CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE : revenue, balance sheet and financial ratios

CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE is a French company founded 10 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in PARIS (75001), this company of category PME shows in 2017 a revenue of 214 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 - CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE (SIREN 813075454)
Indicator 2017 2016
Revenue 214 383 € 178 887 €
Net income 12 999 € 39 361 €
EBITDA 17 339 € 41 462 €
Net margin 6.1% 22.0%

Revenue and income statement

In 2017, CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE achieves revenue of 214 k€. Vs 2016, growth of +20% (179 k€ -> 214 k€). After deducting consumption (0 €), gross margin stands at 214 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 17 k€, representing 8.1% of revenue. Warning negative scissor effect: despite revenue change (+20%), EBITDA varies by -58%, reducing margin by 15.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 6.1% of revenue. This profit can be retained or distributed to shareholders.

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

214 383 €

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

214 383 €

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

17 339 €

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

15 044 €

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

12 999 €

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

8.0%

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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 30%. 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 58%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

29.846%

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

57.995%

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

5.907%

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

1.105

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

90.3%

Solvency indicators evolution
CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE

Sector positioning

Debt ratio
29.85 2017
2016
2017
Q1: 0.0
Med: 16.39
Q3: 122.23
Average +24 pts over 2 years

In 2017, the debt ratio of CENTRE D'ETUDES ET D'ACTI... (29.85) 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
57.99% 2017
2016
2017
Q1: 2.86%
Med: 27.55%
Q3: 58.21%
Good +5 pts over 2 years

In 2017, the financial autonomy of CENTRE D'ETUDES ET D'ACTI... (58.0%) 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
1.1 years 2017
2016
2017
Q1: 0.0 years
Med: 0.02 years
Q3: 1.83 years
Average +29 pts over 2 years

In 2017, the repayment capacity of CENTRE D'ETUDES ET D'ACTI... (1.10) 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 256.50. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

256.496

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

0.352

Liquidity indicators evolution
CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE

Sector positioning

Liquidity ratio
256.5 2017
2016
2017
Q1: 55.39
Med: 127.02
Q3: 251.29
Excellent +17 pts over 2 years

In 2017, the liquidity ratio of CENTRE D'ETUDES ET D'ACTI... (256.50) 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
0.35x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 3.38x
Good +28 pts over 2 years

In 2017, the interest coverage of CENTRE D'ETUDES ET D'ACTI... (0.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. WCR is negative (-1 days): operations structurally generate 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

-798 €

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

12 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

0 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

-1 j

WCR and payment terms evolution
CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE

Positioning of CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE 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 CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE is estimated at 110 707 € (range 58 702€ - 195 919€). With an EBITDA of 17 339€, 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 2017
114 transactions
58k€ 110k€ 195k€
110 707 € Range: 58 702€ - 195 919€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 339 € × 5.1x
Estimation 88 417 €
51 176€ - 138 117€
Revenue Multiple 30%
214 383 € × 0.72x
Estimation 154 649 €
71 308€ - 293 825€
Net Income Multiple 20%
12 999 € × 7.7x
Estimation 100 524 €
58 613€ - 193 566€
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 CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE with other companies in the same sector:

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

Frequently asked questions about CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE

What is the revenue of CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE ?

The revenue of CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE in 2017 is 214 k€.

Is CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE profitable?

Yes, CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE generated a net profit of 13 k€ in 2017.

Where is the headquarters of CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE ?

The headquarters of CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE is located in PARIS (75001), in the department Paris.

Where to find the tax return of CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE ?

The tax return of CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE 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 D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE operate?

CENTRE D'ETUDES ET D'ACTION SOCIALE ET CULTURELLE LA SOURDIERE 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.