LE BOWLING DU LION : revenue, balance sheet and financial ratios

LE BOWLING DU LION is a French company founded 21 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in BELFORT (90000), this company of category PME shows in 2016 a revenue of 623 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE BOWLING DU LION (SIREN 482113768)
Indicator 2022 2019 2016 2015
Revenue N/C N/C 622 553 € 616 878 €
Net income 95 260 € 83 771 € 11 156 € -17 042 €
EBITDA N/C N/C 83 008 € 67 687 €
Net margin N/C N/C 1.8% -2.8%

Revenue and income statement

In 2022, LE BOWLING DU LION generates positive net income of 95 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

95 260 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 173%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

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

173.326%

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

23.332%

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

39.6%

Solvency indicators evolution
LE BOWLING DU LION

Sector positioning

Debt ratio
173.33 2022
2016
2019
2022
Q1: 0.0
Med: 20.91
Q3: 115.9
Average +50 pts over 3 years

In 2022, the debt ratio of LE BOWLING DU LION (173.33) 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
23.33% 2022
2016
2019
2022
Q1: 1.85%
Med: 28.95%
Q3: 60.67%
Average +20 pts over 3 years

In 2022, the financial autonomy of LE BOWLING DU LION (23.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.64 years 2016
2016
Q1: 0.0 years
Med: 0.01 years
Q3: 2.1 years
Average

In 2016, the repayment capacity of LE BOWLING DU LION (3.64) 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 166.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

166.946

Liquidity indicators evolution
LE BOWLING DU LION

Sector positioning

Liquidity ratio
166.95 2022
2016
2019
2022
Q1: 86.14
Med: 186.08
Q3: 374.88
Average +6 pts over 3 years

In 2022, the liquidity ratio of LE BOWLING DU LION (166.95) 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
6.69x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 4.18x
Excellent

In 2016, the interest coverage of LE BOWLING DU LION (6.7x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
LE BOWLING DU LION

Positioning of LE BOWLING DU LION in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 650 068€ to 1 998 385€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
650k€ 1330k€ 1998k€
1 330 659 € Range: 650 068€ - 1 998 385€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare LE BOWLING DU LION with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about LE BOWLING DU LION

What is the revenue of LE BOWLING DU LION ?

The revenue of LE BOWLING DU LION in 2016 is 623 k€.

Is LE BOWLING DU LION profitable?

Yes, LE BOWLING DU LION generated a net profit of 95 k€ in 2022.

Where is the headquarters of LE BOWLING DU LION ?

The headquarters of LE BOWLING DU LION is located in BELFORT (90000), in the department Territoire de Belfort.

Where to find the tax return of LE BOWLING DU LION ?

The tax return of LE BOWLING DU LION 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 DU LION operate?

LE BOWLING DU LION operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.