LA FINANCIERE SPORT ET LOISIR : revenue, balance sheet and financial ratios

LA FINANCIERE SPORT ET LOISIR is a French company founded 41 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in SURESNES (92150), this company of category ETI shows in 2022 a revenue of 3.6 M€. 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 FINANCIERE SPORT ET LOISIR (SIREN 330386442)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 3 601 304 € 2 782 097 € 2 358 955 € 2 134 586 € 1 701 639 € 1 619 637 € 734 536 €
Net income 937 196 € 760 791 € 482 674 € -375 146 € -454 204 € -387 642 € 253 179 €
EBITDA 544 092 € 305 586 € -1 173 € -616 956 € -740 898 € -246 973 € -1 393 501 €
Net margin 26.0% 27.3% 20.5% -17.6% -26.7% -23.9% 34.5%

Revenue and income statement

In 2022, LA FINANCIERE SPORT ET LOISIR achieves revenue of 3.6 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +30.3%. Vs 2021, growth of +29% (2.8 M€ -> 3.6 M€). After deducting consumption (507 €), gross margin stands at 3.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 544 k€, representing 15.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 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 937 k€, i.e. 26.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 601 304 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 600 797 €

EBITDA (2022) ?
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

544 092 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

516 610 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

937 196 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.1%

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 27.0% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.038%

Financial autonomy (2022) ?
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

47.376%

Cash flow / Revenue (2022) ?
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

27.028%

Repayment capacity (2022) ?
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

1.434

Asset age ratio (2022) ?
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

20.8%

Solvency indicators evolution
LA FINANCIERE SPORT ET LOISIR

Sector positioning

Debt ratio
59.04 2022
2020
2021
2022
Q1: 0.0
Med: 23.39
Q3: 112.96
Average -15 pts over 3 years

In 2022, the debt ratio of LA FINANCIERE SPORT ET LO... (59.04) 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
47.38% 2022
2020
2021
2022
Q1: 2.19%
Med: 28.72%
Q3: 58.92%
Good +24 pts over 3 years

In 2022, the financial autonomy of LA FINANCIERE SPORT ET LO... (47.4%) 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
1.43 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.03 years
Q3: 2.05 years
Average -8 pts over 3 years

In 2022, the repayment capacity of LA FINANCIERE SPORT ET LO... (1.43) 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 173.99. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

173.994

Interest coverage (2022) ?
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

5.507

Liquidity indicators evolution
LA FINANCIERE SPORT ET LOISIR

Sector positioning

Liquidity ratio
173.99 2022
2020
2021
2022
Q1: 91.36
Med: 176.87
Q3: 365.72
Average +10 pts over 3 years

In 2022, the liquidity ratio of LA FINANCIERE SPORT ET LO... (173.99) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
5.51x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.3x
Excellent +51 pts over 3 years

In 2022, the interest coverage of LA FINANCIERE SPORT ET LO... (5.5x) 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: 88 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Overall, WCR represents 100 days of revenue, i.e. 1.0 M€ to permanently finance. Notable WCR improvement over the period (-74%), freeing up cash.

Operating WCR (2022) ?
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

1 001 631 €

Customer credit (2022) ?
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 (2022) ?
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

88 j

Inventory turnover (2022) ?
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 (2022) ?
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

100 j

WCR and payment terms evolution
LA FINANCIERE SPORT ET LOISIR

Positioning of LA FINANCIERE SPORT ET 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 FINANCIERE SPORT ET LOISIR is estimated at 3 616 110 € (range 2 007 470€ - 6 438 901€). With an EBITDA of 544 092€, 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 2022
114 transactions
2007k€ 3616k€ 6438k€
3 616 110 € Range: 2 007 470€ - 6 438 901€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
544 092 € × 5.1x
Estimation 2 774 493 €
1 605 886€ - 4 334 079€
Revenue Multiple 30%
3 601 304 € × 0.72x
Estimation 2 597 861 €
1 197 862€ - 4 935 808€
Net Income Multiple 20%
937 196 € × 7.7x
Estimation 7 247 528 €
4 225 843€ - 13 955 599€
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 FINANCIERE SPORT ET 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 FINANCIERE SPORT ET LOISIR

What is the revenue of LA FINANCIERE SPORT ET LOISIR ?

The revenue of LA FINANCIERE SPORT ET LOISIR in 2022 is 3.6 M€.

Is LA FINANCIERE SPORT ET LOISIR profitable?

Yes, LA FINANCIERE SPORT ET LOISIR generated a net profit of 937 k€ in 2022.

Where is the headquarters of LA FINANCIERE SPORT ET LOISIR ?

The headquarters of LA FINANCIERE SPORT ET LOISIR is located in SURESNES (92150), in the department Hauts-de-Seine.

Where to find the tax return of LA FINANCIERE SPORT ET LOISIR ?

The tax return of LA FINANCIERE SPORT ET 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 FINANCIERE SPORT ET LOISIR operate?

LA FINANCIERE SPORT ET 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.