FONCIERE ACADEMIE MOURATOGLOU : revenue, balance sheet and financial ratios

FONCIERE ACADEMIE MOURATOGLOU is a French company founded 12 years ago, specialized in the sector Gestion d'installations sportives. Based in PARIS (75016), this company of category ETI shows in 2021 a revenue of 1.2 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 - FONCIERE ACADEMIE MOURATOGLOU (SIREN 801830266)
Indicator 2021 2020 2018 2017
Revenue 1 209 655 € 807 803 € 762 429 € 758 201 €
Net income -599 941 € 93 922 € 78 297 € -260 687 €
EBITDA 666 529 € 727 659 € 711 550 € 380 786 €
Net margin -49.6% 11.6% 10.3% -34.4%

Revenue and income statement

In 2021, FONCIERE ACADEMIE MOURATOGLOU achieves revenue of 1.2 M€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +12.4%. Vs 2020, growth of +50% (808 k€ -> 1.2 M€). After deducting consumption (0 €), gross margin stands at 1.2 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 667 k€, representing 55.1% of revenue. Warning negative scissor effect: despite revenue change (+50%), EBITDA varies by -8%, reducing margin by 35.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -600 k€ (-49.6% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 209 655 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 209 655 €

EBITDA (2021) ?
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

666 529 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-507 441 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-599 941 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

54.0%

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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 -585%. 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 -20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 39.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 46.5% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-585.492%

Financial autonomy (2021) ?
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

-20.276%

Cash flow / Revenue (2021) ?
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

46.53%

Repayment capacity (2021) ?
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

38.966

Asset age ratio (2021) ?
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

74.6%

Solvency indicators evolution
FONCIERE ACADEMIE MOURATOGLOU

Sector positioning

Debt ratio
-585.49 2021
2018
2020
2021
Q1: -0.0
Med: 20.53
Q3: 151.5
Excellent

In 2021, the debt ratio of FONCIERE ACADEMIE MOURATO... (-585.49) 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
-20.28% 2021
2018
2020
2021
Q1: 0.6%
Med: 19.51%
Q3: 47.66%
Average

In 2021, the financial autonomy of FONCIERE ACADEMIE MOURATO... (-20.3%) 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
38.97 years 2021
2018
2020
2021
Q1: -0.19 years
Med: 0.14 years
Q3: 2.83 years
Watch

In 2021, the repayment capacity of FONCIERE ACADEMIE MOURATO... (38.97) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 539.00. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

539.005

Interest coverage (2021) ?
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

13.008

Liquidity indicators evolution
FONCIERE ACADEMIE MOURATOGLOU

Sector positioning

Liquidity ratio
539.0 2021
2018
2020
2021
Q1: 83.93
Med: 162.48
Q3: 315.15
Excellent

In 2021, the liquidity ratio of FONCIERE ACADEMIE MOURATO... (539.00) 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
13.01x 2021
2018
2020
2021
Q1: -0.01x
Med: 0.06x
Q3: 3.47x
Excellent

In 2021, the interest coverage of FONCIERE ACADEMIE MOURATO... (13.0x) 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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. Excellent situation: suppliers finance 86 days of the operating cycle (retail model). Overall, WCR represents 454 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2017-2021, WCR increased by +694%, requiring additional financing.

Operating WCR (2021) ?
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

1 524 758 €

Customer credit (2021) ?
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

70 j

Supplier credit (2021) ?
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

156 j

Inventory turnover (2021) ?
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 (2021) ?
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

454 j

WCR and payment terms evolution
FONCIERE ACADEMIE MOURATOGLOU

Positioning of FONCIERE ACADEMIE MOURATOGLOU in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of FONCIERE ACADEMIE MOURATOGLOU is estimated at 1 939 810 € (range 1 038 595€ - 3 101 828€). With an EBITDA of 666 529€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.57x (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 value 2021
73 tx
1038k€ 1939k€ 3101k€
1 939 810 € Range: 1 038 595€ - 3 101 828€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
666 529 € × 4.0x
Estimation 2 688 974 €
1 530 894€ - 4 294 224€
Revenue Multiple 30%
1 209 655 € × 0.57x
Estimation 691 206 €
218 097€ - 1 114 503€
How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare FONCIERE ACADEMIE MOURATOGLOU with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about FONCIERE ACADEMIE MOURATOGLOU

What is the revenue of FONCIERE ACADEMIE MOURATOGLOU ?

The revenue of FONCIERE ACADEMIE MOURATOGLOU in 2021 is 1.2 M€.

Is FONCIERE ACADEMIE MOURATOGLOU profitable?

FONCIERE ACADEMIE MOURATOGLOU recorded a net loss in 2021.

Where is the headquarters of FONCIERE ACADEMIE MOURATOGLOU ?

The headquarters of FONCIERE ACADEMIE MOURATOGLOU is located in PARIS (75016), in the department Paris.

Where to find the tax return of FONCIERE ACADEMIE MOURATOGLOU ?

The tax return of FONCIERE ACADEMIE MOURATOGLOU 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 FONCIERE ACADEMIE MOURATOGLOU operate?

FONCIERE ACADEMIE MOURATOGLOU operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.