CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 : revenue, balance sheet and financial ratios

CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 is a French company founded 31 years ago, specialized in the sector Activités des agences de voyage. Based in MARSEILLE (13008), this company of category PME shows in 2024 a revenue of 2.5 M€. 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 - CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 (SIREN 400631164)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 539 964 € 1 424 698 € 1 810 338 € 66 333 € N/C 1 644 292 € 2 964 026 € 1 422 672 €
Net income 273 366 € 13 613 € -57 804 € -50 122 € -187 480 € 7 262 € 87 708 € 6 764 €
EBITDA 289 421 € 18 364 € -102 543 € -45 935 € -180 347 € 20 115 € 168 815 € 28 903 €
Net margin 10.8% 1.0% -3.2% -75.6% N/C 0.4% 3.0% 0.5%

Revenue and income statement

In 2024, CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 achieves revenue of 2.5 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Vs 2023, growth of +78% (1.4 M€ -> 2.5 M€). After deducting consumption (0 €), gross margin stands at 2.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 289 k€, representing 11.4% of revenue. Positive scissor effect: EBITDA margin improves by +10.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 273 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 539 964 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 539 964 €

EBITDA (2024) ?
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

289 421 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

277 098 €

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

273 366 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.9%

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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 23%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.8% 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 (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

22.639%

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

56.443%

Cash flow / Revenue (2024) ?
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

10.795%

Repayment capacity (2024) ?
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

0.306

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

33.9%

Solvency indicators evolution
CORPORATE SPORT ORGANIS ELSA TRIOLLET 2

Sector positioning

Debt ratio
22.64 2024
2022
2023
2024
Q1: 0.17
Med: 12.86
Q3: 44.56
Average -18 pts over 3 years

In 2024, the debt ratio of CORPORATE SPORT ORGANIS E... (22.64) 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
56.44% 2024
2022
2023
2024
Q1: 8.13%
Med: 24.62%
Q3: 43.31%
Excellent +23 pts over 3 years

In 2024, the financial autonomy of CORPORATE SPORT ORGANIS E... (56.4%) 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.

Repayment capacity
0.31 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.13 years
Q3: 1.21 years
Average +29 pts over 3 years

In 2024, the repayment capacity of CORPORATE SPORT ORGANIS E... (0.31) 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 242.98. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

242.977

Interest coverage (2024) ?
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

1.289

Liquidity indicators evolution
CORPORATE SPORT ORGANIS ELSA TRIOLLET 2

Sector positioning

Liquidity ratio
242.98 2024
2022
2023
2024
Q1: 116.21
Med: 153.0
Q3: 274.48
Good

In 2024, the liquidity ratio of CORPORATE SPORT ORGANIS E... (242.98) 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.

Interest coverage
1.29x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.28x
Good +39 pts over 3 years

In 2024, the interest coverage of CORPORATE SPORT ORGANIS E... (1.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 14 days. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-115%), freeing up cash.

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

-11 811 €

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

14 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 in days of revenue (2024) ?
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

-2 j

WCR and payment terms evolution
CORPORATE SPORT ORGANIS ELSA TRIOLLET 2

Positioning of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 in its sector

Comparison with sector Activités des agences de voyage

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 is estimated at 602 120 € (range 319 168€ - 1 474 960€). With an EBITDA of 289 421€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.38x (conservative valuation). 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 2024
80 tx
319k€ 602k€ 1474k€
602 120 € Range: 319 168€ - 1 474 960€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
289 421 € × 1.6x
Estimation 469 590 €
184 697€ - 1 328 920€
Revenue Multiple 30%
2 539 964 € × 0.38x
Estimation 967 757 €
615 000€ - 1 430 954€
Net Income Multiple 20%
273 366 € × 1.4x
Estimation 384 990 €
211 603€ - 1 906 071€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 agences de voyage)

Compare CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de voyage

Frequently asked questions about CORPORATE SPORT ORGANIS ELSA TRIOLLET 2

What is the revenue of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 ?

The revenue of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 in 2024 is 2.5 M€.

Is CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 profitable?

Yes, CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 generated a net profit of 273 k€ in 2024.

Where is the headquarters of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 ?

The headquarters of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 ?

The tax return of CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 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 CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 operate?

CORPORATE SPORT ORGANIS ELSA TRIOLLET 2 operates in the sector Activités des agences de voyage (NAF code 79.11Z). See the 'Sector positioning' section above to compare the company with its competitors.