SIREN : 432492692
LOISIRS EN MORVAN is a French company founded 25 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in SAINT-PERE (89450), this company of category PME shows in 2023 a revenue of 482 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
| Indicator | 2023 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 482 228 € | 480 079 € | 507 546 € |
| Net income | 12 660 € | 37 715 € | 29 483 € |
| EBITDA | 50 149 € | 66 384 € | 63 487 € |
| Net margin | 2.6% | 7.9% | 5.8% |
In 2023, LOISIRS EN MORVAN achieves revenue of 482 k€. Activity remains stable over the period (CAGR: -0.7%). Vs 2017: +0%. After deducting consumption (16 k€), gross margin stands at 467 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 10.4% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -24%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.
482 228 €
466 707 €
50 149 €
14 816 €
12 660 €
10.4%
The debt ratio (= Financial debt / Equity x 100) stands at 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
98.164%
41.047%
8.646%
4.578
39.1%
In 2023, the debt ratio of LOISIRS EN MORVAN (98.16) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of LOISIRS EN MORVAN (41.0%) 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.
In 2023, the repayment capacity of LOISIRS EN MORVAN (4.58) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 191.62. 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 12.6x. Operating income very largely covers interest expenses: high safety margin.
191.621
12.63
In 2023, the liquidity ratio of LOISIRS EN MORVAN (191.62) 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.
In 2023, the interest coverage of LOISIRS EN MORVAN (12.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 42 days of revenue, i.e. 56 k€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.
56 315 €
21 j
66 j
8 j
42 j
Based on 114 transactions of similar company sales (all years), the value of LOISIRS EN MORVAN is estimated at 251 802 € (range 133 543€ - 435 716€). With an EBITDA of 50 149€, the sector multiple of 5.1x 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.
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This estimate is based on the analysis of 114 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 LOISIRS EN MORVAN with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of LOISIRS EN MORVAN in 2023 is 482 k€.
Yes, LOISIRS EN MORVAN generated a net profit of 13 k€ in 2023.
The headquarters of LOISIRS EN MORVAN is located in SAINT-PERE (89450), in the department Yonne.
The tax return of LOISIRS EN MORVAN 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).
LOISIRS EN MORVAN operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.