ROUEN HOCKEY ELITE 76 : revenue, balance sheet and financial ratios

ROUEN HOCKEY ELITE 76 is a French company founded 29 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in ROUEN (76000), this company of category PME shows in 2025 a revenue of 4.0 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 - ROUEN HOCKEY ELITE 76 (SIREN 411085608)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 980 518 € 3 442 895 € 2 859 402 € 2 477 639 € 1 232 434 € 2 228 287 € 2 570 158 € N/C N/C
Net income -76 380 € 91 114 € -95 415 € 17 001 € 33 698 € 94 979 € 66 045 € -13 032 € 100 811 €
EBITDA -119 601 € 21 476 € -255 275 € -109 023 € -333 949 € -68 096 € 2 832 € N/C N/C
Net margin -1.9% 2.6% -3.3% 0.7% 2.7% 4.3% 2.6% N/C N/C

Revenue and income statement

In 2025, ROUEN HOCKEY ELITE 76 achieves revenue of 4.0 M€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.6%. Vs 2024, growth of +16% (3.4 M€ -> 4.0 M€). After deducting consumption (251 k€), gross margin stands at 3.7 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -120 k€, representing -3.0% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -657%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -76 k€ (-1.9% 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

3 980 518 €

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

3 729 905 €

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

-119 601 €

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

90 470 €

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

-76 380 €

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%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 26%. 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

17.344%

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

26.1%

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

-9.395%

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

-0.153

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

36.4%

Solvency indicators evolution
ROUEN HOCKEY ELITE 76

Sector positioning

Debt ratio
17.34 2025
2023
2024
2025
Q1: 0.0
Med: 16.11
Q3: 120.66
Average -7 pts over 3 years

In 2025, the debt ratio of ROUEN HOCKEY ELITE 76 (17.34) 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
26.1% 2025
2023
2024
2025
Q1: 2.24%
Med: 26.1%
Q3: 52.41%
Good

In 2025, the financial autonomy of ROUEN HOCKEY ELITE 76 (26.1%) 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.

Repayment capacity
-0.15 years 2025
2023
2024
2025
Q1: -0.52 years
Med: 0.0 years
Q3: 1.24 years
Good +18 pts over 3 years

In 2025, the repayment capacity of ROUEN HOCKEY ELITE 76 (-0.15) 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 148.83. 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

148.826

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

-1.252

Liquidity indicators evolution
ROUEN HOCKEY ELITE 76

Sector positioning

Liquidity ratio
148.83 2025
2023
2024
2025
Q1: 106.49
Med: 189.95
Q3: 323.63
Average +9 pts over 3 years

In 2025, the liquidity ratio of ROUEN HOCKEY ELITE 76 (148.83) 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.

Interest coverage
-1.25x 2025
2023
2024
2025
Q1: -0.21x
Med: 0.0x
Q3: 1.29x
Watch

In 2025, the interest coverage of ROUEN HOCKEY ELITE 76 (-1.2x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 294 k€ to permanently finance.

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

294 479 €

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

44 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

44 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

6 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

27 j

WCR and payment terms evolution
ROUEN HOCKEY ELITE 76

Positioning of ROUEN HOCKEY ELITE 76 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 1 056 587€ to 4 418 281€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
1056k€ 1900k€ 4418k€
1 900 574 € Range: 1 056 587€ - 4 418 281€
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 ROUEN HOCKEY ELITE 76 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 ROUEN HOCKEY ELITE 76

What is the revenue of ROUEN HOCKEY ELITE 76 ?

The revenue of ROUEN HOCKEY ELITE 76 in 2025 is 4.0 M€.

Is ROUEN HOCKEY ELITE 76 profitable?

ROUEN HOCKEY ELITE 76 recorded a net loss in 2025.

Where is the headquarters of ROUEN HOCKEY ELITE 76 ?

The headquarters of ROUEN HOCKEY ELITE 76 is located in ROUEN (76000), in the department Seine-Maritime.

Where to find the tax return of ROUEN HOCKEY ELITE 76 ?

The tax return of ROUEN HOCKEY ELITE 76 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 ROUEN HOCKEY ELITE 76 operate?

ROUEN HOCKEY ELITE 76 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.