LA COMPAGNIE DU LOISIR : revenue, balance sheet and financial ratios

LA COMPAGNIE DU LOISIR is a French company founded 3 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in LANVENEGEN (56320), this company of category PME shows in 2024 a revenue of 147 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 - LA COMPAGNIE DU LOISIR (SIREN 948869383)
Indicator 2024 2023
Revenue 147 287 € 33 578 €
Net income 44 251 € -756 €
EBITDA 73 193 € 5 167 €
Net margin 30.0% -2.3%

Revenue and income statement

In 2024, LA COMPAGNIE DU LOISIR achieves revenue of 147 k€. Vs 2023, growth of +339% (34 k€ -> 147 k€). After deducting consumption (6 k€), gross margin stands at 142 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 49.7% of revenue. Positive scissor effect: EBITDA margin improves by +34.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 30.0% of revenue. This profit can be retained or distributed to shareholders.

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

147 287 €

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

141 527 €

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

73 193 €

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

60 816 €

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

44 251 €

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

49.7%

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

48.752%

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

55.584%

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

35.104%

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

0.882

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

81.5%

Solvency indicators evolution
LA COMPAGNIE DU LOISIR

Sector positioning

Debt ratio
48.75 2024
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Average -14 pts over 2 years

In 2024, the debt ratio of LA COMPAGNIE DU LOISIR (48.75) 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
55.58% 2024
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Excellent +13 pts over 2 years

In 2024, the financial autonomy of LA COMPAGNIE DU LOISIR (55.6%) 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
0.88 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Average -13 pts over 2 years

In 2024, the repayment capacity of LA COMPAGNIE DU LOISIR (0.88) 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 345.68. 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 2.8x. Financial charges are adequately covered by operations.

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

345.678

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

2.823

Liquidity indicators evolution
LA COMPAGNIE DU LOISIR

Sector positioning

Liquidity ratio
345.68 2024
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Good +14 pts over 2 years

In 2024, the liquidity ratio of LA COMPAGNIE DU LOISIR (345.68) 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
2.82x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.13x
Good

In 2024, the interest coverage of LA COMPAGNIE DU LOISIR (2.8x) 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. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Overall, WCR represents 39 days of revenue, i.e. 16 k€ to permanently finance.

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

16 096 €

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

18 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

56 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

0 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

39 j

WCR and payment terms evolution
LA COMPAGNIE DU LOISIR

Positioning of LA COMPAGNIE DU LOISIR in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of LA COMPAGNIE DU LOISIR is estimated at 286 931 € (range 162 617€ - 483 863€). With an EBITDA of 73 193€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.

Estimated enterprise value 2024
114 transactions
162k€ 286k€ 483k€
286 931 € Range: 162 617€ - 483 863€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
73 193 € × 5.1x
Estimation 373 234 €
216 029€ - 583 034€
Revenue Multiple 30%
147 287 € × 0.72x
Estimation 106 248 €
48 990€ - 201 866€
Net Income Multiple 20%
44 251 € × 7.7x
Estimation 342 202 €
199 529€ - 658 933€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare LA COMPAGNIE DU LOISIR with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about LA COMPAGNIE DU LOISIR

What is the revenue of LA COMPAGNIE DU LOISIR ?

The revenue of LA COMPAGNIE DU LOISIR in 2024 is 147 k€.

Is LA COMPAGNIE DU LOISIR profitable?

Yes, LA COMPAGNIE DU LOISIR generated a net profit of 44 k€ in 2024.

Where is the headquarters of LA COMPAGNIE DU LOISIR ?

The headquarters of LA COMPAGNIE DU LOISIR is located in LANVENEGEN (56320), in the department Morbihan.

Where to find the tax return of LA COMPAGNIE DU LOISIR ?

The tax return of LA COMPAGNIE DU LOISIR 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 LA COMPAGNIE DU LOISIR operate?

LA COMPAGNIE DU LOISIR operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.