BOWLING DES DEUX VALLEES : revenue, balance sheet and financial ratios

BOWLING DES DEUX VALLEES is a French company founded 20 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in ABBEVILLE (80100), this company of category PME shows in 2020 a revenue of 303 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - BOWLING DES DEUX VALLEES (SIREN 483661567)
Indicator 2020 2019 2018 2017 2016
Revenue 303 047 € 291 275 € 310 837 € 307 921 € 318 674 €
Net income 10 868 € -3 109 € 10 605 € 184 € -10 319 €
EBITDA 59 269 € 48 336 € 64 433 € 62 213 € 58 974 €
Net margin 3.6% -1.1% 3.4% 0.1% -3.2%

Revenue and income statement

In 2020, BOWLING DES DEUX VALLEES achieves revenue of 303 k€. Activity remains stable over the period (CAGR: -1.2%). Vs 2019: +4%. After deducting consumption (43 k€), gross margin stands at 260 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 19.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

303 047 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

260 261 €

EBITDA (2020) ?
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

59 269 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

19 829 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 868 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.5%

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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 170%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

169.728%

Financial autonomy (2020) ?
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

33.494%

Cash flow / Revenue (2020) ?
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

16.534%

Repayment capacity (2020) ?
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

2.902

Asset age ratio (2020) ?
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

2.8%

Solvency indicators evolution
BOWLING DES DEUX VALLEES

Sector positioning

Debt ratio
169.73 2020
2018
2019
2020
Q1: 0.0
Med: 23.9
Q3: 169.73
Average

In 2020, the debt ratio of BOWLING DES DEUX VALLEES (169.73) 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
33.49% 2020
2018
2019
2020
Q1: 0.68%
Med: 25.05%
Q3: 58.09%
Good +10 pts over 3 years

In 2020, the financial autonomy of BOWLING DES DEUX VALLEES (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
2.9 years 2020
2018
2019
2020
Q1: -0.35 years
Med: 0.0 years
Q3: 2.25 years
Average

In 2020, the repayment capacity of BOWLING DES DEUX VALLEES (2.90) 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 803.57. 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 8.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

803.574

Interest coverage (2020) ?
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

8.519

Liquidity indicators evolution
BOWLING DES DEUX VALLEES

Sector positioning

Liquidity ratio
803.57 2020
2018
2019
2020
Q1: 81.01
Med: 165.9
Q3: 348.17
Excellent

In 2020, the liquidity ratio of BOWLING DES DEUX VALLEES (803.57) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
8.52x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.7x
Excellent

In 2020, the interest coverage of BOWLING DES DEUX VALLEES (8.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 115 days of revenue, i.e. 97 k€ to permanently finance.

Operating WCR (2020) ?
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

96 669 €

Customer credit (2020) ?
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

1 j

Supplier credit (2020) ?
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

8 j

Inventory turnover (2020) ?
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

3 j

WCR in days of revenue (2020) ?
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

115 j

WCR and payment terms evolution
BOWLING DES DEUX VALLEES

Positioning of BOWLING DES DEUX VALLEES 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 DES DEUX VALLEES is estimated at 233 506 € (range 127 506€ - 393 029€). With an EBITDA of 59 269€, 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 value 2020
114 transactions
127k€ 233k€ 393k€
233 506 € Range: 127 506€ - 393 029€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 269 € × 5.1x
Estimation 302 231 €
174 932€ - 472 120€
Revenue Multiple 30%
303 047 € × 0.72x
Estimation 218 608 €
100 799€ - 415 345€
Net Income Multiple 20%
10 868 € × 7.7x
Estimation 84 044 €
49 004€ - 161 833€
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 DES DEUX VALLEES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about BOWLING DES DEUX VALLEES

What is the revenue of BOWLING DES DEUX VALLEES ?

The revenue of BOWLING DES DEUX VALLEES in 2020 is 303 k€.

Is BOWLING DES DEUX VALLEES profitable?

Yes, BOWLING DES DEUX VALLEES generated a net profit of 11 k€ in 2020.

Where is the headquarters of BOWLING DES DEUX VALLEES ?

The headquarters of BOWLING DES DEUX VALLEES is located in ABBEVILLE (80100), in the department Somme.

Where to find the tax return of BOWLING DES DEUX VALLEES ?

The tax return of BOWLING DES DEUX VALLEES 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 DES DEUX VALLEES operate?

BOWLING DES DEUX VALLEES 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.