BOWLING DE ST ETIENNE : revenue, balance sheet and financial ratios

BOWLING DE ST ETIENNE is a French company founded 37 years ago, specialized in the sector Gestion d'installations sportives. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2018 a revenue of 682 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOWLING DE ST ETIENNE (SIREN 345325773)
Indicator 2019 2018 2017 2016
Revenue N/C 682 129 € 710 980 € N/C
Net income 10 440 € 86 233 € 36 431 € 45 496 €
EBITDA N/C 109 216 € 92 835 € N/C
Net margin N/C 12.6% 5.1% N/C

Revenue and income statement

In 2019, BOWLING DE ST ETIENNE generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 45 k€ -> 10 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 440 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.863%

Financial autonomy (2019) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

33.461%

Asset age ratio (2019) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

11.1%

Solvency indicators evolution
BOWLING DE ST ETIENNE

Sector positioning

Debt ratio
52.86 2019
2017
2018
2019
Q1: 0.0
Med: 13.14
Q3: 119.64
Average +9 pts over 3 years

In 2019, the debt ratio of BOWLING DE ST ETIENNE (52.86) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
33.46% 2019
2017
2018
2019
Q1: 1.51%
Med: 24.0%
Q3: 53.63%
Good -6 pts over 3 years

In 2019, the financial autonomy of BOWLING DE ST ETIENNE (33.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.23 years 2018
2017
2018
Q1: 0.0 years
Med: 0.02 years
Q3: 2.83 years
Average

In 2018, the repayment capacity of BOWLING DE ST ETIENNE (0.23) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 236.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

236.24

Liquidity indicators evolution
BOWLING DE ST ETIENNE

Sector positioning

Liquidity ratio
236.24 2019
2017
2018
2019
Q1: 65.35
Med: 130.68
Q3: 250.9
Good

In 2019, the liquidity ratio of BOWLING DE ST ETIENNE (236.24) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.03x 2018
2017
2018
Q1: 0.0x
Med: 0.02x
Q3: 5.69x
Good

In 2018, the interest coverage of BOWLING DE ST ETIENNE (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2019) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2019) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2019) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2019) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
BOWLING DE ST ETIENNE

Positioning of BOWLING DE ST ETIENNE in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of BOWLING DE ST ETIENNE is estimated at 55 452 € (range 20 894€ - 95 837€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
73 tx
20k€ 55k€ 95k€
55 452 € Range: 20 894€ - 95 837€
NAF 5 all-time

Valuation method used

Net Income Multiple
10 440 € × 5.3x = 55 453 €
Range: 20 894€ - 95 838€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 73 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Gestion d'installations sportives)

Compare BOWLING DE ST ETIENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about BOWLING DE ST ETIENNE

What is the revenue of BOWLING DE ST ETIENNE ?

The revenue of BOWLING DE ST ETIENNE in 2018 is 682 k€.

Is BOWLING DE ST ETIENNE profitable?

Yes, BOWLING DE ST ETIENNE generated a net profit of 10 k€ in 2019.

Where is the headquarters of BOWLING DE ST ETIENNE ?

The headquarters of BOWLING DE ST ETIENNE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of BOWLING DE ST ETIENNE ?

The tax return of BOWLING DE ST ETIENNE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does BOWLING DE ST ETIENNE operate?

BOWLING DE ST ETIENNE operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.