COMMERCIALISATION TENNIS LOISIRS PISCINE is a French company
founded 46 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in AURILLAC (15000),
this company of category PME
shows in 2018 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - COMMERCIALISATION TENNIS LOISIRS PISCINE (SIREN 318367026)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 178 072 €
989 288 €
840 426 €
Net income
231 608 €
206 403 €
231 043 €
287 480 €
314 331 €
240 220 €
125 510 €
132 395 €
95 317 €
77 453 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
220 650 €
134 203 €
103 430 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
11.2%
9.6%
9.2%
Revenue and income statement
In 2025, COMMERCIALISATION TENNIS LOISIRS PISCINE generates positive net income of 232 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 77 k€ -> 232 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
231 608 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.
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
56.41%
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
39.111%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.175
34.812
50.686
84.795
132.079
71.54
54.3
40.824
35.965
56.41
Financial autonomy
64.714
47.123
45.386
39.046
33.998
35.58
38.015
41.238
44.668
39.111
Repayment capacity
0.005
0.964
0.124
None
None
None
None
None
None
None
Cash flow / Revenue
9.15%
10.24%
122.076%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
56.412025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average+7 pts over 3 years
In 2025, the debt ratio of COMMERCIALISATION TENNIS ... (56.41) 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
39.11%2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average-7 pts over 3 years
In 2025, the financial autonomy of COMMERCIALISATION TENNIS ... (39.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 207.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
274.776
221.805
280.837
323.893
427.871
204.645
200.082
195.344
196.465
207.687
Interest coverage
0.889
0.272
0.832
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
207.692025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average
In 2025, the liquidity ratio of COMMERCIALISATION TENNIS ... (207.69) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
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 (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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution COMMERCIALISATION TENNIS LOISIRS PISCINE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
7 127 €
31 281 €
91 784 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
5
12
6
0
0
0
0
0
0
0
Customer payment term (days)
18
8
16
0
0
0
0
0
0
0
Supplier payment term (days)
38
64
78
0
0
0
0
0
0
0
Positioning of COMMERCIALISATION TENNIS LOISIRS PISCINE in its sector
Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé
Valuation estimate
Based on 239 transactions of similar company sales
(all years),
the value of COMMERCIALISATION TENNIS LOISIRS PISCINE is estimated at
1 058 856 €
(range 418 427€ - 1 913 900€).
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 value2025
239 transactions
418k€1058k€1913k€
1 058 856 €Range: 418 427€ - 1 913 900€
NAF 5 all-time
Valuation method used
Net Income Multiple
231 608 €
×
4.6x
=1 058 856 €
Range: 418 428€ - 1 913 900€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 239 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 de détail d'articles de sport en magasin spécialisé)
Compare COMMERCIALISATION TENNIS LOISIRS PISCINE with other companies in the same sector:
Frequently asked questions about COMMERCIALISATION TENNIS LOISIRS PISCINE
What is the revenue of COMMERCIALISATION TENNIS LOISIRS PISCINE ?
The revenue of COMMERCIALISATION TENNIS LOISIRS PISCINE in 2018 is 1.2 M€.
Is COMMERCIALISATION TENNIS LOISIRS PISCINE profitable?
Yes, COMMERCIALISATION TENNIS LOISIRS PISCINE generated a net profit of 232 k€ in 2025.
Where is the headquarters of COMMERCIALISATION TENNIS LOISIRS PISCINE ?
The headquarters of COMMERCIALISATION TENNIS LOISIRS PISCINE is located in AURILLAC (15000), in the department Cantal.
Where to find the tax return of COMMERCIALISATION TENNIS LOISIRS PISCINE ?
The tax return of COMMERCIALISATION TENNIS LOISIRS PISCINE 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 COMMERCIALISATION TENNIS LOISIRS PISCINE operate?
COMMERCIALISATION TENNIS LOISIRS PISCINE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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