GOLF PUBLIC DE NANCY PULNOY : revenue, balance sheet and financial ratios

GOLF PUBLIC DE NANCY PULNOY is a French company founded 34 years ago, specialized in the sector Gestion d'installations sportives. Based in PULNOY (54425), this company of category ETI shows in 2024 a revenue of 1.5 M€. 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 PUBLIC DE NANCY PULNOY (SIREN 383650017)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 533 282 € 1 643 974 € 1 434 548 € N/C 1 129 770 € N/C N/C N/C N/C
Net income -60 202 € -80 890 € 54 165 € -36 030 € -52 547 € -20 798 € -56 981 € -46 541 € -32 651 €
EBITDA 153 494 € 249 383 € 200 375 € N/C 174 292 € N/C N/C N/C N/C
Net margin -3.9% -4.9% 3.8% N/C -4.7% N/C N/C N/C N/C

Revenue and income statement

In 2024, GOLF PUBLIC DE NANCY PULNOY achieves revenue of 1.5 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Slight decline of -7% vs 2023. After deducting consumption (321 k€), gross margin stands at 1.2 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 153 k€, representing 10.0% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -38%, reducing margin by 5.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -60 k€ (-3.9% 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

1 533 282 €

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

1 212 371 €

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

153 494 €

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

-27 268 €

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

-60 202 €

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

9.9%

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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 2%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 7.8% 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

1.513%

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

13.563%

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

7.793%

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

0.025

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

37.1%

Solvency indicators evolution
GOLF PUBLIC DE NANCY PULNOY

Sector positioning

Debt ratio
1.51 2024
2022
2023
2024
Q1: -15.56
Med: 5.13
Q3: 92.46
Good

In 2024, the debt ratio of GOLF PUBLIC DE NANCY PULNOY (1.51) 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
13.56% 2024
2022
2023
2024
Q1: -6.25%
Med: 15.52%
Q3: 43.67%
Average

In 2024, the financial autonomy of GOLF PUBLIC DE NANCY PULNOY (13.6%) 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
0.03 years 2024
2022
2023
2024
Q1: -0.23 years
Med: 0.01 years
Q3: 2.12 years
Average

In 2024, the repayment capacity of GOLF PUBLIC DE NANCY PULNOY (0.03) 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 29.16. 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 21.6x. 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

29.158

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

21.646

Liquidity indicators evolution
GOLF PUBLIC DE NANCY PULNOY

Sector positioning

Liquidity ratio
29.16 2024
2022
2023
2024
Q1: 63.83
Med: 126.84
Q3: 267.7
Watch -9 pts over 3 years

In 2024, the liquidity ratio of GOLF PUBLIC DE NANCY PULNOY (29.16) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
21.65x 2024
2022
2023
2024
Q1: -0.4x
Med: 0.08x
Q3: 7.74x
Excellent

In 2024, the interest coverage of GOLF PUBLIC DE NANCY PULNOY (21.6x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 127 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-163 days): operations structurally generate 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

-692 537 €

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

33 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

127 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

19 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

-163 j

WCR and payment terms evolution
GOLF PUBLIC DE NANCY PULNOY

Positioning of GOLF PUBLIC DE NANCY PULNOY 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 PUBLIC DE NANCY PULNOY is estimated at 715 573 € (range 324 009€ - 1 147 821€). With an EBITDA of 153 494€, 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
324k€ 715k€ 1147k€
715 573 € Range: 324 009€ - 1 147 821€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
153 494 € × 4.0x
Estimation 619 240 €
352 547€ - 988 911€
Revenue Multiple 30%
1 533 282 € × 0.57x
Estimation 876 128 €
276 446€ - 1 412 673€
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 PUBLIC DE NANCY PULNOY with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about GOLF PUBLIC DE NANCY PULNOY

What is the revenue of GOLF PUBLIC DE NANCY PULNOY ?

The revenue of GOLF PUBLIC DE NANCY PULNOY in 2024 is 1.5 M€.

Is GOLF PUBLIC DE NANCY PULNOY profitable?

GOLF PUBLIC DE NANCY PULNOY recorded a net loss in 2024.

Where is the headquarters of GOLF PUBLIC DE NANCY PULNOY ?

The headquarters of GOLF PUBLIC DE NANCY PULNOY is located in PULNOY (54425), in the department Meurthe-et-Moselle.

Where to find the tax return of GOLF PUBLIC DE NANCY PULNOY ?

The tax return of GOLF PUBLIC DE NANCY PULNOY 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 PUBLIC DE NANCY PULNOY operate?

GOLF PUBLIC DE NANCY PULNOY 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.