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

LS PASTRE - LOISIRS SPORTIFS PASTRE is a French company founded 11 years ago, specialized in the sector Gestion d'installations sportives. Based in MARSEILLE (13008), this company of category ETI shows in 2024 a revenue of 1.9 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 PASTRE - LOISIRS SPORTIFS PASTRE (SIREN 809336290)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 868 096 € 1 689 288 € N/C N/C N/C N/C N/C N/C 1 434 507 €
Net income -151 593 € -330 445 € -20 709 € 143 472 € -32 015 € -388 210 € -258 056 € -77 674 € -68 896 €
EBITDA -61 104 € -297 394 € N/C N/C N/C N/C N/C N/C -33 860 €
Net margin -8.1% -19.6% N/C N/C N/C N/C N/C N/C -4.8%

Revenue and income statement

In 2024, LS PASTRE - LOISIRS SPORTIFS PASTRE achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +3.4%). Vs 2023, growth of +11% (1.7 M€ -> 1.9 M€). After deducting consumption (460 k€), gross margin stands at 1.4 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -61 k€, representing -3.3% of revenue. Positive scissor effect: EBITDA margin improves by +14.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -152 k€ (-8.1% 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

1 868 096 €

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

1 407 845 €

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

-61 104 €

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

-126 514 €

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

-151 593 €

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

-3.0%

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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 -64%. 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 -135%. 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

-64.031%

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

-135.445%

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

-4.434%

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

-9.003

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

32.1%

Solvency indicators evolution
LS PASTRE - LOISIRS SPORTIFS PASTRE

Sector positioning

Debt ratio
-64.03 2024
2022
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Excellent

In 2024, the debt ratio of LS PASTRE - LOISIRS SPORT... (-64.03) 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
-135.44% 2024
2022
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Average

In 2024, the financial autonomy of LS PASTRE - LOISIRS SPORT... (-135.4%) 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
-9.0 years 2024
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Excellent

In 2024, the repayment capacity of LS PASTRE - LOISIRS SPORT... (-9.00) 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 88.94. 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

88.938

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

-39.402

Liquidity indicators evolution
LS PASTRE - LOISIRS SPORTIFS PASTRE

Sector positioning

Liquidity ratio
88.94 2024
2022
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Average -16 pts over 3 years

In 2024, the liquidity ratio of LS PASTRE - LOISIRS SPORT... (88.94) 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
-39.4x 2024
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Average -25 pts over 2 years

In 2024, the interest coverage of LS PASTRE - LOISIRS SPORT... (-39.4x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-42 days): operations structurally generate cash. Notable WCR improvement over the period (-172%), 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

-216 101 €

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

64 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

124 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

3 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

-42 j

WCR and payment terms evolution
LS PASTRE - LOISIRS SPORTIFS PASTRE

Positioning of LS PASTRE - LOISIRS SPORTIFS PASTRE 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 PASTRE - LOISIRS SPORTIFS PASTRE is estimated at 1 067 443 € (range 336 811€ - 1 721 150€). 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
336k€ 1067k€ 1721k€
1 067 443 € Range: 336 811€ - 1 721 150€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 868 096 € × 0.57x = 1 067 444 €
Range: 336 812€ - 1 721 150€

Only this financial indicator is available for this company.

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 PASTRE - LOISIRS SPORTIFS PASTRE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about LS PASTRE - LOISIRS SPORTIFS PASTRE

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

The revenue of LS PASTRE - LOISIRS SPORTIFS PASTRE in 2024 is 1.9 M€.

Is LS PASTRE - LOISIRS SPORTIFS PASTRE profitable?

LS PASTRE - LOISIRS SPORTIFS PASTRE recorded a net loss in 2024.

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

The headquarters of LS PASTRE - LOISIRS SPORTIFS PASTRE is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

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

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

LS PASTRE - LOISIRS SPORTIFS PASTRE 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.