Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PJO LOISIRS : revenue, balance sheet and financial ratios

PJO LOISIRS is a French company founded 7 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in AMFREVILLE-LA-MI-VOIE (76920), this company of category PME shows in 2025 a net income positive of 53 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PJO LOISIRS (SIREN 845391465)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 52 891 € 71 175 € 29 729 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2025, PJO LOISIRS generates positive net income of 53 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 30 k€ -> 53 k€.

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

52 891 €

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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 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

121.855%

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

35.239%

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

56.5%

Solvency indicators evolution
PJO LOISIRS

Sector positioning

Debt ratio
121.86 2025
2023
2024
2025
Q1: 0.0
Med: 14.83
Q3: 83.67
Watch

In 2025, the debt ratio of PJO LOISIRS (121.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.24% 2025
2023
2024
2025
Q1: 4.27%
Med: 32.31%
Q3: 62.93%
Good +21 pts over 3 years

In 2025, the financial autonomy of PJO LOISIRS (35.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 110.67. 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

110.671

Liquidity indicators evolution
PJO LOISIRS

Sector positioning

Liquidity ratio
110.67 2025
2023
2024
2025
Q1: 96.84
Med: 175.43
Q3: 399.11
Average -21 pts over 3 years

In 2025, the liquidity ratio of PJO LOISIRS (110.67) 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.

Positioning of PJO LOISIRS in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of PJO LOISIRS is estimated at 409 016 € (range 238 487€ - 787 589€). 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
114 transactions
238k€ 409k€ 787k€
409 016 € Range: 238 487€ - 787 589€
NAF 5 all-time

Valuation method used

Net Income Multiple
52 891 € × 7.7x = 409 017 €
Range: 238 487€ - 787 589€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare PJO LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about PJO LOISIRS

What is the revenue of PJO LOISIRS ?

The revenue of PJO LOISIRS is not publicly disclosed (confidential accounts filed with INPI).

Is PJO LOISIRS profitable?

Yes, PJO LOISIRS generated a net profit of 53 k€ in 2025.

Where is the headquarters of PJO LOISIRS ?

The headquarters of PJO LOISIRS is located in AMFREVILLE-LA-MI-VOIE (76920), in the department Seine-Maritime.

Where to find the tax return of PJO LOISIRS ?

The tax return of PJO LOISIRS 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 PJO LOISIRS operate?

PJO LOISIRS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.