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CENTRE AQUATIQUE DE PIERREFITTE : revenue, balance sheet and financial ratios

CENTRE AQUATIQUE DE PIERREFITTE is a French company founded 10 years ago, specialized in the sector Gestion d'installations sportives. Based in PIERREFITTE-SUR-SEINE (93380), this company of category ETI shows in 2023 a revenue of 152 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - CENTRE AQUATIQUE DE PIERREFITTE (SIREN 811418458)
Indicator 2023 2017 2016
Revenue 151 768 € N/C N/C
Net income 3 123 € -85 694 € 61 655 €
EBITDA -738 494 € N/C N/C
Net margin 2.1% N/C N/C

Revenue and income statement

In 2023, CENTRE AQUATIQUE DE PIERREFITTE achieves revenue of 152 k€. After deducting consumption (0 €), gross margin stands at 152 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -738 k€, representing -486.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

151 768 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

151 768 €

EBITDA (2023) ?
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

-738 494 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 463 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 123 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-486.6%

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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 -781%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-781.143%

Financial autonomy (2023) ?
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

-4.376%

Cash flow / Revenue (2023) ?
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

-5.0%

Repayment capacity (2023) ?
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

-53.969

Asset age ratio (2023) ?
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

66.3%

Solvency indicators evolution
CENTRE AQUATIQUE DE PIERREFITTE

Sector positioning

Debt ratio
-781.14 2023
2016
2017
2023
Q1: -35.71
Med: 4.12
Q3: 88.31
Excellent

In 2023, the debt ratio of CENTRE AQUATIQUE DE PIERR... (-781.14) 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
-4.38% 2023
2016
2017
2023
Q1: -11.22%
Med: 12.28%
Q3: 44.73%
Average

In 2023, the financial autonomy of CENTRE AQUATIQUE DE PIERR... (-4.4%) 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
-53.97 years 2023
2023
Q1: -0.39 years
Med: 0.0 years
Q3: 2.26 years
Excellent

In 2023, the repayment capacity of CENTRE AQUATIQUE DE PIERR... (-53.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 128.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

128.984

Interest coverage (2023) ?
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

-0.464

Liquidity indicators evolution
CENTRE AQUATIQUE DE PIERREFITTE

Sector positioning

Liquidity ratio
128.98 2023
2016
2017
2023
Q1: 76.26
Med: 131.2
Q3: 260.05
Average +5 pts over 3 years

In 2023, the liquidity ratio of CENTRE AQUATIQUE DE PIERR... (128.98) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.46x 2023
2023
Q1: -0.71x
Med: 0.0x
Q3: 5.3x
Average

In 2023, the interest coverage of CENTRE AQUATIQUE DE PIERR... (-0.5x) 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: 1203 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 450 days. The gap of 753 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 2108 days of revenue, i.e. 889 k€ to permanently finance.

Operating WCR (2023) ?
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

888 627 €

Customer credit (2023) ?
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

1203 j

Supplier credit (2023) ?
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

450 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

2108 j

WCR and payment terms evolution
CENTRE AQUATIQUE DE PIERREFITTE

Positioning of CENTRE AQUATIQUE DE PIERREFITTE 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 CENTRE AQUATIQUE DE PIERREFITTE is estimated at 58 668 € (range 18 918€ - 95 365€). The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
73 tx
18k€ 58k€ 95k€
58 668 € Range: 18 918€ - 95 365€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
151 768 € × 0.57x
Estimation 86 721 €
27 363€ - 139 830€
Net Income Multiple 20%
3 123 € × 5.3x
Estimation 16 588 €
6 250€ - 28 669€
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 CENTRE AQUATIQUE DE PIERREFITTE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about CENTRE AQUATIQUE DE PIERREFITTE

What is the revenue of CENTRE AQUATIQUE DE PIERREFITTE ?

The revenue of CENTRE AQUATIQUE DE PIERREFITTE in 2023 is 152 k€.

Is CENTRE AQUATIQUE DE PIERREFITTE profitable?

Yes, CENTRE AQUATIQUE DE PIERREFITTE generated a net profit of 3 k€ in 2023.

Where is the headquarters of CENTRE AQUATIQUE DE PIERREFITTE ?

The headquarters of CENTRE AQUATIQUE DE PIERREFITTE is located in PIERREFITTE-SUR-SEINE (93380), in the department Seine-Saint-Denis.

Where to find the tax return of CENTRE AQUATIQUE DE PIERREFITTE ?

The tax return of CENTRE AQUATIQUE DE PIERREFITTE 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 CENTRE AQUATIQUE DE PIERREFITTE operate?

CENTRE AQUATIQUE DE PIERREFITTE 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.