LE HAVRE LOISIRS DIFFUSION : revenue, balance sheet and financial ratios

LE HAVRE LOISIRS DIFFUSION is a French company founded 20 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in GONFREVILLE-L'ORCHER (76700), this company of category ETI shows in 2024 a revenue of 10.6 M€. 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 HAVRE LOISIRS DIFFUSION (SIREN 481051787)
Indicator 2024 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 10 581 406 € 11 327 819 € 11 509 723 € 10 742 653 € 9 305 487 € 9 464 999 € 9 053 111 € 9 190 252 € 8 191 544 €
Net income 991 883 € 1 049 364 € 1 083 961 € 1 151 724 € 789 162 € 547 656 € 422 498 € 167 866 € 309 492 €
EBITDA 1 300 518 € 1 474 119 € 1 493 069 € 1 603 019 € 1 192 411 € 840 778 € 632 236 € 187 016 € 559 541 €
Net margin 9.4% 9.3% 9.4% 10.7% 8.5% 5.8% 4.7% 1.8% 3.8%

Revenue and income statement

In 2024, LE HAVRE LOISIRS DIFFUSION achieves revenue of 10.6 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Slight decline of -7% vs 2024. After deducting consumption (6.5 M€), gross margin stands at 4.0 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 12.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 992 k€, i.e. 9.4% 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

10 581 406 €

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

4 040 931 €

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

1 300 518 €

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

1 215 003 €

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

991 883 €

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

12.3%

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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 0%. 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 72%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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

0.08%

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

72.241%

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

10.17%

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

0.003

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

10.3%

Solvency indicators evolution
LE HAVRE LOISIRS DIFFUSION

Sector positioning

Debt ratio
0.08 2024
2023
2024
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Excellent

In 2024, the debt ratio of LE HAVRE LOISIRS DIFFUSION (0.08) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.24% 2024
2023
2024
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of LE HAVRE LOISIRS DIFFUSION (72.2%) 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
0.0 years 2024
2023
2024
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Good

In 2024, the repayment capacity of LE HAVRE LOISIRS DIFFUSION (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 342.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

342.626

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

0.0

Liquidity indicators evolution
LE HAVRE LOISIRS DIFFUSION

Sector positioning

Liquidity ratio
342.63 2024
2023
2024
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good -11 pts over 3 years

In 2024, the liquidity ratio of LE HAVRE LOISIRS DIFFUSION (342.63) 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
0.0x 2024
2023
2024
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Average -11 pts over 3 years

In 2024, the interest coverage of LE HAVRE LOISIRS DIFFUSION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 84 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 148 days of revenue, i.e. 4.4 M€ to permanently finance. Over 2017-2024, WCR increased by +102%, requiring additional financing.

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

4 352 026 €

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

8 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

47 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

84 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

148 j

WCR and payment terms evolution
LE HAVRE LOISIRS DIFFUSION

Positioning of LE HAVRE LOISIRS DIFFUSION in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 961 905€ to 11 922 737€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1961k€ 5802k€ 11922k€
5 802 409 € Range: 1 961 905€ - 11 922 737€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare LE HAVRE LOISIRS DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about LE HAVRE LOISIRS DIFFUSION

What is the revenue of LE HAVRE LOISIRS DIFFUSION ?

The revenue of LE HAVRE LOISIRS DIFFUSION in 2024 is 10.6 M€.

Is LE HAVRE LOISIRS DIFFUSION profitable?

Yes, LE HAVRE LOISIRS DIFFUSION generated a net profit of 992 k€ in 2024.

Where is the headquarters of LE HAVRE LOISIRS DIFFUSION ?

The headquarters of LE HAVRE LOISIRS DIFFUSION is located in GONFREVILLE-L'ORCHER (76700), in the department Seine-Maritime.

Where to find the tax return of LE HAVRE LOISIRS DIFFUSION ?

The tax return of LE HAVRE LOISIRS DIFFUSION 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 HAVRE LOISIRS DIFFUSION operate?

LE HAVRE LOISIRS DIFFUSION operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.