Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2016-07-27 (9 years)Status: ActiveBusiness sector: Autres activités récréatives et de loisirsLocation: VIRE-NORMANDIE (14500), Calvados
BOWLING DE VIRE : revenue, balance sheet and financial ratios
BOWLING DE VIRE is a French company
founded 9 years ago,
specialized in the sector Autres activités récréatives et de loisirs.
Based in VIRE-NORMANDIE (14500),
this company of category PME
shows in 2025 a revenue of 1.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOWLING DE VIRE (SIREN 821878592)
Indicator
2025
2024
2023
2020
2019
2018
Revenue
1 883 351 €
1 809 063 €
1 676 820 €
N/C
N/C
N/C
Net income
81 071 €
145 286 €
112 005 €
4 221 €
91 072 €
122 683 €
EBITDA
155 118 €
165 667 €
166 134 €
N/C
N/C
N/C
Net margin
4.3%
8.0%
6.7%
N/C
N/C
N/C
Revenue and income statement
In 2025, BOWLING DE VIRE achieves revenue of 1.9 M€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2024: +4%. After deducting consumption (496 k€), gross margin stands at 1.4 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 155 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 81 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 883 351 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 387 566 €
EBITDA (2025)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
155 118 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
95 781 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
81 071 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
8.1%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
41.861%
Financial autonomy (2025)
?
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
52.621%
Cash flow / Revenue (2025)
?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
6.887%
Repayment capacity (2025)
?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
1.013
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2023
2024
2025
Debt ratio
249.571
153.644
135.548
57.493
24.692
41.861
Financial autonomy
24.805
34.896
36.299
45.159
60.694
52.621
Repayment capacity
None
None
None
1.397
0.748
1.013
Cash flow / Revenue
None%
None%
None%
8.396%
7.269%
6.887%
Sector positioning
Debt ratio
41.862025
2023
2024
2025
Q1: 0.0
Med: 14.83
Q3: 83.67
Average
In 2025, the debt ratio of BOWLING DE VIRE (41.86) 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
52.62%2025
2023
2024
2025
Q1: 4.27%
Med: 32.31%
Q3: 62.93%
Good
In 2025, the financial autonomy of BOWLING DE VIRE (52.6%) 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
1.01 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Average
In 2025, the repayment capacity of BOWLING DE VIRE (1.01) 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 180.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2025)
?
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
180.941
Interest coverage (2025)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
1.296
Liquidity indicators evolution BOWLING DE VIRE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2023
2024
2025
Liquidity ratio
404.737
534.342
468.216
219.52
206.077
180.941
Interest coverage
None
None
None
1.469
2.134
1.296
Sector positioning
Liquidity ratio
180.942025
2023
2024
2025
Q1: 96.84
Med: 175.43
Q3: 399.11
Good
In 2025, the liquidity ratio of BOWLING DE VIRE (180.94) 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
1.3x2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.52x
Good-6 pts over 3 years
In 2025, the interest coverage of BOWLING DE VIRE (1.3x) 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. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 2 days of revenue, i.e. 10 k€ to permanently finance.
Operating WCR (2025)
?
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
10 283 €
Customer credit (2025)
?
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
2 j
Supplier credit (2025)
?
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
15 j
Inventory turnover (2025)
?
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
9 j
WCR in days of revenue (2025)
?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
2 j
WCR and payment terms evolution BOWLING DE VIRE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2023
2024
2025
Operating WCR
0 €
0 €
0 €
-92 560 €
40 288 €
10 283 €
Inventory turnover (days)
0
0
0
9
8
9
Customer payment term (days)
0
0
0
4
2
2
Supplier payment term (days)
313
0
214
26
21
15
Positioning of BOWLING DE VIRE in its sector
Comparison with sector Autres activités récréatives et de loisirs
Valuation estimate
Based on 114 transactions of similar company sales
(all years),
the value of BOWLING DE VIRE is estimated at
928 461 €
(range 489 956€ - 1 633 629€).
With an EBITDA of 155 118€, the sector multiple of 5.1x is applied.
The price/revenue ratio is 0.72x
(in line with sector norms).
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.
Estimated enterprise value2025
114 transactions
489k€928k€1633k€
928 461 €Range: 489 956€ - 1 633 629€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
155 118 €×5.1x
Estimation790 995 €
457 830€ - 1 235 625€
Revenue Multiple30%
1 883 351 €×0.72x
Estimation1 358 587 €
626 438€ - 2 581 248€
Net Income Multiple20%
81 071 €×7.7x
Estimation626 939 €
365 551€ - 1 207 212€
How is this estimate calculated?
This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)
Compare BOWLING DE VIRE with other companies in the same sector:
Yes, BOWLING DE VIRE generated a net profit of 81 k€ in 2025.
Where is the headquarters of BOWLING DE VIRE ?
The headquarters of BOWLING DE VIRE is located in VIRE-NORMANDIE (14500), in the department Calvados.
Where to find the tax return of BOWLING DE VIRE ?
The tax return of BOWLING DE VIRE 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 VIRE operate?
BOWLING DE VIRE operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart