CLUB ISSY LES MOULINEAUX : revenue, balance sheet and financial ratios

CLUB ISSY LES MOULINEAUX is a French company founded 6 years ago, specialized in the sector Activités des centres de culture physique. Based in PARIS (75017), this company of category PME shows in 2021 a revenue of 317 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 - CLUB ISSY LES MOULINEAUX (SIREN 878868009)
Indicator 2021 2020
Revenue 317 011 € 513 407 €
Net income -355 657 € -572 603 €
EBITDA -175 653 € -381 759 €
Net margin -112.2% -111.5%

Revenue and income statement

In 2021, CLUB ISSY LES MOULINEAUX achieves revenue of 317 k€. Significant drop of -38% vs 2020. After deducting consumption (0 €), gross margin stands at 317 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -176 k€, representing -55.4% of revenue. Positive scissor effect: EBITDA margin improves by +18.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -356 k€ (-112.2% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

317 011 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

317 011 €

EBITDA (2021) ?
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

-175 653 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-332 524 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-355 657 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-24.8%

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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 -80%. 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 -66%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-80.016%

Financial autonomy (2021) ?
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

-66.472%

Cash flow / Revenue (2021) ?
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

-22.827%

Repayment capacity (2021) ?
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

-3.198

Asset age ratio (2021) ?
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

24.0%

Solvency indicators evolution
CLUB ISSY LES MOULINEAUX

Sector positioning

Debt ratio
-80.02 2021
2020
2021
Q1: -135.13
Med: 30.86
Q3: 212.74
Good +8 pts over 2 years

In 2021, the debt ratio of CLUB ISSY LES MOULINEAUX (-80.02) 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
-66.47% 2021
2020
2021
Q1: -5.92%
Med: 20.61%
Q3: 54.89%
Watch

In 2021, the financial autonomy of CLUB ISSY LES MOULINEAUX (-66.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-3.2 years 2021
2020
2021
Q1: -2.81 years
Med: 0.48 years
Q3: 3.49 years
Excellent

In 2021, the repayment capacity of CLUB ISSY LES MOULINEAUX (-3.20) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 42.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

42.4

Interest coverage (2021) ?
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

-13.019

Liquidity indicators evolution
CLUB ISSY LES MOULINEAUX

Sector positioning

Liquidity ratio
42.4 2021
2020
2021
Q1: 57.07
Med: 128.16
Q3: 297.54
Watch +7 pts over 2 years

In 2021, the liquidity ratio of CLUB ISSY LES MOULINEAUX (42.40) 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
-13.02x 2021
2020
2021
Q1: -3.47x
Med: 0.0x
Q3: 3.26x
Watch

In 2021, the interest coverage of CLUB ISSY LES MOULINEAUX (-13.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 276 days. Excellent situation: suppliers finance 262 days of the operating cycle (retail model). WCR is negative (-196 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-172 451 €

Customer credit (2021) ?
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

14 j

Supplier credit (2021) ?
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

276 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

-196 j

WCR and payment terms evolution
CLUB ISSY LES MOULINEAUX

Positioning of CLUB ISSY LES MOULINEAUX in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of CLUB ISSY LES MOULINEAUX is estimated at 227 737 € (range 152 266€ - 359 332€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
57 tx
152k€ 227k€ 359k€
227 737 € Range: 152 266€ - 359 332€
NAF 5 all-time

Valuation method used

Revenue Multiple
317 011 € × 0.72x = 227 738 €
Range: 152 266€ - 359 332€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare CLUB ISSY LES MOULINEAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about CLUB ISSY LES MOULINEAUX

What is the revenue of CLUB ISSY LES MOULINEAUX ?

The revenue of CLUB ISSY LES MOULINEAUX in 2021 is 317 k€.

Is CLUB ISSY LES MOULINEAUX profitable?

CLUB ISSY LES MOULINEAUX recorded a net loss in 2021.

Where is the headquarters of CLUB ISSY LES MOULINEAUX ?

The headquarters of CLUB ISSY LES MOULINEAUX is located in PARIS (75017), in the department Paris.

Where to find the tax return of CLUB ISSY LES MOULINEAUX ?

The tax return of CLUB ISSY LES MOULINEAUX 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 CLUB ISSY LES MOULINEAUX operate?

CLUB ISSY LES MOULINEAUX operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.