LOISIRS ET GOURMANDISES : revenue, balance sheet and financial ratios

LOISIRS ET GOURMANDISES is a French company founded 13 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in ORANGE (84100), this company of category PME shows in 2020 a revenue of 152 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 - LOISIRS ET GOURMANDISES (SIREN 791640840)
Indicator 2020 2019 2018 2017 2016
Revenue 152 346 € 245 248 € 200 969 € 105 469 € 137 368 €
Net income -20 068 € -3 072 € 15 416 € -11 604 € 19 311 €
EBITDA 12 741 € 21 499 € 26 921 € 12 775 € 37 313 €
Net margin -13.2% -1.3% 7.7% -11.0% 14.1%

Revenue and income statement

In 2020, LOISIRS ET GOURMANDISES achieves revenue of 152 k€. Revenue is growing positively over 5 years (CAGR: +2.6%). Significant drop of -38% vs 2019. After deducting consumption (94 k€), gross margin stands at 59 k€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -20 k€ (-13.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

152 346 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

58 605 €

EBITDA (2020) ?
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

12 741 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 688 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-20 068 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.5%

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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 14490%. 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 85%. 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 11.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. 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.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14489.595%

Financial autonomy (2020) ?
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

84.997%

Cash flow / Revenue (2020) ?
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

8.64%

Repayment capacity (2020) ?
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

11.811

Asset age ratio (2020) ?
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

52.1%

Solvency indicators evolution
LOISIRS ET GOURMANDISES

Sector positioning

Debt ratio
14489.59 2020
2018
2019
2020
Q1: 0.0
Med: 23.9
Q3: 169.73
Watch +6 pts over 3 years

In 2020, the debt ratio of LOISIRS ET GOURMANDISES (14489.59) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
85.0% 2020
2018
2019
2020
Q1: 0.68%
Med: 25.05%
Q3: 58.09%
Excellent +18 pts over 3 years

In 2020, the financial autonomy of LOISIRS ET GOURMANDISES (85.0%) 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.

Repayment capacity
11.81 years 2020
2018
2019
2020
Q1: -0.35 years
Med: 0.0 years
Q3: 2.25 years
Average +17 pts over 3 years

In 2020, the repayment capacity of LOISIRS ET GOURMANDISES (11.81) 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 189.34. 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 3.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

189.336

Interest coverage (2020) ?
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

3.43

Liquidity indicators evolution
LOISIRS ET GOURMANDISES

Sector positioning

Liquidity ratio
189.34 2020
2018
2019
2020
Q1: 81.01
Med: 165.9
Q3: 348.17
Good

In 2020, the liquidity ratio of LOISIRS ET GOURMANDISES (189.34) 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
3.43x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.7x
Excellent +12 pts over 3 years

In 2020, the interest coverage of LOISIRS ET GOURMANDISES (3.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 38 days of revenue, i.e. 16 k€ to permanently finance. Over 2016-2020, WCR increased by +351%, requiring additional financing.

Operating WCR (2020) ?
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

15 961 €

Customer credit (2020) ?
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 (2020) ?
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

48 j

Inventory turnover (2020) ?
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

86 j

WCR in days of revenue (2020) ?
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

38 j

WCR and payment terms evolution
LOISIRS ET GOURMANDISES

Positioning of LOISIRS ET GOURMANDISES in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of LOISIRS ET GOURMANDISES is estimated at 81 817 € (range 42 505€ - 141 731€). With an EBITDA of 12 741€, 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.

Estimated enterprise value 2020
114 transactions
42k€ 81k€ 141k€
81 817 € Range: 42 505€ - 141 731€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 741 € × 5.1x
Estimation 64 970 €
37 605€ - 101 491€
Revenue Multiple 30%
152 346 € × 0.72x
Estimation 109 897 €
50 673€ - 208 800€
How is this estimate calculated?

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.

  • 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 (Autres activités récréatives et de loisirs)

Compare LOISIRS ET GOURMANDISES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about LOISIRS ET GOURMANDISES

What is the revenue of LOISIRS ET GOURMANDISES ?

The revenue of LOISIRS ET GOURMANDISES in 2020 is 152 k€.

Is LOISIRS ET GOURMANDISES profitable?

LOISIRS ET GOURMANDISES recorded a net loss in 2020.

Where is the headquarters of LOISIRS ET GOURMANDISES ?

The headquarters of LOISIRS ET GOURMANDISES is located in ORANGE (84100), in the department Vaucluse.

Where to find the tax return of LOISIRS ET GOURMANDISES ?

The tax return of LOISIRS ET GOURMANDISES 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 ET GOURMANDISES operate?

LOISIRS ET GOURMANDISES 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.