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LS SCORFF LOISIRS SPORTIFS SCORFF : revenue, balance sheet and financial ratios

LS SCORFF LOISIRS SPORTIFS SCORFF is a French company founded 9 years ago, specialized in the sector Gestion d'installations sportives. Based in ARCUEIL (94110), this company of category ETI shows in 2023 a revenue of 475 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 SCORFF LOISIRS SPORTIFS SCORFF (SIREN 825235278)
Indicator 2023
Revenue 475 100 €
Net income 55 894 €
EBITDA 119 046 €
Net margin 11.8%

Revenue and income statement

In 2023, LS SCORFF LOISIRS SPORTIFS SCORFF achieves revenue of 475 k€. After deducting consumption (37 k€), gross margin stands at 438 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 25.1% 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 56 k€, i.e. 11.8% 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

475 100 €

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

438 486 €

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

119 046 €

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

74 750 €

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

55 894 €

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

14.4%

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Chart evolution

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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 15%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

15.207%

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

28.652%

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

6.994%

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

0.323

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

6.4%

Solvency indicators evolution
LS SCORFF LOISIRS SPORTIFS SCORFF

Sector positioning

Debt ratio
15.21 2023
2023
Q1: -35.71
Med: 4.12
Q3: 91.16
Average

In 2023, the debt ratio of LS SCORFF LOISIRS SPORTIF... (15.21) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
28.65% 2023
2023
Q1: -11.22%
Med: 12.39%
Q3: 44.73%
Good

In 2023, the financial autonomy of LS SCORFF LOISIRS SPORTIF... (28.6%) 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
0.32 years 2023
2023
Q1: -0.39 years
Med: 0.0 years
Q3: 2.26 years
Average

In 2023, the repayment capacity of LS SCORFF LOISIRS SPORTIF... (0.32) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 187.63. 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

187.634

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 SCORFF LOISIRS SPORTIFS SCORFF

Sector positioning

Liquidity ratio
187.63 2023
2023
Q1: 76.26
Med: 131.24
Q3: 260.05
Good

In 2023, the liquidity ratio of LS SCORFF LOISIRS SPORTIF... (187.63) 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 SCORFF LOISIRS SPORTIF... (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: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 204 days of revenue, i.e. 269 k€ to permanently finance.

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

268 712 €

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

101 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

89 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

4 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

204 j

WCR and payment terms evolution
LS SCORFF LOISIRS SPORTIFS SCORFF

Positioning of LS SCORFF LOISIRS SPORTIFS SCORFF 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 SCORFF LOISIRS SPORTIFS SCORFF is estimated at 380 953 € (range 184 783€ - 617 425€). With an EBITDA of 119 046€, 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
184k€ 380k€ 617k€
380 953 € Range: 184 783€ - 617 425€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
119 046 € × 4.0x
Estimation 480 267 €
273 427€ - 766 974€
Revenue Multiple 30%
475 100 € × 0.57x
Estimation 271 476 €
85 659€ - 437 728€
Net Income Multiple 20%
55 894 € × 5.3x
Estimation 296 886 €
111 864€ - 513 100€
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 SCORFF LOISIRS SPORTIFS SCORFF with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about LS SCORFF LOISIRS SPORTIFS SCORFF

What is the revenue of LS SCORFF LOISIRS SPORTIFS SCORFF ?

The revenue of LS SCORFF LOISIRS SPORTIFS SCORFF in 2023 is 475 k€.

Is LS SCORFF LOISIRS SPORTIFS SCORFF profitable?

Yes, LS SCORFF LOISIRS SPORTIFS SCORFF generated a net profit of 56 k€ in 2023.

Where is the headquarters of LS SCORFF LOISIRS SPORTIFS SCORFF ?

The headquarters of LS SCORFF LOISIRS SPORTIFS SCORFF is located in ARCUEIL (94110), in the department Val-de-Marne.

Where to find the tax return of LS SCORFF LOISIRS SPORTIFS SCORFF ?

The tax return of LS SCORFF LOISIRS SPORTIFS SCORFF 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 SCORFF LOISIRS SPORTIFS SCORFF operate?

LS SCORFF LOISIRS SPORTIFS SCORFF 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.