CENTRE EQUESTRE DU PONEY DE BRESSE : revenue, balance sheet and financial ratios

CENTRE EQUESTRE DU PONEY DE BRESSE is a French company founded 4 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in MANTENAY-MONTLIN (01560), this company of category PME shows in 2025 a revenue of 77 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 PONEY DE BRESSE (SIREN 900339110)
Indicator 2025 2024 2023 2022
Revenue 76 948 € 77 241 € 55 283 € 41 912 €
Net income 4 419 € 4 469 € 11 401 € -13 143 €
EBITDA 14 104 € 12 624 € 19 313 € -3 939 €
Net margin 5.7% 5.8% 20.6% -31.4%

Revenue and income statement

In 2025, CENTRE EQUESTRE DU PONEY DE BRESSE achieves revenue of 77 k€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.4%. Slight decline of -0% vs 2024. After deducting consumption (6 k€), gross margin stands at 71 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 18.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

76 948 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

70 528 €

EBITDA (2025) ?
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

14 104 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 382 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 419 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.3%

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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 271%. 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 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.0% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

271.211%

Financial autonomy (2025) ?
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

22.969%

Cash flow / Revenue (2025) ?
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

17.964%

Repayment capacity (2025) ?
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

2.383

Asset age ratio (2025) ?
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

27.6%

Solvency indicators evolution
CENTRE EQUESTRE DU PONEY DE BRESSE

Sector positioning

Debt ratio
271.21 2025
2023
2024
2025
Q1: 0.0
Med: 16.11
Q3: 120.66
Watch

In 2025, the debt ratio of CENTRE EQUESTRE DU PONEY ... (271.21) 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
22.97% 2025
2023
2024
2025
Q1: 2.24%
Med: 26.1%
Q3: 52.41%
Average +16 pts over 3 years

In 2025, the financial autonomy of CENTRE EQUESTRE DU PONEY ... (23.0%) 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
2.38 years 2025
2023
2024
2025
Q1: -0.52 years
Med: 0.0 years
Q3: 1.24 years
Watch

In 2025, the repayment capacity of CENTRE EQUESTRE DU PONEY ... (2.38) 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 504.04. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

504.043

Interest coverage (2025) ?
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

1.29

Liquidity indicators evolution
CENTRE EQUESTRE DU PONEY DE BRESSE

Sector positioning

Liquidity ratio
504.04 2025
2023
2024
2025
Q1: 106.49
Med: 189.95
Q3: 323.63
Excellent +8 pts over 3 years

In 2025, the liquidity ratio of CENTRE EQUESTRE DU PONEY ... (504.04) 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
1.29x 2025
2023
2024
2025
Q1: -0.21x
Med: 0.0x
Q3: 1.29x
Excellent

In 2025, the interest coverage of CENTRE EQUESTRE DU PONEY ... (1.3x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 5 k€ to permanently finance. Over 2022-2025, WCR increased by +7898%, requiring additional financing.

Operating WCR (2025) ?
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

5 363 €

Customer credit (2025) ?
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

26 j

Supplier credit (2025) ?
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

25 j

Inventory turnover (2025) ?
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

4 j

WCR in days of revenue (2025) ?
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

25 j

WCR and payment terms evolution
CENTRE EQUESTRE DU PONEY DE BRESSE

Positioning of CENTRE EQUESTRE DU PONEY DE BRESSE 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 28 415€ to 105 219€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
28k€ 54k€ 105k€
54 817 € Range: 28 415€ - 105 219€
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 DU PONEY DE BRESSE 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 DU PONEY DE BRESSE

What is the revenue of CENTRE EQUESTRE DU PONEY DE BRESSE ?

The revenue of CENTRE EQUESTRE DU PONEY DE BRESSE in 2025 is 77 k€.

Is CENTRE EQUESTRE DU PONEY DE BRESSE profitable?

Yes, CENTRE EQUESTRE DU PONEY DE BRESSE generated a net profit of 4 k€ in 2025.

Where is the headquarters of CENTRE EQUESTRE DU PONEY DE BRESSE ?

The headquarters of CENTRE EQUESTRE DU PONEY DE BRESSE is located in MANTENAY-MONTLIN (01560), in the department Ain.

Where to find the tax return of CENTRE EQUESTRE DU PONEY DE BRESSE ?

The tax return of CENTRE EQUESTRE DU PONEY DE BRESSE 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 PONEY DE BRESSE operate?

CENTRE EQUESTRE DU PONEY DE BRESSE 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.