SIREN : 348840638
SA DU GOLF DE SPERONE is a French company founded 37 years ago, specialized in the sector Gestion d'installations sportives. Based in BONIFACIO (20169), this company of category PME shows in 2024 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 090 012 € | 2 100 704 € | 2 065 275 € | 2 031 697 € | 1 549 389 € | 1 882 933 € | 1 921 321 € | 2 081 977 € | 2 040 635 € |
| Net income | -88 305 € | 43 401 € | 956 320 € | 199 039 € | -57 342 € | -60 239 € | -30 542 € | 125 833 € | 152 299 € |
| EBITDA | -52 103 € | 126 555 € | 130 285 € | 257 632 € | -48 349 € | -14 261 € | 27 870 € | 126 679 € | 209 247 € |
| Net margin | -4.2% | 2.1% | 46.3% | 9.8% | -3.7% | -3.2% | -1.6% | 6.0% | 7.5% |
In 2024, SA DU GOLF DE SPERONE achieves revenue of 2.1 M€. Revenue is growing positively over 9 years (CAGR: +0.3%). Slight decline of -1% vs 2023. After deducting consumption (364 k€), gross margin stands at 1.7 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 -52 k€, representing -2.5% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -141%, reducing margin by 8.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -88 k€ (-4.2% of revenue), which will impact equity.
2 090 012 €
1 725 975 €
-52 103 €
-87 497 €
-88 305 €
-2.5%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
4.234%
69.242%
-2.237%
-2.285
29.1%
In 2024, the debt ratio of SA DU GOLF DE SPERONE (4.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SA DU GOLF DE SPERONE (69.2%) 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.
In 2024, the repayment capacity of SA DU GOLF DE SPERONE (-2.29) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 92.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
92.258
-1.837
In 2024, the liquidity ratio of SA DU GOLF DE SPERONE (92.26) 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.
In 2024, the interest coverage of SA DU GOLF DE SPERONE (-1.8x) 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) 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: 79 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-268 days): operations structurally generate cash. Notable WCR improvement over the period (-32%), freeing up cash.
-1 557 999 €
3 j
79 j
26 j
-268 j
Based on 73 transactions of similar company sales
(all years),
the value of SA DU GOLF DE SPERONE is estimated at
1 194 247 €
(range 376 822€ - 1 925 610€).
The price/revenue ratio is 0.57x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 73 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SA DU GOLF DE SPERONE with other companies in the same sector:
Voir toutes les statistiques du secteur Gestion d'installations sportives
The revenue of SA DU GOLF DE SPERONE in 2024 is 2.1 M€.
SA DU GOLF DE SPERONE recorded a net loss in 2024.
The headquarters of SA DU GOLF DE SPERONE is located in BONIFACIO (20169).
The tax return of SA DU GOLF DE SPERONE 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).
SA DU GOLF DE SPERONE operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.