JUVIGNAC SPORTS ET LOISIRS JSL : revenue, balance sheet and financial ratios

In 2025, JUVIGNAC SPORTS ET LOISIRS JSL achieves revenue of 3.9 M€. Revenue is growing positively over 9 years (CAGR: +0.9%). Significant drop of -15% vs 2024. After deducting consumption (2.2 M€), gross margin stands at 1.7 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 310 k€, representing 7.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 237 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 29%. 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 65%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 548.75. 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 5.6x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 121 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2017-2025, WCR increased by +28%, requiring additional financing.

Based on 239 transactions of similar company sales (all years), the value of JUVIGNAC SPORTS ET LOISIRS JSL is estimated at 1 075 939 € (range 485 565€ - 1 883 759€). With an EBITDA of 309 895€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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.