CENTRE EQUESTRE LYON PARILLY : revenue, balance sheet and financial ratios

CENTRE EQUESTRE LYON PARILLY is a French company founded 12 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in VENISSIEUX (69200), this company of category PME shows in 2020 a revenue of 263 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 LYON PARILLY (SIREN 798077467)
Indicator 2020 2019 2018 2017 2016
Revenue 262 913 € 227 799 € 225 867 € 266 517 € 242 121 €
Net income 13 913 € -3 556 € -68 508 € -11 990 € -10 315 €
EBITDA 45 063 € 21 321 € -5 123 € 29 591 € 21 643 €
Net margin 5.3% -1.6% -30.3% -4.5% -4.3%

Revenue and income statement

In 2020, CENTRE EQUESTRE LYON PARILLY achieves revenue of 263 k€. Revenue is growing positively over 5 years (CAGR: +2.1%). Vs 2019, growth of +15% (228 k€ -> 263 k€). After deducting consumption (58 k€), gross margin stands at 205 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 17.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

262 913 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

205 291 €

EBITDA (2020) ?
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

45 063 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 067 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 913 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.2%

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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 -26%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.3% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-26.165%

Financial autonomy (2020) ?
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

15.168%

Cash flow / Revenue (2020) ?
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

12.296%

Repayment capacity (2020) ?
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

0.205

Asset age ratio (2020) ?
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

34.7%

Solvency indicators evolution
CENTRE EQUESTRE LYON PARILLY

Sector positioning

Debt ratio
-26.16 2020
2018
2019
2020
Q1: 0.0
Med: 15.06
Q3: 119.48
Excellent

In 2020, the debt ratio of CENTRE EQUESTRE LYON PARILLY (-26.16) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
15.17% 2020
2018
2019
2020
Q1: 1.35%
Med: 28.8%
Q3: 60.72%
Average

In 2020, the financial autonomy of CENTRE EQUESTRE LYON PARILLY (15.2%) 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
0.2 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 1.41 years
Average +29 pts over 3 years

In 2020, the repayment capacity of CENTRE EQUESTRE LYON PARILLY (0.20) 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 27.51. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

27.513

Interest coverage (2020) ?
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

0.453

Liquidity indicators evolution
CENTRE EQUESTRE LYON PARILLY

Sector positioning

Liquidity ratio
27.51 2020
2018
2019
2020
Q1: 81.92
Med: 169.53
Q3: 320.12
Watch

In 2020, the liquidity ratio of CENTRE EQUESTRE LYON PARILLY (27.51) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.45x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.84x
Good +39 pts over 3 years

In 2020, the interest coverage of CENTRE EQUESTRE LYON PARILLY (0.5x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 123 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-178 days): operations structurally generate cash. Notable WCR improvement over the period (-54%), freeing up cash.

Operating WCR (2020) ?
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

-130 034 €

Customer credit (2020) ?
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

58 j

Supplier credit (2020) ?
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

123 j

Inventory turnover (2020) ?
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 (2020) ?
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

-178 j

WCR and payment terms evolution
CENTRE EQUESTRE LYON PARILLY

Positioning of CENTRE EQUESTRE LYON PARILLY 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 91 866€ to 341 000€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
91k€ 177k€ 341k€
177 013 € Range: 91 866€ - 341 000€
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 LYON PARILLY 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 LYON PARILLY

What is the revenue of CENTRE EQUESTRE LYON PARILLY ?

The revenue of CENTRE EQUESTRE LYON PARILLY in 2020 is 263 k€.

Is CENTRE EQUESTRE LYON PARILLY profitable?

Yes, CENTRE EQUESTRE LYON PARILLY generated a net profit of 14 k€ in 2020.

Where is the headquarters of CENTRE EQUESTRE LYON PARILLY ?

The headquarters of CENTRE EQUESTRE LYON PARILLY is located in VENISSIEUX (69200), in the department Rhone.

Where to find the tax return of CENTRE EQUESTRE LYON PARILLY ?

The tax return of CENTRE EQUESTRE LYON PARILLY 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 LYON PARILLY operate?

CENTRE EQUESTRE LYON PARILLY 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.