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LES BOOKMAKERS : revenue, balance sheet and financial ratios

LES BOOKMAKERS is a French company founded 9 years ago, specialized in the sector Distribution de films cinématographiques. Based in PARIS (75009), this company of category PME shows in 2019 a revenue of 209 k€. 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 - LES BOOKMAKERS (SIREN 824874853)
Indicator 2019
Revenue 208 931 €
Net income 316 €
EBITDA 1 688 €
Net margin 0.2%

Revenue and income statement

In 2019, LES BOOKMAKERS achieves revenue of 209 k€. After deducting consumption (0 €), gross margin stands at 209 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 316 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

208 931 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

208 931 €

EBITDA (2019) ?
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

1 688 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

267 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

316 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.8%

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.788%

Financial autonomy (2019) ?
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

1.509%

Cash flow / Revenue (2019) ?
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

0.836%

Repayment capacity (2019) ?
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

5.788

Asset age ratio (2019) ?
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

6.8%

Solvency indicators evolution
LES BOOKMAKERS

Sector positioning

Debt ratio
66.79 2019
2019
Q1: 0.0
Med: 0.47
Q3: 61.11
Average

In 2019, the debt ratio of LES BOOKMAKERS (66.79) 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
1.51% 2019
2019
Q1: 0.0%
Med: 23.69%
Q3: 43.2%
Average

In 2019, the financial autonomy of LES BOOKMAKERS (1.5%) 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
5.79 years 2019
2019
Q1: 0.0 years
Med: 0.03 years
Q3: 1.43 years
Watch

In 2019, the repayment capacity of LES BOOKMAKERS (5.79) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

101.129

Interest coverage (2019) ?
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
LES BOOKMAKERS

Sector positioning

Liquidity ratio
101.13 2019
2019
Q1: 82.81
Med: 124.76
Q3: 217.68
Average

In 2019, the liquidity ratio of LES BOOKMAKERS (101.13) 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
0.0x 2019
2019
Q1: 0.0x
Med: 0.01x
Q3: 1.99x
Average

In 2019, the interest coverage of LES BOOKMAKERS (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: 184 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 461 days. Excellent situation: suppliers finance 277 days of the operating cycle (retail model). Overall, WCR represents 731 days of revenue, i.e. 424 k€ to permanently finance.

Operating WCR (2019) ?
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

424 034 €

Customer credit (2019) ?
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

184 j

Supplier credit (2019) ?
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

461 j

Inventory turnover (2019) ?
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 (2019) ?
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

731 j

WCR and payment terms evolution
LES BOOKMAKERS

Positioning of LES BOOKMAKERS in its sector

Comparison with sector Distribution de films cinématographiques

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of LES BOOKMAKERS is estimated at 21 531 € (range 15 474€ - 46 880€). With an EBITDA of 1 688€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
88 tx
15k€ 21k€ 46k€
21 531 € Range: 15 474€ - 46 880€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 688 € × 1.4x
Estimation 2 417 €
949€ - 6 425€
Revenue Multiple 30%
208 931 € × 0.32x
Estimation 67 402 €
49 821€ - 144 651€
Net Income Multiple 20%
316 € × 1.6x
Estimation 513 €
267€ - 1 364€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Distribution de films cinématographiques)

Compare LES BOOKMAKERS with other companies in the same sector:

Voir toutes les statistiques du secteur Distribution de films cinématographiques

Frequently asked questions about LES BOOKMAKERS

What is the revenue of LES BOOKMAKERS ?

The revenue of LES BOOKMAKERS in 2019 is 209 k€.

Is LES BOOKMAKERS profitable?

Yes, LES BOOKMAKERS generated a net profit of 316€ in 2019.

Where is the headquarters of LES BOOKMAKERS ?

The headquarters of LES BOOKMAKERS is located in PARIS (75009), in the department Paris.

Where to find the tax return of LES BOOKMAKERS ?

The tax return of LES BOOKMAKERS 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 LES BOOKMAKERS operate?

LES BOOKMAKERS operates in the sector Distribution de films cinématographiques (NAF code 59.13A). See the 'Sector positioning' section above to compare the company with its competitors.