CENTRE EQUESTRE D UNIEUX : revenue, balance sheet and financial ratios

CENTRE EQUESTRE D UNIEUX is a French company founded 38 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in UNIEUX (42240), this company of category PME shows in 2024 a revenue of 518 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 EQUESTRE D UNIEUX (SIREN 345082655)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 517 937 € 597 258 € 555 886 € 502 495 € 423 614 € 508 668 € 538 839 € 478 105 € 434 469 €
Net income 3 841 € 9 458 € 59 320 € 65 791 € 40 813 € 22 902 € 32 356 € 13 426 € 40 700 €
EBITDA 68 741 € 149 152 € 161 543 € 147 729 € 81 663 € 140 697 € 143 198 € 130 269 € 123 474 €
Net margin 0.7% 1.6% 10.7% 13.1% 9.6% 4.5% 6.0% 2.8% 9.4%

Revenue and income statement

In 2024, CENTRE EQUESTRE D UNIEUX achieves revenue of 518 k€. Revenue is growing positively over 9 years (CAGR: +2.2%). Significant drop of -13% vs 2023. After deducting consumption (91 k€), gross margin stands at 427 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 13.3% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -54%, reducing margin by 11.7 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 4 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

517 937 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

427 435 €

EBITDA (2024) ?
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

68 741 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 351 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 841 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.7%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 27.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.007%

Financial autonomy (2024) ?
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

57.324%

Cash flow / Revenue (2024) ?
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

27.28%

Repayment capacity (2024) ?
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

4.869

Asset age ratio (2024) ?
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

43.9%

Solvency indicators evolution
CENTRE EQUESTRE D UNIEUX

Sector positioning

Debt ratio
66.01 2024
2022
2023
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Average +12 pts over 3 years

In 2024, the debt ratio of CENTRE EQUESTRE D UNIEUX (66.01) 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
57.32% 2024
2022
2023
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Excellent

In 2024, the financial autonomy of CENTRE EQUESTRE D UNIEUX (57.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.87 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.76 years
Average

In 2024, the repayment capacity of CENTRE EQUESTRE D UNIEUX (4.87) 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 469.47. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

469.466

Interest coverage (2024) ?
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

2.434

Liquidity indicators evolution
CENTRE EQUESTRE D UNIEUX

Sector positioning

Liquidity ratio
469.47 2024
2022
2023
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Excellent

In 2024, the liquidity ratio of CENTRE EQUESTRE D UNIEUX (469.47) 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
2.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.83x
Excellent

In 2024, the interest coverage of CENTRE EQUESTRE D UNIEUX (2.4x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 53 days of revenue, i.e. 76 k€ to permanently finance. Over 2016-2024, WCR increased by +147%, requiring additional financing.

Operating WCR (2024) ?
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

76 416 €

Customer credit (2024) ?
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

11 j

Supplier credit (2024) ?
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

22 j

Inventory turnover (2024) ?
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

50 j

WCR in days of revenue (2024) ?
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

53 j

WCR and payment terms evolution
CENTRE EQUESTRE D UNIEUX

Positioning of CENTRE EQUESTRE D UNIEUX in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 125 720€ to 486 164€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
125k€ 238k€ 486k€
238 202 € Range: 125 720€ - 486 164€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare CENTRE EQUESTRE D UNIEUX with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about CENTRE EQUESTRE D UNIEUX

What is the revenue of CENTRE EQUESTRE D UNIEUX ?

The revenue of CENTRE EQUESTRE D UNIEUX in 2024 is 518 k€.

Is CENTRE EQUESTRE D UNIEUX profitable?

Yes, CENTRE EQUESTRE D UNIEUX generated a net profit of 4 k€ in 2024.

Where is the headquarters of CENTRE EQUESTRE D UNIEUX ?

The headquarters of CENTRE EQUESTRE D UNIEUX is located in UNIEUX (42240), in the department Loire.

Where to find the tax return of CENTRE EQUESTRE D UNIEUX ?

The tax return of CENTRE EQUESTRE D UNIEUX 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 EQUESTRE D UNIEUX operate?

CENTRE EQUESTRE D UNIEUX operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.