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CENTRE HIPPIQUE DE L'ELORN : revenue, balance sheet and financial ratios

CENTRE HIPPIQUE DE L'ELORN is a French company founded 3 years ago, specialized in the sector Autres activités liées au sport. Based in LA FOREST-LANDERNEAU (29800), this company of category PME shows in 2023 a revenue of 174 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 HIPPIQUE DE L'ELORN (SIREN 917722365)
Indicator 2023
Revenue 173 804 €
Net income 10 169 €
EBITDA 37 973 €
Net margin 5.9%

Revenue and income statement

In 2023, CENTRE HIPPIQUE DE L'ELORN achieves revenue of 174 k€. After deducting consumption (48 k€), gross margin stands at 126 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 21.8% 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 10 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

173 804 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

125 544 €

EBITDA (2023) ?
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

37 973 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 517 €

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

10 169 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.9%

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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 708%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 16.0% 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 (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

708.067%

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

4.684%

Cash flow / Revenue (2023) ?
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

16.0%

Repayment capacity (2023) ?
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

4.923

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

93.5%

Solvency indicators evolution
CENTRE HIPPIQUE DE L'ELORN

Sector positioning

Debt ratio
708.07 2023
2023
Q1: 0.0
Med: 10.85
Q3: 84.92
Average

In 2023, the debt ratio of CENTRE HIPPIQUE DE L'ELORN (708.07) 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
4.68% 2023
2023
Q1: 0.0%
Med: 22.56%
Q3: 53.2%
Average

In 2023, the financial autonomy of CENTRE HIPPIQUE DE L'ELORN (4.7%) 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
4.92 years 2023
2023
Q1: -0.55 years
Med: 0.0 years
Q3: 1.12 years
Watch

In 2023, the repayment capacity of CENTRE HIPPIQUE DE L'ELORN (4.92) 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 17.46. 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 4.1x. Financial charges are adequately covered by operations.

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

17.464

Interest coverage (2023) ?
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

4.092

Liquidity indicators evolution
CENTRE HIPPIQUE DE L'ELORN

Sector positioning

Liquidity ratio
17.46 2023
2023
Q1: 92.28
Med: 192.36
Q3: 397.46
Watch

In 2023, the liquidity ratio of CENTRE HIPPIQUE DE L'ELORN (17.46) 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
4.09x 2023
2023
Q1: -0.28x
Med: 0.0x
Q3: 1.39x
Excellent

In 2023, the interest coverage of CENTRE HIPPIQUE DE L'ELORN (4.1x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-501 days): operations structurally generate cash.

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

-241 954 €

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

13 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

30 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

3 j

WCR in days of revenue (2023) ?
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

-501 j

WCR and payment terms evolution
CENTRE HIPPIQUE DE L'ELORN

Positioning of CENTRE HIPPIQUE DE L'ELORN in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of CENTRE HIPPIQUE DE L'ELORN is estimated at 132 215 € (range 70 160€ - 205 207€). With an EBITDA of 37 973€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.62x (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 2023
161 transactions
70k€ 132k€ 205k€
132 215 € Range: 70 160€ - 205 207€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
37 973 € × 4.7x
Estimation 178 196 €
98 517€ - 260 489€
Revenue Multiple 30%
173 804 € × 0.62x
Estimation 107 715 €
53 904€ - 173 389€
Net Income Multiple 20%
10 169 € × 5.3x
Estimation 54 013 €
23 655€ - 114 734€
How is this estimate calculated?

This estimate is based on the analysis of 161 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 liées au sport)

Compare CENTRE HIPPIQUE DE L'ELORN with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about CENTRE HIPPIQUE DE L'ELORN

What is the revenue of CENTRE HIPPIQUE DE L'ELORN ?

The revenue of CENTRE HIPPIQUE DE L'ELORN in 2023 is 174 k€.

Is CENTRE HIPPIQUE DE L'ELORN profitable?

Yes, CENTRE HIPPIQUE DE L'ELORN generated a net profit of 10 k€ in 2023.

Where is the headquarters of CENTRE HIPPIQUE DE L'ELORN ?

The headquarters of CENTRE HIPPIQUE DE L'ELORN is located in LA FOREST-LANDERNEAU (29800), in the department Finistere.

Where to find the tax return of CENTRE HIPPIQUE DE L'ELORN ?

The tax return of CENTRE HIPPIQUE DE L'ELORN 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 HIPPIQUE DE L'ELORN operate?

CENTRE HIPPIQUE DE L'ELORN operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.