LOISIRS-DEVELOPPEMENT - 04 : revenue, balance sheet and financial ratios

LOISIRS-DEVELOPPEMENT - 04 is a French company founded 16 years ago, specialized in the sector Gestion d'installations sportives. Based in VILLENEUVE (04180), this company of category PME shows in 2017 a revenue of 407 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LOISIRS-DEVELOPPEMENT - 04 (SIREN 513429019)
Indicator 2024 2017 2016
Revenue N/C 406 845 € 384 685 €
Net income 0 € 1 638 € 4 769 €
EBITDA N/C 37 476 € 29 304 €
Net margin N/C 0.4% 1.2%

Revenue and income statement

In 2024, LOISIRS-DEVELOPPEMENT - 04 records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2017: 5 k€ -> 0 €.

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

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

59.631%

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

30.3%

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

52.5%

Solvency indicators evolution
LOISIRS-DEVELOPPEMENT - 04

Sector positioning

Debt ratio
59.63 2024
2016
2017
2024
Q1: -15.56
Med: 5.13
Q3: 92.46
Average -9 pts over 3 years

In 2024, the debt ratio of LOISIRS-DEVELOPPEMENT - 04 (59.63) 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
30.3% 2024
2016
2017
2024
Q1: -6.25%
Med: 15.52%
Q3: 43.67%
Good +11 pts over 3 years

In 2024, the financial autonomy of LOISIRS-DEVELOPPEMENT - 04 (30.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.46 years 2017
2016
2017
Q1: 0.0 years
Med: 0.17 years
Q3: 3.37 years
Average +10 pts over 2 years

In 2017, the repayment capacity of LOISIRS-DEVELOPPEMENT - 04 (3.46) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 252.07. 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

252.072

Liquidity indicators evolution
LOISIRS-DEVELOPPEMENT - 04

Sector positioning

Liquidity ratio
252.07 2024
2016
2017
2024
Q1: 63.83
Med: 126.84
Q3: 267.7
Good +53 pts over 3 years

In 2024, the liquidity ratio of LOISIRS-DEVELOPPEMENT - 04 (252.07) 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
11.62x 2017
2016
2017
Q1: 0.0x
Med: 0.04x
Q3: 5.72x
Excellent

In 2017, the interest coverage of LOISIRS-DEVELOPPEMENT - 04 (11.6x) 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.

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
LOISIRS-DEVELOPPEMENT - 04

Positioning of LOISIRS-DEVELOPPEMENT - 04 in its sector

Comparison with sector Gestion d'installations sportives

Similar companies (Gestion d'installations sportives)

Compare LOISIRS-DEVELOPPEMENT - 04 with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about LOISIRS-DEVELOPPEMENT - 04

What is the revenue of LOISIRS-DEVELOPPEMENT - 04 ?

The revenue of LOISIRS-DEVELOPPEMENT - 04 in 2017 is 407 k€.

Is LOISIRS-DEVELOPPEMENT - 04 profitable?

Yes, LOISIRS-DEVELOPPEMENT - 04 generated a net profit of 2 k€ in 2017.

Where is the headquarters of LOISIRS-DEVELOPPEMENT - 04 ?

The headquarters of LOISIRS-DEVELOPPEMENT - 04 is located in VILLENEUVE (04180), in the department Alpes-de-Haute-Provence.

Where to find the tax return of LOISIRS-DEVELOPPEMENT - 04 ?

The tax return of LOISIRS-DEVELOPPEMENT - 04 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 LOISIRS-DEVELOPPEMENT - 04 operate?

LOISIRS-DEVELOPPEMENT - 04 operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.