LEISURE TECHNOLOGIES : revenue, balance sheet and financial ratios

LEISURE TECHNOLOGIES is a French company founded 30 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LA ROCHE-VINEUSE (71960), this company of category PME shows in 2020 a revenue of 724 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 - LEISURE TECHNOLOGIES (SIREN 404831240)
Indicator 2024 2020 2018 2017 2016
Revenue N/C 723 695 € 884 969 € 1 128 472 € 1 015 770 €
Net income 89 682 € 45 398 € 175 202 € 202 069 € 99 167 €
EBITDA N/C 60 897 € 240 116 € 291 957 € 139 338 €
Net margin N/C 6.3% 19.8% 17.9% 9.8%

Revenue and income statement

In 2024, LEISURE TECHNOLOGIES generates positive net income of 90 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 99 k€ -> 90 k€.

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

89 682 €

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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 3%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

2.615%

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

67.176%

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

13.8%

Solvency indicators evolution
LEISURE TECHNOLOGIES

Sector positioning

Debt ratio
2.62 2024
2018
2020
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Excellent

In 2024, the debt ratio of LEISURE TECHNOLOGIES (2.62) 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
67.18% 2024
2018
2020
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of LEISURE TECHNOLOGIES (67.2%) 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
0.11 years 2020
2018
2020
Q1: 0.0 years
Med: 1.27 years
Q3: 4.23 years
Good

In 2020, the repayment capacity of LEISURE TECHNOLOGIES (0.11) 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 577.89. 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

577.889

Liquidity indicators evolution
LEISURE TECHNOLOGIES

Sector positioning

Liquidity ratio
577.89 2024
2018
2020
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent

In 2024, the liquidity ratio of LEISURE TECHNOLOGIES (577.89) 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.

Interest coverage
2.84x 2020
2018
2020
Q1: 0.0x
Med: 0.8x
Q3: 4.39x
Good +24 pts over 2 years

In 2020, the interest coverage of LEISURE TECHNOLOGIES (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.

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

0 €

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

0 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

0 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 and payment terms evolution
LEISURE TECHNOLOGIES

Positioning of LEISURE TECHNOLOGIES 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 93 973€ to 974 736€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
93k€ 404k€ 974k€
404 752 € Range: 93 973€ - 974 736€
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 LEISURE TECHNOLOGIES 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 LEISURE TECHNOLOGIES

What is the revenue of LEISURE TECHNOLOGIES ?

The revenue of LEISURE TECHNOLOGIES in 2020 is 724 k€.

Is LEISURE TECHNOLOGIES profitable?

Yes, LEISURE TECHNOLOGIES generated a net profit of 90 k€ in 2024.

Where is the headquarters of LEISURE TECHNOLOGIES ?

The headquarters of LEISURE TECHNOLOGIES is located in LA ROCHE-VINEUSE (71960), in the department Saone-et-Loire.

Where to find the tax return of LEISURE TECHNOLOGIES ?

The tax return of LEISURE TECHNOLOGIES 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 LEISURE TECHNOLOGIES operate?

LEISURE TECHNOLOGIES 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.