LOGISTIQUE SPORTS ET LOISIRS : revenue, balance sheet and financial ratios

LOGISTIQUE SPORTS ET LOISIRS is a French company founded 26 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in LONGJUMEAU (91160), this company of category ETI shows in 2023 a revenue of 69.3 M€. 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 - LOGISTIQUE SPORTS ET LOISIRS (SIREN 429512213)
Indicator 2023 2022 2020 2019 2018 2017 2016 2015
Revenue 69 323 613 € 54 513 663 € 38 230 916 € 38 306 114 € 32 158 838 € 22 481 428 € 22 560 105 € 19 339 865 €
Net income 1 298 854 € 807 516 € 376 896 € 377 896 € 318 915 € 220 429 € 164 287 € 190 134 €
EBITDA 3 147 743 € 1 365 797 € 1 691 936 € 1 540 371 € 1 237 965 € 1 046 779 € 849 023 € 573 342 €
Net margin 1.9% 1.5% 1.0% 1.0% 1.0% 1.0% 0.7% 1.0%

Revenue and income statement

In 2023, LOGISTIQUE SPORTS ET LOISIRS achieves revenue of 69.3 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2022, growth of +27% (54.5 M€ -> 69.3 M€). After deducting consumption (-119 k€), gross margin stands at 69.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.1 M€, representing 4.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

69 323 613 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

69 442 957 €

EBITDA (2023) ?
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

3 147 743 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 226 516 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 298 854 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.5%

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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 1533%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1533.154%

Financial autonomy (2023) ?
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

3.76%

Cash flow / Revenue (2023) ?
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

3.389%

Repayment capacity (2023) ?
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

9.128

Asset age ratio (2023) ?
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

67.8%

Solvency indicators evolution
LOGISTIQUE SPORTS ET LOISIRS

Sector positioning

Debt ratio
1533.15 2023
2020
2022
2023
Q1: 0.0
Med: 12.46
Q3: 72.08
Average

In 2023, the debt ratio of LOGISTIQUE SPORTS ET LOISIRS (1533.15) 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
3.76% 2023
2020
2022
2023
Q1: 11.91%
Med: 35.6%
Q3: 61.38%
Average

In 2023, the financial autonomy of LOGISTIQUE SPORTS ET LOISIRS (3.8%) 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
9.13 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.16 years
Q3: 1.95 years
Watch

In 2023, the repayment capacity of LOGISTIQUE SPORTS ET LOISIRS (9.13) 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 195.85. 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 15.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

195.846

Interest coverage (2023) ?
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

15.435

Liquidity indicators evolution
LOGISTIQUE SPORTS ET LOISIRS

Sector positioning

Liquidity ratio
195.85 2023
2020
2022
2023
Q1: 107.66
Med: 168.01
Q3: 310.46
Good +30 pts over 3 years

In 2023, the liquidity ratio of LOGISTIQUE SPORTS ET LOISIRS (195.85) 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
15.44x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.51x
Q3: 5.05x
Excellent

In 2023, the interest coverage of LOGISTIQUE SPORTS ET LOISIRS (15.4x) 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. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 23 days of gap between collections and payments. Overall, WCR represents 93 days of revenue, i.e. 17.9 M€ to permanently finance. Over 2015-2023, WCR increased by +610%, requiring additional financing.

Operating WCR (2023) ?
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

17 890 345 €

Customer credit (2023) ?
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

67 j

Supplier credit (2023) ?
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

44 j

Inventory turnover (2023) ?
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 (2023) ?
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

93 j

WCR and payment terms evolution
LOGISTIQUE SPORTS ET LOISIRS

Positioning of LOGISTIQUE SPORTS ET LOISIRS in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of LOGISTIQUE SPORTS ET LOISIRS is estimated at 4 899 716 € (range 2 754 551€ - 12 095 429€). With an EBITDA of 3 147 743€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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 2023
77 tx
2754k€ 4899k€ 12095k€
4 899 716 € Range: 2 754 551€ - 12 095 429€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 147 743 € × 1.0x
Estimation 3 199 371 €
1 414 034€ - 7 561 551€
Revenue Multiple 30%
69 323 613 € × 0.14x
Estimation 9 966 106 €
6 449 077€ - 23 844 732€
Net Income Multiple 20%
1 298 854 € × 1.2x
Estimation 1 550 996 €
564 055€ - 5 806 171€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage non frigorifique)

Compare LOGISTIQUE SPORTS ET LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage non frigorifique

Frequently asked questions about LOGISTIQUE SPORTS ET LOISIRS

What is the revenue of LOGISTIQUE SPORTS ET LOISIRS ?

The revenue of LOGISTIQUE SPORTS ET LOISIRS in 2023 is 69.3 M€.

Is LOGISTIQUE SPORTS ET LOISIRS profitable?

Yes, LOGISTIQUE SPORTS ET LOISIRS generated a net profit of 1.3 M€ in 2023.

Where is the headquarters of LOGISTIQUE SPORTS ET LOISIRS ?

The headquarters of LOGISTIQUE SPORTS ET LOISIRS is located in LONGJUMEAU (91160), in the department Essonne.

Where to find the tax return of LOGISTIQUE SPORTS ET LOISIRS ?

The tax return of LOGISTIQUE SPORTS ET LOISIRS 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 LOGISTIQUE SPORTS ET LOISIRS operate?

LOGISTIQUE SPORTS ET LOISIRS operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.