CENTRE EQUESTRE DE LA ROCHE : revenue, balance sheet and financial ratios

CENTRE EQUESTRE DE LA ROCHE is a French company founded 27 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in SAINT-MARCELLIN-EN-FOREZ (42680), this company of category PME shows in 2019 a revenue of 617 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 DE LA ROCHE (SIREN 419538749)
Indicator 2023 2022 2021 2019 2017 2016
Revenue N/C N/C N/C 617 482 € 573 498 € 537 698 €
Net income 35 758 € 126 589 € 37 893 € 7 840 € 41 231 € 41 753 €
EBITDA N/C N/C N/C 10 601 € 64 183 € 59 095 €
Net margin N/C N/C N/C 1.3% 7.2% 7.8%

Revenue and income statement

In 2023, CENTRE EQUESTRE DE LA ROCHE generates positive net income of 36 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 42 k€ -> 36 k€.

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

35 758 €

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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 9%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9.274%

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

82.019%

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

18.3%

Solvency indicators evolution
CENTRE EQUESTRE DE LA ROCHE

Sector positioning

Debt ratio
9.27 2023
2021
2022
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Good

In 2023, the debt ratio of CENTRE EQUESTRE DE LA ROCHE (9.27) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
82.02% 2023
2021
2022
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Excellent

In 2023, the financial autonomy of CENTRE EQUESTRE DE LA ROCHE (82.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 851.88. 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

851.879

Liquidity indicators evolution
CENTRE EQUESTRE DE LA ROCHE

Sector positioning

Liquidity ratio
851.88 2023
2021
2022
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Excellent

In 2023, the liquidity ratio of CENTRE EQUESTRE DE LA ROCHE (851.88) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
CENTRE EQUESTRE DE LA ROCHE

Positioning of CENTRE EQUESTRE DE LA ROCHE 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 EQUESTRE DE LA ROCHE is estimated at 276 523 € (range 161 233€ - 532 465€). 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 2023
114 transactions
161k€ 276k€ 532k€
276 523 € Range: 161 233€ - 532 465€
NAF 5 all-time

Valuation method used

Net Income Multiple
35 758 € × 7.7x = 276 524 €
Range: 161 234€ - 532 465€

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 CENTRE EQUESTRE DE LA ROCHE with other companies in the same sector:

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

Frequently asked questions about CENTRE EQUESTRE DE LA ROCHE

What is the revenue of CENTRE EQUESTRE DE LA ROCHE ?

The revenue of CENTRE EQUESTRE DE LA ROCHE in 2019 is 617 k€.

Is CENTRE EQUESTRE DE LA ROCHE profitable?

Yes, CENTRE EQUESTRE DE LA ROCHE generated a net profit of 36 k€ in 2023.

Where is the headquarters of CENTRE EQUESTRE DE LA ROCHE ?

The headquarters of CENTRE EQUESTRE DE LA ROCHE is located in SAINT-MARCELLIN-EN-FOREZ (42680), in the department Loire.

Where to find the tax return of CENTRE EQUESTRE DE LA ROCHE ?

The tax return of CENTRE EQUESTRE DE LA ROCHE 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 DE LA ROCHE operate?

CENTRE EQUESTRE DE LA ROCHE 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.