Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1989-06-01 (36 years)Status: ActiveBusiness sector: Autres activités récréatives et de loisirsLocation: PREMILHAT (03410), Allier
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LE BOWLING : revenue, balance sheet and financial ratios
LE BOWLING is a French company
founded 36 years ago,
specialized in the sector Autres activités récréatives et de loisirs.
Based in PREMILHAT (03410),
this company of category PME
shows in 2025 a net income positive of 4 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LE BOWLING generates positive net income of 4 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 123 k€ -> 4 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
4 111 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 143%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
142.634%
Financial autonomy (2025)
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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
36.913%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
2025
Debt ratio
104.001
126.65
120.562
142.634
Financial autonomy
35.778
39.825
41.872
36.913
Repayment capacity
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
142.632025
2023
2024
2025
Q1: 0.0
Med: 14.83
Q3: 83.67
Watch
In 2025, the debt ratio of LE BOWLING (142.63) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
36.91%2025
2023
2024
2025
Q1: 4.27%
Med: 32.31%
Q3: 62.93%
Good-8 pts over 3 years
In 2025, the financial autonomy of LE BOWLING (36.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 399.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
399.105
Liquidity indicators evolution LE BOWLING
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
2025
Liquidity ratio
151.316
406.221
526.334
399.105
Interest coverage
None
None
None
None
Sector positioning
Liquidity ratio
399.112025
2023
2024
2025
Q1: 96.84
Med: 175.43
Q3: 399.11
Excellent
In 2025, the liquidity ratio of LE BOWLING (399.11) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Positioning of LE BOWLING 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 LE BOWLING is estimated at
31 791 €
(range 18 536€ - 61 216€).
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 value2025
114 transactions
18k€31k€61k€
31 791 €Range: 18 536€ - 61 216€
NAF 5 all-time
Valuation method used
Net Income Multiple
4 111 €
×
7.7x
=31 791 €
Range: 18 537€ - 61 216€
Only this financial indicator is available for this company.
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 LE BOWLING with other companies in the same sector:
The revenue of LE BOWLING is not publicly disclosed (confidential accounts filed with INPI).
Is LE BOWLING profitable?
Yes, LE BOWLING generated a net profit of 4 k€ in 2025.
Where is the headquarters of LE BOWLING ?
The headquarters of LE BOWLING is located in PREMILHAT (03410), in the department Allier.
Where to find the tax return of LE BOWLING ?
The tax return of LE BOWLING 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 LE BOWLING operate?
LE BOWLING 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.
Item evolution
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