Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2018-08-02 (7 years)Status: ActiveBusiness sector: Autres activités liées au sportLocation: PARIS (75008), Paris
F50 LEAGUE FRANCE : revenue, balance sheet and financial ratios
F50 LEAGUE FRANCE is a French company
founded 7 years ago,
specialized in the sector Autres activités liées au sport.
Based in PARIS (75008),
this company of category PME
shows in 2023 a revenue of 5.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - F50 LEAGUE FRANCE (SIREN 841835291)
Indicator
2023
2022
2021
2020
2019
2018
Revenue
5 644 270 €
4 152 982 €
5 036 995 €
176 164 €
3 131 910 €
743 497 €
Net income
320 558 €
-4 136 718 €
-5 217 988 €
-1 155 958 €
-5 189 926 €
-1 302 035 €
EBITDA
298 867 €
-4 518 013 €
-4 797 310 €
-1 152 069 €
-5 212 431 €
-1 304 147 €
Net margin
5.7%
-99.6%
-103.6%
-656.2%
-165.7%
-175.1%
Revenue and income statement
In 2023, F50 LEAGUE FRANCE achieves revenue of 5.6 M€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +50.0%. Vs 2022, growth of +36% (4.2 M€ -> 5.6 M€). After deducting consumption (0 €), gross margin stands at 5.6 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 299 k€, representing 5.3% of revenue. Positive scissor effect: EBITDA margin improves by +114.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 321 k€, i.e. 5.7% 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
5 644 270 €
Gross margin (2023)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
5 644 270 €
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
298 867 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
293 499 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
320 558 €
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
5.3%
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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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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 -9%. 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 -61%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
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
-9.047%
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
-61.379%
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
5.754%
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
2.823
Asset age ratio (2023)
?
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
2018
2019
2020
2021
2022
2023
Debt ratio
0.0
0.0
-97.935
-28.375
-8.77
-9.047
Financial autonomy
-151.951
-162.058
-120.496
-111.314
-158.12
-61.379
Repayment capacity
0.0
0.0
-0.936
-0.355
-0.213
2.823
Cash flow / Revenue
-174.968%
-165.636%
-533.575%
-98.023%
-103.851%
5.754%
Sector positioning
Debt ratio
-9.052023
2021
2022
2023
Q1: 0.0
Med: 10.85
Q3: 84.92
Excellent
In 2023, the debt ratio of F50 LEAGUE FRANCE (-9.05) 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
-61.38%2023
2021
2022
2023
Q1: 0.0%
Med: 22.56%
Q3: 53.2%
Average
In 2023, the financial autonomy of F50 LEAGUE FRANCE (-61.4%) 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
2.82 years2023
2021
2022
2023
Q1: -0.55 years
Med: 0.0 years
Q3: 1.12 years
Average+41 pts over 3 years
In 2023, the repayment capacity of F50 LEAGUE FRANCE (2.82) 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 64.14. 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 4.9x. Financial charges are adequately covered by operations.
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
64.142
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
4.894
Liquidity indicators evolution F50 LEAGUE FRANCE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
Liquidity ratio
39.208
38.072
116.957
55.098
40.917
64.142
Interest coverage
0.251
0.0
0.0
-9.398
0.0
4.894
Sector positioning
Liquidity ratio
64.142023
2021
2022
2023
Q1: 92.28
Med: 192.36
Q3: 397.46
Watch
In 2023, the liquidity ratio of F50 LEAGUE FRANCE (64.14) 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
4.89x2023
2021
2022
2023
Q1: -0.28x
Med: 0.0x
Q3: 1.39x
Excellent+50 pts over 3 years
In 2023, the interest coverage of F50 LEAGUE FRANCE (4.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 295 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1587 days. Excellent situation: suppliers finance 1292 days of the operating cycle (retail model). Overall, WCR represents 1038 days of revenue, i.e. 16.3 M€ to permanently finance. Over 2018-2023, WCR increased by +1861%, requiring additional financing.
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
16 277 736 €
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
295 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
1587 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
1038 j
WCR and payment terms evolution F50 LEAGUE FRANCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
Operating WCR
829 973 €
3 437 992 €
322 852 €
5 361 176 €
6 214 522 €
16 277 736 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
0
303
305
306
13
295
Supplier payment term (days)
314
357
174
310
598
1587
Positioning of F50 LEAGUE FRANCE in its sector
Comparison with sector Autres activités liées au sport
Valuation estimate
Based on 161 transactions of similar company sales
(all years),
the value of F50 LEAGUE FRANCE is estimated at
2 091 191 €
(range 1 061 984€ - 3 437 679€).
With an EBITDA of 298 867€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.62x
(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 value2023
161 transactions
1061k€2091k€3437k€
2 091 191 €Range: 1 061 984€ - 3 437 679€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
298 867 €×4.7x
Estimation1 402 496 €
775 377€ - 2 050 179€
Revenue Multiple30%
5 644 270 €×0.62x
Estimation3 498 033 €
1 750 525€ - 5 630 786€
Net Income Multiple20%
320 558 €×5.3x
Estimation1 702 670 €
745 694€ - 3 616 773€
How is this estimate calculated?
This estimate is based on the analysis of 161 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 liées au sport)
Compare F50 LEAGUE FRANCE with other companies in the same sector:
Frequently asked questions about F50 LEAGUE FRANCE
What is the revenue of F50 LEAGUE FRANCE ?
The revenue of F50 LEAGUE FRANCE in 2023 is 5.6 M€.
Is F50 LEAGUE FRANCE profitable?
Yes, F50 LEAGUE FRANCE generated a net profit of 321 k€ in 2023.
Where is the headquarters of F50 LEAGUE FRANCE ?
The headquarters of F50 LEAGUE FRANCE is located in PARIS (75008), in the department Paris.
Where to find the tax return of F50 LEAGUE FRANCE ?
The tax return of F50 LEAGUE FRANCE 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 F50 LEAGUE FRANCE operate?
F50 LEAGUE FRANCE operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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