COUTANCES LOISIRS DIFFUSION : revenue, balance sheet and financial ratios

COUTANCES LOISIRS DIFFUSION is a French company founded 25 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in COUTANCES (50200), this company of category ETI shows in 2024 a revenue of 5.9 M€. 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 - COUTANCES LOISIRS DIFFUSION (SIREN 434332938)
Indicator 2024 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 5 861 643 € 5 439 251 € 5 831 154 € 5 490 439 € 4 733 840 € 5 012 456 € 4 925 140 € 4 480 300 € 4 224 752 €
Net income 434 914 € 470 104 € 437 656 € 493 128 € 350 794 € 323 169 € 306 909 € 410 625 € 330 681 €
EBITDA 653 061 € 663 576 € 691 502 € 732 303 € 578 535 € 529 173 € 415 988 € 536 319 € 434 341 €
Net margin 7.4% 8.6% 7.5% 9.0% 7.4% 6.4% 6.2% 9.2% 7.8%

Revenue and income statement

In 2024, COUTANCES LOISIRS DIFFUSION achieves revenue of 5.9 M€. Revenue is growing positively over 9 years (CAGR: +4.8%). Vs 2024: +8%. After deducting consumption (3.5 M€), gross margin stands at 2.3 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 653 k€, representing 11.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 435 k€, i.e. 7.4% 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

5 861 643 €

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

2 313 690 €

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

653 061 €

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

531 401 €

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

434 914 €

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

11.1%

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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 11%. 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 77%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

11.167%

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

76.563%

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

9.463%

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

0.393

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

30.7%

Solvency indicators evolution
COUTANCES LOISIRS DIFFUSION

Sector positioning

Debt ratio
11.17 2024
2023
2024
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good

In 2024, the debt ratio of COUTANCES LOISIRS DIFFUSION (11.17) 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
76.56% 2024
2023
2024
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of COUTANCES LOISIRS DIFFUSION (76.6%) 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
0.39 years 2024
2023
2024
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Good

In 2024, the repayment capacity of COUTANCES LOISIRS DIFFUSION (0.39) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 560.52. 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

560.524

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

1.256

Liquidity indicators evolution
COUTANCES LOISIRS DIFFUSION

Sector positioning

Liquidity ratio
560.52 2024
2023
2024
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent

In 2024, the liquidity ratio of COUTANCES LOISIRS DIFFUSION (560.52) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.26x 2024
2023
2024
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Average +8 pts over 3 years

In 2024, the interest coverage of COUTANCES LOISIRS DIFFUSION (1.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 97 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2017-2024, WCR increased by +39%, requiring additional financing.

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

1 586 747 €

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

10 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

86 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

97 j

WCR and payment terms evolution
COUTANCES LOISIRS DIFFUSION

Positioning of COUTANCES LOISIRS DIFFUSION in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 024 740€ to 5 954 665€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1024k€ 2950k€ 5954k€
2 950 984 € Range: 1 024 740€ - 5 954 665€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 COUTANCES LOISIRS DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about COUTANCES LOISIRS DIFFUSION

What is the revenue of COUTANCES LOISIRS DIFFUSION ?

The revenue of COUTANCES LOISIRS DIFFUSION in 2024 is 5.9 M€.

Is COUTANCES LOISIRS DIFFUSION profitable?

Yes, COUTANCES LOISIRS DIFFUSION generated a net profit of 435 k€ in 2024.

Where is the headquarters of COUTANCES LOISIRS DIFFUSION ?

The headquarters of COUTANCES LOISIRS DIFFUSION is located in COUTANCES (50200), in the department Manche.

Where to find the tax return of COUTANCES LOISIRS DIFFUSION ?

The tax return of COUTANCES LOISIRS DIFFUSION 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 COUTANCES LOISIRS DIFFUSION operate?

COUTANCES LOISIRS DIFFUSION 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.