LS LE POLE LOISIRS SPORTIFS LE POLE : revenue, balance sheet and financial ratios

LS LE POLE LOISIRS SPORTIFS LE POLE is a French company founded 12 years ago, specialized in the sector Gestion d'installations sportives. Based in CERGY (95000), this company of category ETI shows in 2024 a revenue of 2.0 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 - LS LE POLE LOISIRS SPORTIFS LE POLE (SIREN 799855788)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 021 002 € 1 922 650 € N/C N/C N/C N/C N/C N/C 96 995 €
Net income -108 014 € 97 148 € 15 457 € 444 463 € 17 590 € -248 973 € -20 700 € -196 840 € -12 525 €
EBITDA 128 738 € 151 518 € N/C N/C N/C N/C N/C N/C -10 627 €
Net margin -5.3% 5.1% N/C N/C N/C N/C N/C N/C -12.9%

Revenue and income statement

In 2024, LS LE POLE LOISIRS SPORTIFS LE POLE achieves revenue of 2.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +46.2%. Vs 2023: +5%. After deducting consumption (38 k€), gross margin stands at 2.0 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 129 k€, representing 6.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -108 k€ (-5.3% 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

2 021 002 €

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

1 982 816 €

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

128 738 €

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

-67 433 €

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

-108 014 €

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

4.4%

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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 -15065%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

-15065.499%

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

-0.208%

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

5.693%

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

6.861

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

34.0%

Solvency indicators evolution
LS LE POLE LOISIRS SPORTIFS LE POLE

Sector positioning

Debt ratio
-15065.5 2024
2022
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Excellent -63 pts over 3 years

In 2024, the debt ratio of LS LE POLE LOISIRS SPORTI... (-15065.50) 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
-0.21% 2024
2022
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Average

In 2024, the financial autonomy of LS LE POLE LOISIRS SPORTI... (-0.2%) 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
6.86 years 2024
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Watch

In 2024, the repayment capacity of LS LE POLE LOISIRS SPORTI... (6.86) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 129.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 29.9x. Operating income very largely covers interest expenses: high safety margin.

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

129.473

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

29.923

Liquidity indicators evolution
LS LE POLE LOISIRS SPORTIFS LE POLE

Sector positioning

Liquidity ratio
129.47 2024
2022
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Good +9 pts over 3 years

In 2024, the liquidity ratio of LS LE POLE LOISIRS SPORTI... (129.47) 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
29.92x 2024
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Excellent

In 2024, the interest coverage of LS LE POLE LOISIRS SPORTI... (29.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 403 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 267 days. The gap of 136 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 403 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2016-2024, WCR increased by +477%, requiring additional financing.

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

2 260 329 €

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

403 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

267 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

403 j

WCR and payment terms evolution
LS LE POLE LOISIRS SPORTIFS LE POLE

Positioning of LS LE POLE LOISIRS SPORTIFS LE POLE 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 LE POLE LOISIRS SPORTIFS LE POLE is estimated at 757 660 € (range 321 447€ - 1 216 645€). With an EBITDA of 128 738€, 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 2024
73 tx
321k€ 757k€ 1216k€
757 660 € Range: 321 447€ - 1 216 645€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
128 738 € × 4.0x
Estimation 519 367 €
295 687€ - 829 416€
Revenue Multiple 30%
2 021 002 € × 0.57x
Estimation 1 154 815 €
364 380€ - 1 862 029€
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 LE POLE LOISIRS SPORTIFS LE POLE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about LS LE POLE LOISIRS SPORTIFS LE POLE

What is the revenue of LS LE POLE LOISIRS SPORTIFS LE POLE ?

The revenue of LS LE POLE LOISIRS SPORTIFS LE POLE in 2024 is 2.0 M€.

Is LS LE POLE LOISIRS SPORTIFS LE POLE profitable?

LS LE POLE LOISIRS SPORTIFS LE POLE recorded a net loss in 2024.

Where is the headquarters of LS LE POLE LOISIRS SPORTIFS LE POLE ?

The headquarters of LS LE POLE LOISIRS SPORTIFS LE POLE is located in CERGY (95000), in the department Val-d'Oise.

Where to find the tax return of LS LE POLE LOISIRS SPORTIFS LE POLE ?

The tax return of LS LE POLE LOISIRS SPORTIFS LE POLE 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 LE POLE LOISIRS SPORTIFS LE POLE operate?

LS LE POLE LOISIRS SPORTIFS LE POLE 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.