MONDEVILLE LOISIRS DIFFUSION : revenue, balance sheet and financial ratios

MONDEVILLE LOISIRS DIFFUSION is a French company founded 14 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in MONDEVILLE (14120), this company of category ETI shows in 2024 a revenue of 14.6 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 - MONDEVILLE LOISIRS DIFFUSION (SIREN 531381572)
Indicator 2024 2024 2022 2021 2020 2019 2018 2017
Revenue 14 636 585 € 13 179 912 € 12 947 879 € 11 267 534 € 12 723 893 € 11 310 770 € 10 764 258 € 10 151 001 €
Net income 1 565 501 € 1 487 185 € 1 558 163 € 993 404 € 777 526 € 800 878 € 678 271 € 552 678 €
EBITDA 2 159 216 € 1 911 373 € 2 056 755 € 1 417 362 € 1 045 483 € 1 279 202 € 927 552 € 796 210 €
Net margin 10.7% 11.3% 12.0% 8.8% 6.1% 7.1% 6.3% 5.4%

Revenue and income statement

In 2024, MONDEVILLE LOISIRS DIFFUSION achieves revenue of 14.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2024, growth of +11% (13.2 M€ -> 14.6 M€). After deducting consumption (8.8 M€), gross margin stands at 5.8 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 14.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

14 636 585 €

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

5 841 404 €

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

2 159 216 €

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

1 976 659 €

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

1 565 501 €

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

14.7%

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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 1%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

1.211%

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

79.531%

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

11.883%

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

0.034

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

32.6%

Solvency indicators evolution
MONDEVILLE LOISIRS DIFFUSION

Sector positioning

Debt ratio
1.21 2024
2022
2024
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Excellent -8 pts over 3 years

In 2024, the debt ratio of MONDEVILLE LOISIRS DIFFUSION (1.21) 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
79.53% 2024
2022
2024
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of MONDEVILLE LOISIRS DIFFUSION (79.5%) 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
0.03 years 2024
2022
2024
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Good -10 pts over 3 years

In 2024, the repayment capacity of MONDEVILLE LOISIRS DIFFUSION (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 480.74. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

480.735

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

0.105

Liquidity indicators evolution
MONDEVILLE LOISIRS DIFFUSION

Sector positioning

Liquidity ratio
480.74 2024
2022
2024
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent

In 2024, the liquidity ratio of MONDEVILLE LOISIRS DIFFUSION (480.74) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.1x 2024
2022
2024
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Average

In 2024, the interest coverage of MONDEVILLE LOISIRS DIFFUSION (0.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 3.0 M€ to permanently finance. Over 2017-2024, WCR increased by +35%, 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

2 997 573 €

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

0 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

17 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

62 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

74 j

WCR and payment terms evolution
MONDEVILLE LOISIRS DIFFUSION

Positioning of MONDEVILLE LOISIRS DIFFUSION in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 2 957 899€ to 19 057 213€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2957k€ 9055k€ 19057k€
9 055 935 € Range: 2 957 899€ - 19 057 213€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 MONDEVILLE LOISIRS DIFFUSION 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 MONDEVILLE LOISIRS DIFFUSION

What is the revenue of MONDEVILLE LOISIRS DIFFUSION ?

The revenue of MONDEVILLE LOISIRS DIFFUSION in 2024 is 14.6 M€.

Is MONDEVILLE LOISIRS DIFFUSION profitable?

Yes, MONDEVILLE LOISIRS DIFFUSION generated a net profit of 1.6 M€ in 2024.

Where is the headquarters of MONDEVILLE LOISIRS DIFFUSION ?

The headquarters of MONDEVILLE LOISIRS DIFFUSION is located in MONDEVILLE (14120), in the department Calvados.

Where to find the tax return of MONDEVILLE LOISIRS DIFFUSION ?

The tax return of MONDEVILLE LOISIRS DIFFUSION 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 MONDEVILLE LOISIRS DIFFUSION operate?

MONDEVILLE LOISIRS DIFFUSION 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.