LOISIRS S/MESURE : revenue, balance sheet and financial ratios

LOISIRS S/MESURE is a French company founded 14 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in PARIS (75016), this company of category PME shows in 2017 a revenue of 133 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

Financial history - LOISIRS S/MESURE (SIREN 534425418)
Indicator 2020 2019 2018 2017 2016 2014
Revenue N/C N/C N/C 132 823 € 117 585 € 92 561 €
Net income 0 € 0 € 0 € 13 170 € -3 758 € -10 580 €
EBITDA N/C N/C N/C 13 812 € 213 € -8 191 €
Net margin N/C N/C N/C 9.9% -3.2% -11.4%

Revenue and income statement

In 2020, LOISIRS S/MESURE records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

117.635%

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

8.764%

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

30.1%

Solvency indicators evolution
LOISIRS S/MESURE

Sector positioning

Debt ratio
117.64 2020
2018
2019
2020
Q1: 0.0
Med: 4.83
Q3: 61.92
Average +6 pts over 3 years

In 2020, the debt ratio of LOISIRS S/MESURE (117.64) 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
8.76% 2020
2018
2019
2020
Q1: 3.52%
Med: 32.48%
Q3: 63.93%
Average

In 2020, the financial autonomy of LOISIRS S/MESURE (8.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 117.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

117.904

Liquidity indicators evolution
LOISIRS S/MESURE

Sector positioning

Liquidity ratio
117.9 2020
2018
2019
2020
Q1: 141.63
Med: 259.53
Q3: 518.06
Watch

In 2020, the liquidity ratio of LOISIRS S/MESURE (117.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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 (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

0 €

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

0 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

0 j

WCR and payment terms evolution
LOISIRS S/MESURE

Positioning of LOISIRS S/MESURE in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Similar companies (Activités spécialisées, scientifiques et techniques diverses)

Compare LOISIRS S/MESURE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about LOISIRS S/MESURE

What is the revenue of LOISIRS S/MESURE ?

The revenue of LOISIRS S/MESURE in 2017 is 133 k€.

Is LOISIRS S/MESURE profitable?

Yes, LOISIRS S/MESURE generated a net profit of 13 k€ in 2017.

Where is the headquarters of LOISIRS S/MESURE ?

The headquarters of LOISIRS S/MESURE is located in PARIS (75016), in the department Paris.

Where to find the tax return of LOISIRS S/MESURE ?

The tax return of LOISIRS S/MESURE 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 S/MESURE operate?

LOISIRS S/MESURE operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.