ENFANCE-JEUNESSE MEDULLIENNE : revenue, balance sheet and financial ratios

ENFANCE-JEUNESSE MEDULLIENNE is a French company founded 9 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in CASTELNAU-DE-MEDOC (33480), this company of category PME shows in 2023 a revenue of 1.0 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 - ENFANCE-JEUNESSE MEDULLIENNE (SIREN 824021299)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 1 019 068 € 909 798 € 827 660 € 676 066 € 821 983 € 790 732 € 714 993 €
Net income 86 413 € -78 109 € -39 505 € 17 286 € 4 100 € -11 902 € 62 173 €
EBITDA 118 103 € -77 022 € -103 692 € 86 084 € 73 282 € 4 227 € 162 393 €
Net margin 8.5% -8.6% -4.8% 2.6% 0.5% -1.5% 8.7%

Revenue and income statement

In 2023, ENFANCE-JEUNESSE MEDULLIENNE achieves revenue of 1.0 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2022, growth of +12% (910 k€ -> 1.0 M€). After deducting consumption (0 €), gross margin stands at 1.0 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 118 k€, representing 11.6% of revenue. Positive scissor effect: EBITDA margin improves by +20.1 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 86 k€, i.e. 8.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 019 068 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 019 068 €

EBITDA (2023) ?
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

118 103 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

74 417 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

86 413 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 0%. 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 22%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

22.246%

Cash flow / Revenue (2023) ?
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

-0.494%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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
ENFANCE-JEUNESSE MEDULLIENNE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Excellent

In 2023, the debt ratio of ENFANCE-JEUNESSE MEDULLIENNE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
22.25% 2023
2021
2022
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Average

In 2023, the financial autonomy of ENFANCE-JEUNESSE MEDULLIENNE (22.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Excellent

In 2023, the repayment capacity of ENFANCE-JEUNESSE MEDULLIENNE (0.00) 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 131.31. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

131.312

Interest coverage (2023) ?
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

0.298

Liquidity indicators evolution
ENFANCE-JEUNESSE MEDULLIENNE

Sector positioning

Liquidity ratio
131.31 2023
2021
2022
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Average

In 2023, the liquidity ratio of ENFANCE-JEUNESSE MEDULLIENNE (131.31) 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.

Interest coverage
0.3x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.37x
Good +28 pts over 3 years

In 2023, the interest coverage of ENFANCE-JEUNESSE MEDULLIENNE (0.3x) 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: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The company must finance 8 days of gap between collections and payments. WCR is negative (-30 days): operations structurally generate cash. Notable WCR improvement over the period (-154%), freeing up cash.

Operating WCR (2023) ?
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

-85 571 €

Customer credit (2023) ?
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

100 j

Supplier credit (2023) ?
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

92 j

Inventory turnover (2023) ?
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 (2023) ?
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

-30 j

WCR and payment terms evolution
ENFANCE-JEUNESSE MEDULLIENNE

Positioning of ENFANCE-JEUNESSE MEDULLIENNE in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of ENFANCE-JEUNESSE MEDULLIENNE is estimated at 655 308 € (range 353 906€ - 1 146 747€). With an EBITDA of 118 103€, the sector multiple of 5.1x is applied. 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.

Estimated enterprise value 2023
114 transactions
353k€ 655k€ 1146k€
655 308 € Range: 353 906€ - 1 146 747€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
118 103 € × 5.1x
Estimation 602 244 €
348 581€ - 940 774€
Revenue Multiple 30%
1 019 068 € × 0.72x
Estimation 735 122 €
338 961€ - 1 396 695€
Net Income Multiple 20%
86 413 € × 7.7x
Estimation 668 249 €
389 639€ - 1 286 759€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare ENFANCE-JEUNESSE MEDULLIENNE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about ENFANCE-JEUNESSE MEDULLIENNE

What is the revenue of ENFANCE-JEUNESSE MEDULLIENNE ?

The revenue of ENFANCE-JEUNESSE MEDULLIENNE in 2023 is 1.0 M€.

Is ENFANCE-JEUNESSE MEDULLIENNE profitable?

Yes, ENFANCE-JEUNESSE MEDULLIENNE generated a net profit of 86 k€ in 2023.

Where is the headquarters of ENFANCE-JEUNESSE MEDULLIENNE ?

The headquarters of ENFANCE-JEUNESSE MEDULLIENNE is located in CASTELNAU-DE-MEDOC (33480), in the department Gironde.

Where to find the tax return of ENFANCE-JEUNESSE MEDULLIENNE ?

The tax return of ENFANCE-JEUNESSE MEDULLIENNE 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 ENFANCE-JEUNESSE MEDULLIENNE operate?

ENFANCE-JEUNESSE MEDULLIENNE operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.