BOWLINGSTAR PORTE DE LYON : revenue, balance sheet and financial ratios

BOWLINGSTAR PORTE DE LYON is a French company founded 14 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in LIMONEST (69760), this company of category PME shows in 2017 a revenue of 476 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - BOWLINGSTAR PORTE DE LYON (SIREN 539577809)
Indicator 2017 2016 2015 2014 2013
Revenue 475 655 € 460 843 € 453 376 € 371 948 € 680 855 €
Net income -179 969 € -55 716 € 19 941 € -175 430 € -31 427 €
EBITDA -27 536 € 20 271 € 27 287 € -154 335 € 9 614 €
Net margin -37.8% -12.1% 4.4% -47.2% -4.6%

Revenue and income statement

In 2017, BOWLINGSTAR PORTE DE LYON achieves revenue of 476 k€. Revenue is declining over the period 2013-2017 (CAGR: -8.6%). Vs 2016: +3%. After deducting consumption (103 k€), gross margin stands at 373 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -28 k€, representing -5.8% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -236%, reducing margin by 10.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -180 k€ (-37.8% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

475 655 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

372 768 €

EBITDA (2017) ?
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

-27 536 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-287 969 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-179 969 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.8%

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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 -22%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -66%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.9% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-21.633%

Financial autonomy (2017) ?
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

-65.623%

Cash flow / Revenue (2017) ?
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

16.916%

Repayment capacity (2017) ?
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

1.134

Asset age ratio (2017) ?
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

69.9%

Solvency indicators evolution
BOWLINGSTAR PORTE DE LYON

Sector positioning

Debt ratio
-21.63 2017
2015
2016
2017
Q1: 0.0
Med: 16.39
Q3: 122.23
Excellent

In 2017, the debt ratio of BOWLINGSTAR PORTE DE LYON (-21.63) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-65.62% 2017
2015
2016
2017
Q1: 2.86%
Med: 27.55%
Q3: 58.21%
Average

In 2017, the financial autonomy of BOWLINGSTAR PORTE DE LYON (-65.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.13 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.02 years
Q3: 1.83 years
Average -10 pts over 3 years

In 2017, the repayment capacity of BOWLINGSTAR PORTE DE LYON (1.13) 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 3.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

3.028

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
BOWLINGSTAR PORTE DE LYON

Sector positioning

Liquidity ratio
3.03 2017
2015
2016
2017
Q1: 55.39
Med: 127.02
Q3: 251.29
Watch -7 pts over 3 years

In 2017, the liquidity ratio of BOWLINGSTAR PORTE DE LYON (3.03) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 3.38x
Average -53 pts over 3 years

In 2017, the interest coverage of BOWLINGSTAR PORTE DE LYON (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 103 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-636 days): operations structurally generate cash. Notable WCR improvement over the period (-179%), freeing up cash.

Operating WCR (2017) ?
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

-840 511 €

Customer credit (2017) ?
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 (2017) ?
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

103 j

Inventory turnover (2017) ?
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

8 j

WCR in days of revenue (2017) ?
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

-636 j

WCR and payment terms evolution
BOWLINGSTAR PORTE DE LYON

Positioning of BOWLINGSTAR PORTE DE LYON 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 BOWLINGSTAR PORTE DE LYON is estimated at 343 121 € (range 158 211€ - 651 914€). 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 2017
114 transactions
158k€ 343k€ 651k€
343 121 € Range: 158 211€ - 651 914€
NAF 5 all-time

Valuation method used

Revenue Multiple
475 655 € × 0.72x = 343 122 €
Range: 158 212€ - 651 914€

Only this financial indicator is available for this company.

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 BOWLINGSTAR PORTE DE LYON with other companies in the same sector:

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

Frequently asked questions about BOWLINGSTAR PORTE DE LYON

What is the revenue of BOWLINGSTAR PORTE DE LYON ?

The revenue of BOWLINGSTAR PORTE DE LYON in 2017 is 476 k€.

Is BOWLINGSTAR PORTE DE LYON profitable?

BOWLINGSTAR PORTE DE LYON recorded a net loss in 2017.

Where is the headquarters of BOWLINGSTAR PORTE DE LYON ?

The headquarters of BOWLINGSTAR PORTE DE LYON is located in LIMONEST (69760), in the department Rhone.

Where to find the tax return of BOWLINGSTAR PORTE DE LYON ?

The tax return of BOWLINGSTAR PORTE DE LYON 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 BOWLINGSTAR PORTE DE LYON operate?

BOWLINGSTAR PORTE DE LYON 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.