LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN : revenue, balance sheet and financial ratios

LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN is a French company founded 10 years ago, specialized in the sector Gestion d'installations sportives. Based in LE LAMENTIN (97232), this company of category ETI shows in 2023 a revenue of 703 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 - LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN (SIREN 813300746)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 703 354 € N/C N/C N/C N/C N/C N/C 698 224 €
Net income 106 540 € -89 893 € 171 196 € 53 021 € 56 274 € 150 986 € 62 064 € -162 785 €
EBITDA 140 428 € N/C N/C N/C N/C N/C N/C -63 373 €
Net margin 15.1% N/C N/C N/C N/C N/C N/C -23.3%

Revenue and income statement

In 2023, LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN achieves revenue of 703 k€. Revenue is growing positively over 8 years (CAGR: +0.1%). After deducting consumption (10 k€), gross margin stands at 694 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 140 k€, representing 20.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 107 k€, i.e. 15.1% 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

703 354 €

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

693 635 €

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

140 428 €

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

116 580 €

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

106 540 €

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

5.9%

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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 2%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 106.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1.595%

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

26.694%

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

106.59%

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

0.002

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

18.0%

Solvency indicators evolution
LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN

Sector positioning

Debt ratio
1.59 2023
2021
2022
2023
Q1: -35.71
Med: 4.12
Q3: 91.16
Good -27 pts over 3 years

In 2023, the debt ratio of LS LAMENTIN - LOISIRS SPO... (1.59) 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
26.69% 2023
2021
2022
2023
Q1: -11.22%
Med: 12.39%
Q3: 44.73%
Good +12 pts over 3 years

In 2023, the financial autonomy of LS LAMENTIN - LOISIRS SPO... (26.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2023
2023
Q1: -0.39 years
Med: 0.0 years
Q3: 2.26 years
Good

In 2023, the repayment capacity of LS LAMENTIN - LOISIRS SPO... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 182.32. 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

182.316

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
LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN

Sector positioning

Liquidity ratio
182.32 2023
2021
2022
2023
Q1: 76.26
Med: 131.24
Q3: 260.05
Good -9 pts over 3 years

In 2023, the liquidity ratio of LS LAMENTIN - LOISIRS SPO... (182.32) 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
2023
Q1: -0.69x
Med: 0.0x
Q3: 5.3x
Good

In 2023, the interest coverage of LS LAMENTIN - LOISIRS SPO... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 291 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. The gap of 135 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 303 days of revenue, i.e. 592 k€ to permanently finance. Over 2016-2023, WCR increased by +292%, 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

592 175 €

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

291 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

156 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

2 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

303 j

WCR and payment terms evolution
LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN

Positioning of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN is estimated at 517 013 € (range 241 957€ - 842 378€). With an EBITDA of 140 428€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
73 tx
241k€ 517k€ 842k€
517 013 € Range: 241 957€ - 842 378€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
140 428 € × 4.0x
Estimation 566 528 €
322 537€ - 904 731€
Revenue Multiple 30%
703 354 € × 0.57x
Estimation 401 902 €
126 813€ - 648 028€
Net Income Multiple 20%
106 540 € × 5.3x
Estimation 565 896 €
213 225€ - 978 024€
How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN

What is the revenue of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN ?

The revenue of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN in 2023 is 703 k€.

Is LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN profitable?

Yes, LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN generated a net profit of 107 k€ in 2023.

Where is the headquarters of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN ?

The headquarters of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN ?

The tax return of LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN 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 LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN operate?

LS LAMENTIN - LOISIRS SPORTIFS LAMENTIN operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.