SARL CIRCUIT DE L ENCLOS : revenue, balance sheet and financial ratios

SARL CIRCUIT DE L ENCLOS is a French company founded 33 years ago, specialized in the sector Gestion d'installations sportives. Based in SEPTFONTAINES (25270), this company of category PME shows in 2023 a revenue of 1.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SARL CIRCUIT DE L ENCLOS (SIREN 389598558)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 324 987 € 1 278 381 € 985 520 € 751 317 € 916 016 € N/C N/C 776 593 €
Net income 50 074 € 47 052 € 56 766 € 17 086 € 11 419 € 8 610 € 1 763 € 7 230 €
EBITDA 113 502 € 118 459 € 117 993 € -62 223 € 55 330 € N/C N/C -91 881 €
Net margin 3.8% 3.7% 5.8% 2.3% 1.2% N/C N/C 0.9%

Revenue and income statement

In 2023, SARL CIRCUIT DE L ENCLOS achieves revenue of 1.3 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Vs 2022: +4%. After deducting consumption (454 k€), gross margin stands at 871 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 114 k€, representing 8.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 50 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 324 987 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

870 958 €

EBITDA (2023) ?
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

113 502 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

56 387 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 074 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.6%

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.101%

Financial autonomy (2023) ?
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

39.759%

Cash flow / Revenue (2023) ?
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

7.21%

Repayment capacity (2023) ?
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

3.913

Asset age ratio (2023) ?
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

29.0%

Solvency indicators evolution
SARL CIRCUIT DE L ENCLOS

Sector positioning

Debt ratio
92.1 2023
2021
2022
2023
Q1: -34.96
Med: 4.17
Q3: 90.23
Average +13 pts over 3 years

In 2023, the debt ratio of SARL CIRCUIT DE L ENCLOS (92.10) 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
39.76% 2023
2021
2022
2023
Q1: -11.16%
Med: 12.32%
Q3: 44.68%
Good

In 2023, the financial autonomy of SARL CIRCUIT DE L ENCLOS (39.8%) 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
3.91 years 2023
2021
2022
2023
Q1: -0.39 years
Med: 0.0 years
Q3: 2.26 years
Watch

In 2023, the repayment capacity of SARL CIRCUIT DE L ENCLOS (3.91) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 286.38. 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 9.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

286.378

Interest coverage (2023) ?
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

9.765

Liquidity indicators evolution
SARL CIRCUIT DE L ENCLOS

Sector positioning

Liquidity ratio
286.38 2023
2021
2022
2023
Q1: 76.37
Med: 131.22
Q3: 260.77
Excellent +12 pts over 3 years

In 2023, the liquidity ratio of SARL CIRCUIT DE L ENCLOS (286.38) 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
9.77x 2023
2021
2022
2023
Q1: -0.71x
Med: 0.0x
Q3: 5.3x
Excellent

In 2023, the interest coverage of SARL CIRCUIT DE L ENCLOS (9.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 100 k€ to permanently finance. Over 2016-2023, WCR increased by +238%, requiring additional financing.

Operating WCR (2023) ?
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

99 970 €

Customer credit (2023) ?
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

6 j

Supplier credit (2023) ?
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

29 j

Inventory turnover (2023) ?
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

44 j

WCR in days of revenue (2023) ?
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
SARL CIRCUIT DE L ENCLOS

Positioning of SARL CIRCUIT DE L ENCLOS in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of SARL CIRCUIT DE L ENCLOS is estimated at 509 276 € (range 222 057€ - 823 791€). With an EBITDA of 113 502€, the sector multiple of 4.0x is applied. 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.

Estimated enterprise value 2023
73 tx
222k€ 509k€ 823k€
509 276 € Range: 222 057€ - 823 791€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
113 502 € × 4.0x
Estimation 457 900 €
260 693€ - 731 256€
Revenue Multiple 30%
1 324 987 € × 0.57x
Estimation 757 107 €
238 891€ - 1 220 763€
Net Income Multiple 20%
50 074 € × 5.3x
Estimation 265 972 €
100 216€ - 459 673€
How is this estimate calculated?

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.

  • 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 (Gestion d'installations sportives)

Compare SARL CIRCUIT DE L ENCLOS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SARL CIRCUIT DE L ENCLOS

What is the revenue of SARL CIRCUIT DE L ENCLOS ?

The revenue of SARL CIRCUIT DE L ENCLOS in 2023 is 1.3 M€.

Is SARL CIRCUIT DE L ENCLOS profitable?

Yes, SARL CIRCUIT DE L ENCLOS generated a net profit of 50 k€ in 2023.

Where is the headquarters of SARL CIRCUIT DE L ENCLOS ?

The headquarters of SARL CIRCUIT DE L ENCLOS is located in SEPTFONTAINES (25270), in the department Doubs.

Where to find the tax return of SARL CIRCUIT DE L ENCLOS ?

The tax return of SARL CIRCUIT DE L ENCLOS 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 SARL CIRCUIT DE L ENCLOS operate?

SARL CIRCUIT DE L ENCLOS 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.