LOISIRS TOURISME INVESTISSEMENT : revenue, balance sheet and financial ratios

LOISIRS TOURISME INVESTISSEMENT is a French company founded 5 years ago, specialized in the sector Activités des sièges sociaux. Based in VENDRES (34350), this company of category PME shows in 2024 a revenue of 111 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 TOURISME INVESTISSEMENT (SIREN 898360888)
Indicator 2024 2023 2022 2021
Revenue 110 508 € 52 182 € 2 144 € N/C
Net income 22 958 € -94 179 € -280 134 € 28 572 €
EBITDA -2 532 € -107 390 € -92 429 € -202 375 €
Net margin 20.8% -180.5% -13066.0% N/C

Revenue and income statement

In 2024, LOISIRS TOURISME INVESTISSEMENT achieves revenue of 111 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +617.9%. Vs 2023, growth of +112% (52 k€ -> 111 k€). After deducting consumption (0 €), gross margin stands at 111 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -2.3% of revenue. Positive scissor effect: EBITDA margin improves by +203.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 20.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

110 508 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

110 508 €

EBITDA (2024) ?
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

-2 532 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 110 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 958 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.3%

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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 8%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

7.624%

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

87.704%

Cash flow / Revenue (2024) ?
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

-2.04%

Repayment capacity (2024) ?
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

-292.526

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

12.1%

Solvency indicators evolution
LOISIRS TOURISME INVESTISSEMENT

Sector positioning

Debt ratio
7.62 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Good +13 pts over 3 years

In 2024, the debt ratio of LOISIRS TOURISME INVESTIS... (7.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
87.7% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Excellent

In 2024, the financial autonomy of LOISIRS TOURISME INVESTIS... (87.7%) 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
-292.53 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Excellent

In 2024, the repayment capacity of LOISIRS TOURISME INVESTIS... (-292.53) 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 402.80. 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

402.8

Interest coverage (2024) ?
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

-437.085

Liquidity indicators evolution
LOISIRS TOURISME INVESTISSEMENT

Sector positioning

Liquidity ratio
402.8 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Average -29 pts over 3 years

In 2024, the liquidity ratio of LOISIRS TOURISME INVESTIS... (402.80) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-437.08x 2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Average

In 2024, the interest coverage of LOISIRS TOURISME INVESTIS... (-437.1x) 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: 413 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 405 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-1271 days): operations structurally generate cash.

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

-390 183 €

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

413 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

8 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 in days of revenue (2024) ?
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

-1271 j

WCR and payment terms evolution
LOISIRS TOURISME INVESTISSEMENT

Positioning of LOISIRS TOURISME INVESTISSEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of LOISIRS TOURISME INVESTISSEMENT is estimated at 112 351 € (range 41 913€ - 285 674€). The price/revenue ratio is 0.38x (conservative valuation). 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 2024
103 transactions
41k€ 112k€ 285k€
112 351 € Range: 41 913€ - 285 674€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
110 508 € × 0.38x
Estimation 41 730 €
19 890€ - 84 280€
Net Income Multiple 20%
22 958 € × 9.5x
Estimation 218 283 €
74 950€ - 587 767€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare LOISIRS TOURISME INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about LOISIRS TOURISME INVESTISSEMENT

What is the revenue of LOISIRS TOURISME INVESTISSEMENT ?

The revenue of LOISIRS TOURISME INVESTISSEMENT in 2024 is 111 k€.

Is LOISIRS TOURISME INVESTISSEMENT profitable?

Yes, LOISIRS TOURISME INVESTISSEMENT generated a net profit of 23 k€ in 2024.

Where is the headquarters of LOISIRS TOURISME INVESTISSEMENT ?

The headquarters of LOISIRS TOURISME INVESTISSEMENT is located in VENDRES (34350), in the department Herault.

Where to find the tax return of LOISIRS TOURISME INVESTISSEMENT ?

The tax return of LOISIRS TOURISME INVESTISSEMENT 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 TOURISME INVESTISSEMENT operate?

LOISIRS TOURISME INVESTISSEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.