KARTING DEVELOPPEMENT PROMOTION : revenue, balance sheet and financial ratios

KARTING DEVELOPPEMENT PROMOTION is a French company founded 26 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in MER (41500), this company of category PME shows in 2022 a revenue of 857 k€. 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 - KARTING DEVELOPPEMENT PROMOTION (SIREN 423421403)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 857 058 € 764 772 € 505 133 € 799 250 € 799 151 € N/C
Net income 114 233 € 150 356 € 121 527 € -1 783 € 31 610 € 42 171 € 59 451 €
EBITDA N/C 239 285 € 199 395 € -120 571 € 57 265 € 78 035 € N/C
Net margin N/C 17.5% 15.9% -0.4% 4.0% 5.3% N/C

Revenue and income statement

In 2023, KARTING DEVELOPPEMENT PROMOTION generates positive net income of 114 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 59 k€ -> 114 k€.

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

114 233 €

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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 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

1.808%

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

69.512%

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

32.9%

Solvency indicators evolution
KARTING DEVELOPPEMENT PROMOTION

Sector positioning

Debt ratio
1.81 2023
2021
2022
2023
Q1: 0.0
Med: 19.07
Q3: 111.06
Good -32 pts over 3 years

In 2023, the debt ratio of KARTING DEVELOPPEMENT PRO... (1.81) 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
69.51% 2023
2021
2022
2023
Q1: 0.0%
Med: 25.82%
Q3: 58.21%
Excellent +16 pts over 3 years

In 2023, the financial autonomy of KARTING DEVELOPPEMENT PRO... (69.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.1 years 2022
2021
2022
Q1: 0.0 years
Med: 0.09 years
Q3: 2.22 years
Average -17 pts over 2 years

In 2022, the repayment capacity of KARTING DEVELOPPEMENT PRO... (0.10) 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 206.57. 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

206.566

Liquidity indicators evolution
KARTING DEVELOPPEMENT PROMOTION

Sector positioning

Liquidity ratio
206.57 2023
2021
2022
2023
Q1: 89.67
Med: 199.74
Q3: 499.08
Good -11 pts over 3 years

In 2023, the liquidity ratio of KARTING DEVELOPPEMENT PRO... (206.57) 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
2.4x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Good +10 pts over 2 years

In 2022, the interest coverage of KARTING DEVELOPPEMENT PRO... (2.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
KARTING DEVELOPPEMENT PROMOTION

Positioning of KARTING DEVELOPPEMENT PROMOTION in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of KARTING DEVELOPPEMENT PROMOTION is estimated at 279 965 € (range 152 545€ - 791 523€). 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 2023
87 tx
152k€ 279k€ 791k€
279 965 € Range: 152 545€ - 791 523€
NAF 5 all-time

Valuation method used

Net Income Multiple
114 233 € × 2.5x = 279 966 €
Range: 152 545€ - 791 524€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare KARTING DEVELOPPEMENT PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about KARTING DEVELOPPEMENT PROMOTION

What is the revenue of KARTING DEVELOPPEMENT PROMOTION ?

The revenue of KARTING DEVELOPPEMENT PROMOTION in 2022 is 857 k€.

Is KARTING DEVELOPPEMENT PROMOTION profitable?

Yes, KARTING DEVELOPPEMENT PROMOTION generated a net profit of 114 k€ in 2023.

Where is the headquarters of KARTING DEVELOPPEMENT PROMOTION ?

The headquarters of KARTING DEVELOPPEMENT PROMOTION is located in MER (41500), in the department Loir-et-Cher.

Where to find the tax return of KARTING DEVELOPPEMENT PROMOTION ?

The tax return of KARTING DEVELOPPEMENT 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 KARTING DEVELOPPEMENT PROMOTION operate?

KARTING DEVELOPPEMENT PROMOTION operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.