LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY : revenue, balance sheet and financial ratios

LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY is a French company founded 25 years ago, specialized in the sector Activités de clubs de sports. Based in LYON (69007), this company of category ETI shows in 2024 a revenue of 37.5 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 - LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY (SIREN 432723559)
Indicator 2024 2023 2023 2022 2021 2020 2016
Revenue 37 518 516 € 17 326 086 € 39 267 469 € 36 339 608 € 14 859 807 € 26 511 486 € 14 685 615 €
Net income -5 923 495 € -1 956 350 € -1 282 478 € 1 613 157 € -3 523 393 € -896 030 € -3 678 091 €
EBITDA -4 130 920 € -1 534 016 € -626 341 € 1 269 845 € -4 158 010 € -1 665 995 € -3 543 296 €
Net margin -15.8% -11.3% -3.3% 4.4% -23.7% -3.4% -25.0%

Revenue and income statement

In 2024, LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY achieves revenue of 37.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.4%. Vs 2023, growth of +117% (17.3 M€ -> 37.5 M€). After deducting consumption (637 k€), gross margin stands at 36.9 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 -4.1 M€, representing -11.0% of revenue. Warning negative scissor effect: despite revenue change (+117%), EBITDA varies by -169%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5.9 M€ (-15.8% 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

37 518 516 €

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

36 881 798 €

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

-4 130 920 €

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

-8 345 049 €

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

-5 923 495 €

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

-10.9%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

43.882%

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

54.93%

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

-15.4%

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

-3.492

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

80.2%

Solvency indicators evolution
LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY

Sector positioning

Debt ratio
43.88 2024
2023
2023
2024
Q1: 0.0
Med: 34.22
Q3: 146.62
Average +9 pts over 3 years

In 2024, the debt ratio of LYON OLYMPIQUE UNIVERSITA... (43.88) 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
54.93% 2024
2023
2023
2024
Q1: 0.0%
Med: 19.1%
Q3: 35.78%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of LYON OLYMPIQUE UNIVERSITA... (54.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-3.49 years 2024
2023
2023
2024
Q1: -1.02 years
Med: 0.0 years
Q3: 1.37 years
Excellent

In 2024, the repayment capacity of LYON OLYMPIQUE UNIVERSITA... (-3.49) 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 162.93. 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

162.93

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

-11.239

Liquidity indicators evolution
LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY

Sector positioning

Liquidity ratio
162.93 2024
2023
2023
2024
Q1: 81.54
Med: 131.18
Q3: 208.3
Good +8 pts over 3 years

In 2024, the liquidity ratio of LYON OLYMPIQUE UNIVERSITA... (162.93) 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
-11.24x 2024
2023
2023
2024
Q1: -1.38x
Med: 0.0x
Q3: 3.98x
Watch

In 2024, the interest coverage of LYON OLYMPIQUE UNIVERSITA... (-11.2x) 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: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. The company must finance 19 days of gap between collections and payments. Overall, WCR represents 158 days of revenue, i.e. 16.4 M€ to permanently finance. Over 2016-2024, WCR increased by +1264%, 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

16 439 863 €

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

119 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

100 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

158 j

WCR and payment terms evolution
LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY

Positioning of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY is estimated at 23 252 080 € (range 11 636 067€ - 37 428 888€). The price/revenue ratio is 0.62x (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.

Estimated enterprise value 2024
161 transactions
11636k€ 23252k€ 37428k€
23 252 080 € Range: 11 636 067€ - 37 428 888€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
37 518 516 € × 0.62x = 23 252 081 €
Range: 11 636 068€ - 37 428 888€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Activités de clubs de sports)

Compare LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY

What is the revenue of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY ?

The revenue of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY in 2024 is 37.5 M€.

Is LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY profitable?

LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY recorded a net loss in 2024.

Where is the headquarters of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY ?

The headquarters of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY is located in LYON (69007), in the department Rhone.

Where to find the tax return of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY ?

The tax return of LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY 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 LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY operate?

LYON OLYMPIQUE UNIVERSITAIRE - LOU RUGBY operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.