Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2020-04-01 (6 years)Status: ActiveBusiness sector: Activités des centres de culture physiqueLocation: PLAINTEL (22940), Cotes-d'Armor
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
FITNESS BODY TRAINING : revenue, balance sheet and financial ratios
FITNESS BODY TRAINING is a French company
founded 6 years ago,
specialized in the sector Activités des centres de culture physique.
Based in PLAINTEL (22940),
this company of category PME
shows in 2024 a revenue of 128 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - FITNESS BODY TRAINING (SIREN 882173180)
Indicator
2024
Revenue
127 754 €
Net income
30 656 €
EBITDA
49 729 €
Net margin
24.0%
Revenue and income statement
In 2024, FITNESS BODY TRAINING achieves revenue of 128 k€. After deducting consumption (9 k€), gross margin stands at 119 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 38.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 24.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
127 754 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
118 603 €
EBITDA (2024)
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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
49 729 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
31 444 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
30 656 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
38.9%
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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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Gross
Deprec.
Net
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Liabilities
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%
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Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 36.4% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.15%
Financial autonomy (2024)
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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
6.187%
Cash flow / Revenue (2024)
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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
36.412%
Repayment capacity (2024)
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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
0.401
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution FITNESS BODY TRAINING
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Debt ratio
7.15
Financial autonomy
6.187
Repayment capacity
0.401
Cash flow / Revenue
36.412%
Sector positioning
Debt ratio
7.152024
2024
Q1: -68.97
Med: 17.15
Q3: 112.75
Good
In 2024, the debt ratio of FITNESS BODY TRAINING (7.15) 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
6.19%2024
2024
Q1: -2.83%
Med: 24.29%
Q3: 51.51%
Average
In 2024, the financial autonomy of FITNESS BODY TRAINING (6.2%) 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
0.4 years2024
2024
Q1: -0.97 years
Med: 0.4 years
Q3: 2.28 years
Good
In 2024, the repayment capacity of FITNESS BODY TRAINING (0.40) 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 1196.14. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2024)
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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
1196.136
Interest coverage (2024)
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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
0.406
Liquidity indicators evolution FITNESS BODY TRAINING
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2024
Liquidity ratio
1196.136
Interest coverage
0.406
Sector positioning
Liquidity ratio
1196.142024
2024
Q1: 44.63
Med: 100.18
Q3: 225.89
Excellent
In 2024, the liquidity ratio of FITNESS BODY TRAINING (1196.14) 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
0.41x2024
2024
Q1: 0.0x
Med: 0.79x
Q3: 4.9x
Average
In 2024, the interest coverage of FITNESS BODY TRAINING (0.4x) 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: 34 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 609 days of revenue, i.e. 216 k€ to permanently finance.
Operating WCR (2024)
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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
216 090 €
Customer credit (2024)
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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)
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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
34 j
Inventory turnover (2024)
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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
4 j
WCR in days of revenue (2024)
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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
609 j
WCR and payment terms evolution FITNESS BODY TRAINING
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Operating WCR
216 090 €
Inventory turnover (days)
4
Customer payment term (days)
0
Supplier payment term (days)
34
Positioning of FITNESS BODY TRAINING in its sector
Comparison with sector Activités des centres de culture physique
Valuation estimate
Based on 57 transactions of similar company sales
(all years),
the value of FITNESS BODY TRAINING is estimated at
216 178 €
(range 127 448€ - 321 344€).
With an EBITDA of 49 729€, the sector multiple of 6.1x 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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
57 tx
127k€216k€321k€
216 178 €Range: 127 448€ - 321 344€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
49 729 €×6.1x
Estimation302 946 €
182 362€ - 391 542€
Revenue Multiple30%
127 754 €×0.72x
Estimation91 777 €
61 363€ - 144 809€
Net Income Multiple20%
30 656 €×6.1x
Estimation185 862 €
89 292€ - 410 655€
How is this estimate calculated?
This estimate is based on the analysis of 57 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 centres de culture physique)
Compare FITNESS BODY TRAINING with other companies in the same sector:
Frequently asked questions about FITNESS BODY TRAINING
What is the revenue of FITNESS BODY TRAINING ?
The revenue of FITNESS BODY TRAINING in 2024 is 128 k€.
Is FITNESS BODY TRAINING profitable?
Yes, FITNESS BODY TRAINING generated a net profit of 31 k€ in 2024.
Where is the headquarters of FITNESS BODY TRAINING ?
The headquarters of FITNESS BODY TRAINING is located in PLAINTEL (22940), in the department Cotes-d'Armor.
Where to find the tax return of FITNESS BODY TRAINING ?
The tax return of FITNESS BODY TRAINING 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 FITNESS BODY TRAINING operate?
FITNESS BODY TRAINING operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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