LOISIRS PISCINES LOIRE-ATLANTIQUE : revenue, balance sheet and financial ratios

LOISIRS PISCINES LOIRE-ATLANTIQUE is a French company founded 12 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in LA ROCHELLE (17000), this company of category PME shows in 2023 a revenue of 3.2 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 - LOISIRS PISCINES LOIRE-ATLANTIQUE (SIREN 798001160)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 3 187 612 € 3 749 567 € 3 904 658 € 3 002 076 € 2 418 739 € 1 897 575 € 1 562 463 €
Net income 194 236 € 454 632 € 572 725 € 425 848 € 275 810 € 203 485 € 136 465 €
EBITDA 348 930 € 729 723 € 901 706 € 664 778 € 468 435 € 273 984 € 236 025 €
Net margin 6.1% 12.1% 14.7% 14.2% 11.4% 10.7% 8.7%

Revenue and income statement

In 2023, LOISIRS PISCINES LOIRE-ATLANTIQUE achieves revenue of 3.2 M€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Significant drop of -15% vs 2022. After deducting consumption (2.0 M€), gross margin stands at 1.2 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 349 k€, representing 10.9% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -52%, reducing margin by 8.5 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 194 k€, i.e. 6.1% 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

3 187 612 €

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

1 184 528 €

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

348 930 €

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

241 774 €

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

194 236 €

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

10.9%

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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 0%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 7.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

74.849%

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

7.289%

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

0.0

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

40.4%

Solvency indicators evolution
LOISIRS PISCINES LOIRE-ATLANTIQUE

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 12.05
Med: 38.78
Q3: 91.02
Excellent -7 pts over 3 years

In 2023, the debt ratio of LOISIRS PISCINES LOIRE-AT... (0.00) 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.

Financial autonomy
74.85% 2023
2021
2022
2023
Q1: 28.46%
Med: 47.41%
Q3: 62.06%
Excellent +6 pts over 3 years

In 2023, the financial autonomy of LOISIRS PISCINES LOIRE-AT... (74.8%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.12 years
Med: 1.53 years
Q3: 4.29 years
Excellent

In 2023, the repayment capacity of LOISIRS PISCINES LOIRE-AT... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 373.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

373.81

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

0.0

Liquidity indicators evolution
LOISIRS PISCINES LOIRE-ATLANTIQUE

Sector positioning

Liquidity ratio
373.81 2023
2021
2022
2023
Q1: 187.15
Med: 273.77
Q3: 394.4
Good

In 2023, the liquidity ratio of LOISIRS PISCINES LOIRE-AT... (373.81) 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
0.0x 2023
2021
2022
2023
Q1: 0.14x
Med: 2.84x
Q3: 9.35x
Average

In 2023, the interest coverage of LOISIRS PISCINES LOIRE-AT... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 114 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2017-2023, WCR increased by +400%, 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

1 013 597 €

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

6 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

33 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

88 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

114 j

WCR and payment terms evolution
LOISIRS PISCINES LOIRE-ATLANTIQUE

Positioning of LOISIRS PISCINES LOIRE-ATLANTIQUE in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 251 801€ to 579 889€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
251k€ 425k€ 579k€
425 986 € Range: 251 801€ - 579 889€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare LOISIRS PISCINES LOIRE-ATLANTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about LOISIRS PISCINES LOIRE-ATLANTIQUE

What is the revenue of LOISIRS PISCINES LOIRE-ATLANTIQUE ?

The revenue of LOISIRS PISCINES LOIRE-ATLANTIQUE in 2023 is 3.2 M€.

Is LOISIRS PISCINES LOIRE-ATLANTIQUE profitable?

Yes, LOISIRS PISCINES LOIRE-ATLANTIQUE generated a net profit of 194 k€ in 2023.

Where is the headquarters of LOISIRS PISCINES LOIRE-ATLANTIQUE ?

The headquarters of LOISIRS PISCINES LOIRE-ATLANTIQUE is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of LOISIRS PISCINES LOIRE-ATLANTIQUE ?

The tax return of LOISIRS PISCINES LOIRE-ATLANTIQUE 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 PISCINES LOIRE-ATLANTIQUE operate?

LOISIRS PISCINES LOIRE-ATLANTIQUE operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.