FRANCE BASKET PROMOTION : revenue, balance sheet and financial ratios

FRANCE BASKET PROMOTION is a French company founded 13 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in PARIS (75013), 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 - FRANCE BASKET PROMOTION (SIREN 789563228)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 025 253 € 932 885 € 588 872 € 393 275 € 934 515 € 799 630 € 803 707 € 831 258 €
Net income 19 494 € 5 893 € -39 023 € -127 705 € 62 130 € 3 194 € -126 853 € 843 €
EBITDA 27 052 € 14 912 € -66 302 € -155 973 € 37 958 € -60 417 € -73 230 € -29 040 €
Net margin 1.9% 0.6% -6.6% -32.5% 6.6% 0.4% -15.8% 0.1%

Revenue and income statement

In 2023, FRANCE BASKET PROMOTION achieves revenue of 1.0 M€. Revenue is growing positively over 8 years (CAGR: +3.0%). Vs 2022: +10%. After deducting consumption (527 k€), gross margin stands at 498 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 1.9% 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

1 025 253 €

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

498 053 €

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

27 052 €

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

19 494 €

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

19 494 €

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

2.6%

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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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.041%

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

35.353%

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

2.472%

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

0.004

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

31.6%

Solvency indicators evolution
FRANCE BASKET PROMOTION

Sector positioning

Debt ratio
0.04 2023
2021
2022
2023
Q1: 0.0
Med: 20.55
Q3: 109.8
Excellent

In 2023, the debt ratio of FRANCE BASKET PROMOTION (0.04) 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
35.35% 2023
2021
2022
2023
Q1: 1.62%
Med: 25.66%
Q3: 54.68%
Good +10 pts over 3 years

In 2023, the financial autonomy of FRANCE BASKET PROMOTION (35.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Average +25 pts over 3 years

In 2023, the repayment capacity of FRANCE BASKET PROMOTION (0.00) 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 154.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

154.371

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

0.0

Liquidity indicators evolution
FRANCE BASKET PROMOTION

Sector positioning

Liquidity ratio
154.37 2023
2021
2022
2023
Q1: 92.62
Med: 180.17
Q3: 379.46
Average +8 pts over 3 years

In 2023, the liquidity ratio of FRANCE BASKET PROMOTION (154.37) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.37x
Average

In 2023, the interest coverage of FRANCE BASKET PROMOTION (0.0x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 111 days of the operating cycle (retail model). Inventory turnover is 212 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 207 days of revenue, i.e. 589 k€ to permanently finance.

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

588 526 €

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

14 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

125 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

212 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

207 j

WCR and payment terms evolution
FRANCE BASKET PROMOTION

Positioning of FRANCE BASKET PROMOTION 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 FRANCE BASKET PROMOTION is estimated at 320 998 € (range 159 807€ - 587 352€). With an EBITDA of 27 052€, 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
159k€ 320k€ 587k€
320 998 € Range: 159 807€ - 587 352€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
27 052 € × 5.1x
Estimation 137 947 €
79 844€ - 215 488€
Revenue Multiple 30%
1 025 253 € × 0.72x
Estimation 739 583 €
341 019€ - 1 405 172€
Net Income Multiple 20%
19 494 € × 7.7x
Estimation 150 751 €
87 899€ - 290 281€
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 FRANCE BASKET PROMOTION with other companies in the same sector:

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

Frequently asked questions about FRANCE BASKET PROMOTION

What is the revenue of FRANCE BASKET PROMOTION ?

The revenue of FRANCE BASKET PROMOTION in 2023 is 1.0 M€.

Is FRANCE BASKET PROMOTION profitable?

Yes, FRANCE BASKET PROMOTION generated a net profit of 19 k€ in 2023.

Where is the headquarters of FRANCE BASKET PROMOTION ?

The headquarters of FRANCE BASKET PROMOTION is located in PARIS (75013), in the department Paris.

Where to find the tax return of FRANCE BASKET PROMOTION ?

The tax return of FRANCE BASKET PROMOTION 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 FRANCE BASKET PROMOTION operate?

FRANCE BASKET PROMOTION 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.