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CLERMONT LOISIRS : revenue, balance sheet and financial ratios

CLERMONT LOISIRS is a French company founded 45 years ago, specialized in the sector Commerce et réparation de motocycles. Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2024 a net income positive of 131 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CLERMONT LOISIRS (SIREN 321840878)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 131 467 € 111 325 € 105 834 € 99 713 € 70 817 € 68 287 € 32 558 € 41 637 € 41 225 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, CLERMONT LOISIRS generates positive net income of 131 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 41 k€ -> 131 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

131 467 €

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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 10%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.638%

Financial autonomy (2024) ?
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

61.966%

Asset age ratio (2024) ?
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

8.7%

Solvency indicators evolution
CLERMONT LOISIRS

Sector positioning

Debt ratio
9.64 2024
2022
2023
2024
Q1: 7.73
Med: 34.51
Q3: 99.55
Good

In 2024, the debt ratio of CLERMONT LOISIRS (9.64) 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
61.97% 2024
2022
2023
2024
Q1: 18.65%
Med: 38.73%
Q3: 59.85%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of CLERMONT LOISIRS (62.0%) 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 275.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

275.001

Liquidity indicators evolution
CLERMONT LOISIRS

Sector positioning

Liquidity ratio
275.0 2024
2022
2023
2024
Q1: 160.09
Med: 227.3
Q3: 352.06
Good +19 pts over 3 years

In 2024, the liquidity ratio of CLERMONT LOISIRS (275.00) 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.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
CLERMONT LOISIRS

Positioning of CLERMONT LOISIRS in its sector

Comparison with sector Commerce et réparation de motocycles

Valuation estimate

Based on 137 transactions of similar company sales (all years), the value of CLERMONT LOISIRS is estimated at 338 375 € (range 201 948€ - 884 703€). 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 2024
137 transactions
201k€ 338k€ 884k€
338 375 € Range: 201 948€ - 884 703€
NAF 5 all-time

Valuation method used

Net Income Multiple
131 467 € × 2.6x = 338 375 €
Range: 201 949€ - 884 704€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 137 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 (Commerce et réparation de motocycles)

Compare CLERMONT LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce et réparation de motocycles

Frequently asked questions about CLERMONT LOISIRS

What is the revenue of CLERMONT LOISIRS ?

The revenue of CLERMONT LOISIRS is not publicly disclosed (confidential accounts filed with INPI).

Is CLERMONT LOISIRS profitable?

Yes, CLERMONT LOISIRS generated a net profit of 131 k€ in 2024.

Where is the headquarters of CLERMONT LOISIRS ?

The headquarters of CLERMONT LOISIRS is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of CLERMONT LOISIRS ?

The tax return of CLERMONT LOISIRS 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 CLERMONT LOISIRS operate?

CLERMONT LOISIRS operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.