LORRAINE LOISIRS AVENTURES : revenue, balance sheet and financial ratios

LORRAINE LOISIRS AVENTURES is a French company founded 21 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in BAINVILLE-SUR-MADON (54550), this company of category PME shows in 2024 a revenue of 1.7 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 - LORRAINE LOISIRS AVENTURES (SIREN 479703449)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 1 652 019 € 1 354 647 € 756 064 € 504 191 € 929 621 € 715 257 € 511 259 € 505 166 €
Net income -986 100 € -577 155 € -595 783 € -751 948 € 5 723 € -288 543 € 1 180 € 23 225 €
EBITDA -671 975 € -317 222 € -351 059 € -470 807 € -296 305 € -141 181 € 8 907 € 50 500 €
Net margin -59.7% -42.6% -78.8% -149.1% 0.6% -40.3% 0.2% 4.6%

Revenue and income statement

In 2024, LORRAINE LOISIRS AVENTURES achieves revenue of 1.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.0%. Vs 2022, growth of +22% (1.4 M€ -> 1.7 M€). After deducting consumption (284 k€), gross margin stands at 1.4 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -672 k€, representing -40.7% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -112%, reducing margin by 17.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -986 k€ (-59.7% of revenue), which will impact equity.

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

1 652 019 €

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

1 368 427 €

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

-671 975 €

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

-959 221 €

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

-986 100 €

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

-40.3%

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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 -234%. 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 -61%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-234.341%

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

-61.483%

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

-42.121%

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

-8.793

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

75.2%

Solvency indicators evolution
LORRAINE LOISIRS AVENTURES

Sector positioning

Debt ratio
-234.34 2024
2021
2022
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Excellent

In 2024, the debt ratio of LORRAINE LOISIRS AVENTURES (-234.34) 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
-61.48% 2024
2021
2022
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Watch

In 2024, the financial autonomy of LORRAINE LOISIRS AVENTURES (-61.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-8.79 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Excellent

In 2024, the repayment capacity of LORRAINE LOISIRS AVENTURES (-8.79) 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 29.54. 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

29.541

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

-4.335

Liquidity indicators evolution
LORRAINE LOISIRS AVENTURES

Sector positioning

Liquidity ratio
29.54 2024
2021
2022
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Watch -15 pts over 3 years

In 2024, the liquidity ratio of LORRAINE LOISIRS AVENTURES (29.54) 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.

Interest coverage
-4.33x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.13x
Average

In 2024, the interest coverage of LORRAINE LOISIRS AVENTURES (-4.3x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-32 days): operations structurally generate cash. Notable WCR improvement over the period (-401%), freeing up 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

-145 279 €

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

12 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

104 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

4 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

-32 j

WCR and payment terms evolution
LORRAINE LOISIRS AVENTURES

Positioning of LORRAINE LOISIRS AVENTURES 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 LORRAINE LOISIRS AVENTURES is estimated at 1 191 711 € (range 549 492€ - 2 264 193€). 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 2024
114 transactions
549k€ 1191k€ 2264k€
1 191 711 € Range: 549 492€ - 2 264 193€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 652 019 € × 0.72x = 1 191 712 €
Range: 549 493€ - 2 264 193€

Only this financial indicator is available for this company.

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 LORRAINE LOISIRS AVENTURES with other companies in the same sector:

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

Frequently asked questions about LORRAINE LOISIRS AVENTURES

What is the revenue of LORRAINE LOISIRS AVENTURES ?

The revenue of LORRAINE LOISIRS AVENTURES in 2024 is 1.7 M€.

Is LORRAINE LOISIRS AVENTURES profitable?

LORRAINE LOISIRS AVENTURES recorded a net loss in 2024.

Where is the headquarters of LORRAINE LOISIRS AVENTURES ?

The headquarters of LORRAINE LOISIRS AVENTURES is located in BAINVILLE-SUR-MADON (54550), in the department Meurthe-et-Moselle.

Where to find the tax return of LORRAINE LOISIRS AVENTURES ?

The tax return of LORRAINE LOISIRS AVENTURES 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 LORRAINE LOISIRS AVENTURES operate?

LORRAINE LOISIRS AVENTURES 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.