GOLF DE ROUGEMONT-LE -CHATEAU : revenue, balance sheet and financial ratios

GOLF DE ROUGEMONT-LE -CHATEAU is a French company founded 37 years ago, specialized in the sector Gestion d'installations sportives. Based in ROUGEMONT-LE-CHATEAU (90110), this company of category PME shows in 2024 a revenue of 985 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - GOLF DE ROUGEMONT-LE -CHATEAU (SIREN 349726711)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 985 322 € 891 452 € 845 540 € 787 325 € 714 358 € 744 909 € 773 599 € 814 625 € 774 028 €
Net income -167 388 € -91 882 € -123 075 € -191 956 € -898 594 € -53 575 € 14 831 € 30 351 € -43 768 €
EBITDA 55 642 € -9 428 € 33 762 € -22 516 € -9 258 € 43 821 € 85 555 € 86 696 € 25 077 €
Net margin -17.0% -10.3% -14.6% -24.4% -125.8% -7.2% 1.9% 3.7% -5.7%

Revenue and income statement

In 2024, GOLF DE ROUGEMONT-LE -CHATEAU achieves revenue of 985 k€. Revenue is growing positively over 9 years (CAGR: +3.1%). Vs 2023, growth of +11% (891 k€ -> 985 k€). After deducting consumption (171 k€), gross margin stands at 814 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 5.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -167 k€ (-17.0% 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

985 322 €

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

814 300 €

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

55 642 €

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

-129 692 €

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

-167 388 €

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

5.6%

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Chart evolution

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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 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 37.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

109.61%

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

42.841%

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

4.414%

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

37.93

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

59.8%

Solvency indicators evolution
GOLF DE ROUGEMONT-LE -CHATEAU

Sector positioning

Debt ratio
109.61 2024
2022
2023
2024
Q1: -15.56
Med: 5.13
Q3: 92.46
Average +15 pts over 3 years

In 2024, the debt ratio of GOLF DE ROUGEMONT-LE -CHA... (109.61) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.84% 2024
2022
2023
2024
Q1: -6.25%
Med: 15.52%
Q3: 43.67%
Good

In 2024, the financial autonomy of GOLF DE ROUGEMONT-LE -CHA... (42.8%) 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
37.93 years 2024
2022
2023
2024
Q1: -0.23 years
Med: 0.01 years
Q3: 2.12 years
Watch

In 2024, the repayment capacity of GOLF DE ROUGEMONT-LE -CHA... (37.93) 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 146.22. 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 31.0x. Operating income very largely covers interest expenses: high safety margin.

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

146.216

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

31.038

Liquidity indicators evolution
GOLF DE ROUGEMONT-LE -CHATEAU

Sector positioning

Liquidity ratio
146.22 2024
2022
2023
2024
Q1: 63.83
Med: 126.84
Q3: 267.7
Good +25 pts over 3 years

In 2024, the liquidity ratio of GOLF DE ROUGEMONT-LE -CHA... (146.22) 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
31.04x 2024
2022
2023
2024
Q1: -0.4x
Med: 0.08x
Q3: 7.74x
Excellent

In 2024, the interest coverage of GOLF DE ROUGEMONT-LE -CHA... (31.0x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-68 days): operations structurally generate cash. Notable WCR improvement over the period (-712%), 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

-186 965 €

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

19 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

18 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

21 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

-68 j

WCR and payment terms evolution
GOLF DE ROUGEMONT-LE -CHATEAU

Positioning of GOLF DE ROUGEMONT-LE -CHATEAU 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 ROUGEMONT-LE -CHATEAU is estimated at 351 430 € (range 146 493€ - 564 482€). With an EBITDA of 55 642€, 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
146k€ 351k€ 564k€
351 430 € Range: 146 493€ - 564 482€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
55 642 € × 4.0x
Estimation 224 476 €
127 799€ - 358 483€
Revenue Multiple 30%
985 322 € × 0.57x
Estimation 563 020 €
177 650€ - 907 816€
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 ROUGEMONT-LE -CHATEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about GOLF DE ROUGEMONT-LE -CHATEAU

What is the revenue of GOLF DE ROUGEMONT-LE -CHATEAU ?

The revenue of GOLF DE ROUGEMONT-LE -CHATEAU in 2024 is 985 k€.

Is GOLF DE ROUGEMONT-LE -CHATEAU profitable?

GOLF DE ROUGEMONT-LE -CHATEAU recorded a net loss in 2024.

Where is the headquarters of GOLF DE ROUGEMONT-LE -CHATEAU ?

The headquarters of GOLF DE ROUGEMONT-LE -CHATEAU is located in ROUGEMONT-LE-CHATEAU (90110), in the department Territoire de Belfort.

Where to find the tax return of GOLF DE ROUGEMONT-LE -CHATEAU ?

The tax return of GOLF DE ROUGEMONT-LE -CHATEAU 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 ROUGEMONT-LE -CHATEAU operate?

GOLF DE ROUGEMONT-LE -CHATEAU 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.