GOLF DE MARCILLY - ORLEANS : revenue, balance sheet and financial ratios

GOLF DE MARCILLY - ORLEANS is a French company founded 40 years ago, specialized in the sector Gestion d'installations sportives. Based in MARCILLY-EN-VILLETTE (45240), this company of category PME shows in 2024 a revenue of 628 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - GOLF DE MARCILLY - ORLEANS (SIREN 334925419)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 627 693 € 1 030 995 € 980 347 € 797 649 € 729 638 € 961 859 € 865 350 € 689 539 € 667 041 €
Net income -10 996 € 83 833 € 64 264 € 92 326 € 39 213 € 62 101 € 49 632 € 33 160 € 59 177 €
EBITDA 36 977 € 103 007 € 79 715 € 127 836 € 67 526 € 105 907 € 96 560 € 89 438 € 103 804 €
Net margin -1.8% 8.1% 6.6% 11.6% 5.4% 6.5% 5.7% 4.8% 8.9%

Revenue and income statement

In 2024, GOLF DE MARCILLY - ORLEANS achieves revenue of 628 k€. Activity remains stable over the period (CAGR: -0.8%). Significant drop of -39% vs 2023. After deducting consumption (116 k€), gross margin stands at 512 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (-39%), EBITDA varies by -64%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -11 k€ (-1.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

627 693 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

511 848 €

EBITDA (2024) ?
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

36 977 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 331 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-10 996 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
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 (2024) ?
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

15.017%

Cash flow / Revenue (2024) ?
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

6.587%

Repayment capacity (2024) ?
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 (2024) ?
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

14.9%

Solvency indicators evolution
GOLF DE MARCILLY - ORLEANS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -17.37
Med: 5.02
Q3: 92.31
Good

In 2024, the debt ratio of GOLF DE MARCILLY - ORLEANS (0.00) 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
15.02% 2024
2022
2023
2024
Q1: -7.03%
Med: 15.52%
Q3: 43.64%
Average -11 pts over 3 years

In 2024, the financial autonomy of GOLF DE MARCILLY - ORLEANS (15.0%) 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 2024
2022
2023
2024
Q1: -0.23 years
Med: 0.01 years
Q3: 2.12 years
Good

In 2024, the repayment capacity of GOLF DE MARCILLY - ORLEANS (0.00) 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 150.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

150.324

Interest coverage (2024) ?
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
GOLF DE MARCILLY - ORLEANS

Sector positioning

Liquidity ratio
150.32 2024
2022
2023
2024
Q1: 63.69
Med: 125.15
Q3: 265.63
Good -21 pts over 3 years

In 2024, the liquidity ratio of GOLF DE MARCILLY - ORLEANS (150.32) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: -0.43x
Med: 0.07x
Q3: 7.49x
Average

In 2024, the interest coverage of GOLF DE MARCILLY - ORLEANS (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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-88 days): operations structurally generate cash. Notable WCR improvement over the period (-114%), freeing up cash.

Operating WCR (2024) ?
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

-153 584 €

Customer credit (2024) ?
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

7 j

Supplier credit (2024) ?
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

106 j

Inventory turnover (2024) ?
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

10 j

WCR in days of revenue (2024) ?
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

-88 j

WCR and payment terms evolution
GOLF DE MARCILLY - ORLEANS

Positioning of GOLF DE MARCILLY - ORLEANS 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 GOLF DE MARCILLY - ORLEANS is estimated at 227 735 € (range 95 520€ - 365 763€). With an EBITDA of 36 977€, 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 2024
73 tx
95k€ 227k€ 365k€
227 735 € Range: 95 520€ - 365 763€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
36 977 € × 4.0x
Estimation 149 176 €
84 929€ - 238 230€
Revenue Multiple 30%
627 693 € × 0.57x
Estimation 358 668 €
113 171€ - 578 318€
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 GOLF DE MARCILLY - ORLEANS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about GOLF DE MARCILLY - ORLEANS

What is the revenue of GOLF DE MARCILLY - ORLEANS ?

The revenue of GOLF DE MARCILLY - ORLEANS in 2024 is 628 k€.

Is GOLF DE MARCILLY - ORLEANS profitable?

GOLF DE MARCILLY - ORLEANS recorded a net loss in 2024.

Where is the headquarters of GOLF DE MARCILLY - ORLEANS ?

The headquarters of GOLF DE MARCILLY - ORLEANS is located in MARCILLY-EN-VILLETTE (45240), in the department Loiret.

Where to find the tax return of GOLF DE MARCILLY - ORLEANS ?

The tax return of GOLF DE MARCILLY - ORLEANS 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 GOLF DE MARCILLY - ORLEANS operate?

GOLF DE MARCILLY - ORLEANS 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.