CENTRE EQUESTRE DU MOULIN D AIGUEMARDE : revenue, balance sheet and financial ratios

CENTRE EQUESTRE DU MOULIN D AIGUEMARDE is a French company founded 26 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in RAZES (87640), this company of category PME shows in 2022 a revenue of 371 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 DU MOULIN D AIGUEMARDE (SIREN 430075986)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 371 139 € 306 631 € 225 474 € 387 353 € 404 915 € 381 357 € 347 327 €
Net income 35 617 € 4 402 € -22 110 € 1 134 € 14 652 € 5 710 € -12 146 €
EBITDA 20 422 € -25 977 € -48 606 € 8 603 € 25 601 € 9 101 € 5 049 €
Net margin 9.6% 1.4% -9.8% 0.3% 3.6% 1.5% -3.5%

Revenue and income statement

In 2022, CENTRE EQUESTRE DU MOULIN D AIGUEMARDE achieves revenue of 371 k€. Revenue is growing positively over 7 years (CAGR: +1.1%). Vs 2021, growth of +21% (307 k€ -> 371 k€). After deducting consumption (68 k€), gross margin stands at 303 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 5.5% of revenue. Positive scissor effect: EBITDA margin improves by +14.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

371 139 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

303 368 €

EBITDA (2022) ?
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

20 422 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

18 731 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 617 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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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 479%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

478.892%

Financial autonomy (2022) ?
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

13.927%

Cash flow / Revenue (2022) ?
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

4.427%

Repayment capacity (2022) ?
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

8.198

Asset age ratio (2022) ?
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

29.6%

Solvency indicators evolution
CENTRE EQUESTRE DU MOULIN D AIGUEMARDE

Sector positioning

Debt ratio
478.89 2022
2020
2021
2022
Q1: 0.0
Med: 23.39
Q3: 112.96
Watch +50 pts over 3 years

In 2022, the debt ratio of CENTRE EQUESTRE DU MOULIN... (478.89) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.93% 2022
2020
2021
2022
Q1: 2.19%
Med: 28.72%
Q3: 58.92%
Average +11 pts over 3 years

In 2022, the financial autonomy of CENTRE EQUESTRE DU MOULIN... (13.9%) 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
8.2 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.03 years
Q3: 2.05 years
Watch +50 pts over 3 years

In 2022, the repayment capacity of CENTRE EQUESTRE DU MOULIN... (8.20) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 187.78. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

187.777

Interest coverage (2022) ?
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

5.915

Liquidity indicators evolution
CENTRE EQUESTRE DU MOULIN D AIGUEMARDE

Sector positioning

Liquidity ratio
187.78 2022
2020
2021
2022
Q1: 91.36
Med: 176.87
Q3: 365.72
Good +12 pts over 3 years

In 2022, the liquidity ratio of CENTRE EQUESTRE DU MOULIN... (187.78) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.92x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.3x
Excellent +50 pts over 3 years

In 2022, the interest coverage of CENTRE EQUESTRE DU MOULIN... (5.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 72 k€ to permanently finance. Over 2016-2022, WCR increased by +130%, requiring additional financing.

Operating WCR (2022) ?
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

72 020 €

Customer credit (2022) ?
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 (2022) ?
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

6 j

Inventory turnover (2022) ?
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

65 j

WCR in days of revenue (2022) ?
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

70 j

WCR and payment terms evolution
CENTRE EQUESTRE DU MOULIN D AIGUEMARDE

Positioning of CENTRE EQUESTRE DU MOULIN D AIGUEMARDE 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 DU MOULIN D AIGUEMARDE is estimated at 187 473 € (range 99 291€ - 340 011€). With an EBITDA of 20 422€, 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 2022
114 transactions
99k€ 187k€ 340k€
187 473 € Range: 99 291€ - 340 011€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 422 € × 5.1x
Estimation 104 138 €
60 275€ - 162 676€
Revenue Multiple 30%
371 139 € × 0.72x
Estimation 267 727 €
123 448€ - 508 669€
Net Income Multiple 20%
35 617 € × 7.7x
Estimation 275 434 €
160 598€ - 530 366€
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 DU MOULIN D AIGUEMARDE 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 DU MOULIN D AIGUEMARDE

What is the revenue of CENTRE EQUESTRE DU MOULIN D AIGUEMARDE ?

The revenue of CENTRE EQUESTRE DU MOULIN D AIGUEMARDE in 2022 is 371 k€.

Is CENTRE EQUESTRE DU MOULIN D AIGUEMARDE profitable?

Yes, CENTRE EQUESTRE DU MOULIN D AIGUEMARDE generated a net profit of 36 k€ in 2022.

Where is the headquarters of CENTRE EQUESTRE DU MOULIN D AIGUEMARDE ?

The headquarters of CENTRE EQUESTRE DU MOULIN D AIGUEMARDE is located in RAZES (87640), in the department Haute-Vienne.

Where to find the tax return of CENTRE EQUESTRE DU MOULIN D AIGUEMARDE ?

The tax return of CENTRE EQUESTRE DU MOULIN D AIGUEMARDE 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 DU MOULIN D AIGUEMARDE operate?

CENTRE EQUESTRE DU MOULIN D AIGUEMARDE 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.