SIREN : 830979688
LH SPORT CLUB is a French company founded 8 years ago, specialized in the sector Activités des centres de culture physique. Based in LE HAVRE (76600), this company of category PME shows in 2024 a revenue of 292 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
| Indicator | 2024 | 2023 | 2022 | 2020 | 2019 |
|---|---|---|---|---|---|
| Revenue | 291 993 € | N/C | 282 097 € | 189 664 € | 180 068 € |
| Net income | -297 € | 0 € | 67 381 € | -31 739 € | -49 335 € |
| EBITDA | 15 665 € | N/C | 79 543 € | 23 303 € | 6 101 € |
| Net margin | -0.1% | N/C | 23.9% | -16.7% | -27.4% |
In 2024, LH SPORT CLUB achieves revenue of 292 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. After deducting consumption (568 €), gross margin stands at 291 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 16 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -297 € (-0.1% of revenue), which will impact equity.
291 993 €
291 425 €
15 665 €
-2 442 €
-297 €
5.3%
The debt ratio (= Financial debt / Equity x 100) stands at -142%. 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 101%. 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 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-142.381%
101.326%
6.958%
5.32
27.4%
In 2024, the debt ratio of LH SPORT CLUB (-142.38) 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.
In 2024, the financial autonomy of LH SPORT CLUB (101.3%) 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.
In 2024, the repayment capacity of LH SPORT CLUB (5.32) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 29.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 8.2x. Operating income very largely covers interest expenses: high safety margin.
29.654
8.235
In 2024, the liquidity ratio of LH SPORT CLUB (29.65) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of LH SPORT CLUB (8.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). WCR is negative (-64 days): operations structurally generate cash. Over 2019-2024, WCR increased by +45%, requiring additional financing.
-51 931 €
0 j
53 j
0 j
-64 j
Based on 57 transactions of similar company sales
(all years),
the value of LH SPORT CLUB is estimated at
138 305 €
(range 88 497€ - 201 201€).
With an EBITDA of 15 665€, the sector multiple of 6.1x is applied.
The price/revenue ratio is 0.72x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 57 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LH SPORT CLUB with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des centres de culture physique
The revenue of LH SPORT CLUB in 2024 is 292 k€.
LH SPORT CLUB recorded a net loss in 2024.
The headquarters of LH SPORT CLUB is located in LE HAVRE (76600), in the department Seine-Maritime.
The tax return of LH SPORT CLUB 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).
LH SPORT CLUB operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.