Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2018-11-22 (7 years)Status: ActiveBusiness sector: Enseignement de disciplines sportives et d'activités de loisirsLocation: LYON (69007), Rhone
LOU ACADEMY : revenue, balance sheet and financial ratios
LOU ACADEMY is a French company
founded 7 years ago,
specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs.
Based in LYON (69007),
this company of category ETI
shows in 2024 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LOU ACADEMY achieves revenue of 1.1 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +183.0%. Vs 2023, growth of +3510% (30 k€ -> 1.1 M€). After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -3.5% of revenue. Positive scissor effect: EBITDA margin improves by +605.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-0.1% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 082 932 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 082 932 €
EBITDA (2024)
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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
-37 840 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
11 875 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-1 558 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-3.5%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 3041%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
3040.828%
Financial autonomy (2024)
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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
1.1%
Cash flow / Revenue (2024)
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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
-4.735%
Repayment capacity (2024)
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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
-3.252
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2023
2024
Debt ratio
2118.28
31.45
29.963
3224.607
7693.14
6459.507
3040.828
Financial autonomy
3.602
7.222
4.828
1.72
0.927
1.036
1.1
Repayment capacity
-42.468
-0.065
0.441
-9.951
-8.558
-2.973
-3.252
Cash flow / Revenue
-2.071%
-9.432%
1.182%
-4.007%
-16.541%
-23.417%
-4.735%
Sector positioning
Debt ratio
3040.832024
2023
2023
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Watch
In 2024, the debt ratio of LOU ACADEMY (3040.83) 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
1.1%2024
2023
2023
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Average
In 2024, the financial autonomy of LOU ACADEMY (1.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
-3.25 years2024
2023
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.76 years
Excellent
In 2024, the repayment capacity of LOU ACADEMY (-3.25) 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 121.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
121.091
Interest coverage (2024)
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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
-26.702
Liquidity indicators evolution LOU ACADEMY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2023
2024
Liquidity ratio
497.392
110.27
105.753
233.062
320.531
308.525
121.091
Interest coverage
-8.871
-13.179
5.623
-1.567
-12.683
-1.642
-26.702
Sector positioning
Liquidity ratio
121.092024
2023
2023
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Average-30 pts over 3 years
In 2024, the liquidity ratio of LOU ACADEMY (121.09) 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
-26.7x2024
2023
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.83x
Watch
In 2024, the interest coverage of LOU ACADEMY (-26.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Overall, WCR represents 108 days of revenue, i.e. 325 k€ to permanently finance.
Operating WCR (2024)
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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
324 739 €
Customer credit (2024)
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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
86 j
Supplier credit (2024)
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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
129 j
Inventory turnover (2024)
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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)
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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
108 j
WCR and payment terms evolution LOU ACADEMY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
613 245 €
655 625 €
324 739 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
407
6201
86
Supplier payment term (days)
115
106
100
66
164
102
129
Positioning of LOU ACADEMY in its sector
Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions).
This range of 287 453€ to 1 202 029€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
287k€517k€1202k€
517 066 €Range: 287 453€ - 1 202 029€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)
Compare LOU ACADEMY with other companies in the same sector:
The headquarters of LOU ACADEMY is located in LYON (69007), in the department Rhone.
Where to find the tax return of LOU ACADEMY ?
The tax return of LOU ACADEMY 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 LOU ACADEMY operate?
LOU ACADEMY operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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