MILLAU LOISIRS SPORTIFS : revenue, balance sheet and financial ratios

MILLAU LOISIRS SPORTIFS is a French company founded 28 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in MILLAU (12100), this company of category PME shows in 2025 a revenue of 214 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 - MILLAU LOISIRS SPORTIFS (SIREN 414561092)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue 213 575 € 252 985 € 247 744 € 180 663 € 196 220 € 171 418 € 196 256 € 189 944 €
Net income -9 846 € -13 696 € 7 760 € 46 549 € -2 903 € -30 906 € -908 € 8 604 €
EBITDA -5 532 € -8 633 € 10 160 € 37 183 € 3 024 € -19 270 € 6 540 € 12 246 €
Net margin -4.6% -5.4% 3.1% 25.8% -1.5% -18.0% -0.5% 4.5%

Revenue and income statement

In 2025, MILLAU LOISIRS SPORTIFS achieves revenue of 214 k€. Revenue is growing positively over 8 years (CAGR: +1.5%). Significant drop of -16% vs 2024. After deducting consumption (99 k€), gross margin stands at 114 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -2.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-4.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

213 575 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

114 234 €

EBITDA (2025) ?
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

-5 532 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 897 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 846 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.6%

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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 0%. 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 ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.298%

Financial autonomy (2025) ?
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

0.206%

Cash flow / Revenue (2025) ?
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

-2.697%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

14.0%

Solvency indicators evolution
MILLAU LOISIRS SPORTIFS

Sector positioning

Debt ratio
0.3 2025
2022
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent

In 2025, the debt ratio of MILLAU LOISIRS SPORTIFS (0.30) 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% 2025
2022
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Watch

In 2025, the financial autonomy of MILLAU LOISIRS SPORTIFS (0.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Excellent

In 2025, the repayment capacity of MILLAU LOISIRS SPORTIFS (0.00) 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 314.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

314.886

Interest coverage (2025) ?
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
MILLAU LOISIRS SPORTIFS

Sector positioning

Liquidity ratio
314.89 2025
2022
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good -14 pts over 3 years

In 2025, the liquidity ratio of MILLAU LOISIRS SPORTIFS (314.89) 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 2025
2022
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Average

In 2025, the interest coverage of MILLAU LOISIRS SPORTIFS (0.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 41 days of revenue, i.e. 24 k€ to permanently finance. Notable WCR improvement over the period (-59%), freeing up cash.

Operating WCR (2025) ?
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

24 132 €

Customer credit (2025) ?
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

3 j

Supplier credit (2025) ?
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

36 j

Inventory turnover (2025) ?
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

117 j

WCR in days of revenue (2025) ?
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

41 j

WCR and payment terms evolution
MILLAU LOISIRS SPORTIFS

Positioning of MILLAU LOISIRS SPORTIFS in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of MILLAU LOISIRS SPORTIFS is estimated at 60 397 € (range 34 405€ - 104 670€). The price/revenue ratio is 0.28x (conservative valuation). 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 2025
239 transactions
34k€ 60k€ 104k€
60 397 € Range: 34 405€ - 104 670€
NAF 5 all-time

Valuation method used

Revenue Multiple
213 575 € × 0.28x = 60 397 €
Range: 34 406€ - 104 670€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare MILLAU LOISIRS SPORTIFS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about MILLAU LOISIRS SPORTIFS

What is the revenue of MILLAU LOISIRS SPORTIFS ?

The revenue of MILLAU LOISIRS SPORTIFS in 2025 is 214 k€.

Is MILLAU LOISIRS SPORTIFS profitable?

MILLAU LOISIRS SPORTIFS recorded a net loss in 2025.

Where is the headquarters of MILLAU LOISIRS SPORTIFS ?

The headquarters of MILLAU LOISIRS SPORTIFS is located in MILLAU (12100), in the department Aveyron.

Where to find the tax return of MILLAU LOISIRS SPORTIFS ?

The tax return of MILLAU LOISIRS SPORTIFS 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 MILLAU LOISIRS SPORTIFS operate?

MILLAU LOISIRS SPORTIFS operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.