PROMO PETANQUE : revenue, balance sheet and financial ratios

PROMO PETANQUE is a French company founded 28 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in MARSEILLE (13002), this company of category PME shows in 2025 a revenue of 1.6 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 - PROMO PETANQUE (SIREN 420806788)
Indicator 2025 2024 2022 2021 2020 2017 2016 2014
Revenue 1 615 911 € 696 271 € 757 292 € 586 893 € 655 993 € 680 697 € 360 582 € 404 683 €
Net income 86 379 € 289 801 € -777 155 € 88 441 € 17 573 € 32 860 € -22 514 € 4 119 €
EBITDA -106 626 € -166 250 € -97 426 € 108 385 € 38 989 € 38 642 € -18 235 € 11 598 €
Net margin 5.3% 41.6% -102.6% 15.1% 2.7% 4.8% -6.2% 1.0%

Revenue and income statement

In 2025, PROMO PETANQUE achieves revenue of 1.6 M€. Over the period 2014-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Vs 2024, growth of +132% (696 k€ -> 1.6 M€). After deducting consumption (274 k€), gross margin stands at 1.3 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -107 k€, representing -6.6% of revenue. Positive scissor effect: EBITDA margin improves by +17.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.

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

1 615 911 €

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

1 342 110 €

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

-106 626 €

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

-107 037 €

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

86 379 €

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

-6.6%

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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 674%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. 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

673.821%

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

8.291%

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

-6.39%

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

-2.57

Solvency indicators evolution
PROMO PETANQUE

Sector positioning

Debt ratio
673.82 2025
2022
2024
2025
Q1: 0.0
Med: 16.11
Q3: 120.66
Watch +51 pts over 3 years

In 2025, the debt ratio of PROMO PETANQUE (673.82) 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
8.29% 2025
2022
2024
2025
Q1: 2.24%
Med: 26.1%
Q3: 52.41%
Average +8 pts over 3 years

In 2025, the financial autonomy of PROMO PETANQUE (8.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-2.57 years 2025
2022
2024
2025
Q1: -0.52 years
Med: 0.0 years
Q3: 1.24 years
Excellent

In 2025, the repayment capacity of PROMO PETANQUE (-2.57) 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.

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: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-103%), 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

-3 490 €

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

0 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

31 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

0 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

-1 j

WCR and payment terms evolution
PROMO PETANQUE

Positioning of PROMO PETANQUE in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 493 141€ to 1 801 005€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
493k€ 945k€ 1801k€
945 569 € Range: 493 141€ - 1 801 005€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare PROMO PETANQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about PROMO PETANQUE

What is the revenue of PROMO PETANQUE ?

The revenue of PROMO PETANQUE in 2025 is 1.6 M€.

Is PROMO PETANQUE profitable?

Yes, PROMO PETANQUE generated a net profit of 86 k€ in 2025.

Where is the headquarters of PROMO PETANQUE ?

The headquarters of PROMO PETANQUE is located in MARSEILLE (13002), in the department Bouches-du-Rhone.

Where to find the tax return of PROMO PETANQUE ?

The tax return of PROMO PETANQUE 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 PROMO PETANQUE operate?

PROMO PETANQUE operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.