SARL EXPLOITATION DU BOWLING : revenue, balance sheet and financial ratios

SARL EXPLOITATION DU BOWLING is a French company founded 38 years ago, specialized in the sector Restauration traditionnelle. Based in ONET-LE-CHATEAU (12850), this company of category PME shows in 2024 a revenue of 9.3 M€. 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 - SARL EXPLOITATION DU BOWLING (SIREN 342290194)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 298 638 € 8 658 081 € 7 424 926 € 1 871 013 € 2 729 656 € 1 570 180 € 5 002 193 € N/C 4 260 294 €
Net income -483 354 € -439 766 € -49 634 € 313 930 € -111 285 € 822 513 € 180 738 € 18 507 € 123 920 €
EBITDA 369 511 € -250 277 € 81 030 € -455 687 € -851 752 € -1 609 145 € 376 305 € N/C 241 483 €
Net margin -5.2% -5.1% -0.7% 16.8% -4.1% 52.4% 3.6% N/C 2.9%

Revenue and income statement

In 2024, SARL EXPLOITATION DU BOWLING achieves revenue of 9.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2023: +7%. After deducting consumption (2.8 M€), gross margin stands at 6.5 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 370 k€, representing 4.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -483 k€ (-5.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 298 638 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 495 044 €

EBITDA (2024) ?
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

369 511 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

214 545 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-483 354 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

108.159%

Financial autonomy (2024) ?
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

11.904%

Cash flow / Revenue (2024) ?
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

-3.767%

Repayment capacity (2024) ?
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

-1.029

Asset age ratio (2024) ?
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

55.9%

Solvency indicators evolution
SARL EXPLOITATION DU BOWLING

Sector positioning

Debt ratio
108.16 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average +35 pts over 3 years

In 2024, the debt ratio of SARL EXPLOITATION DU BOWLING (108.16) 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
11.9% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average -30 pts over 3 years

In 2024, the financial autonomy of SARL EXPLOITATION DU BOWLING (11.9%) 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
-1.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SARL EXPLOITATION DU BOWLING (-1.03) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 75.02. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

75.02

Interest coverage (2024) ?
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

5.793

Liquidity indicators evolution
SARL EXPLOITATION DU BOWLING

Sector positioning

Liquidity ratio
75.02 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average

In 2024, the liquidity ratio of SARL EXPLOITATION DU BOWLING (75.02) 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
5.79x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Excellent

In 2024, the interest coverage of SARL EXPLOITATION DU BOWLING (5.8x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 423 k€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.

Operating WCR (2024) ?
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

423 274 €

Customer credit (2024) ?
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

5 j

Supplier credit (2024) ?
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

83 j

Inventory turnover (2024) ?
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

8 j

WCR in days of revenue (2024) ?
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

16 j

WCR and payment terms evolution
SARL EXPLOITATION DU BOWLING

Positioning of SARL EXPLOITATION DU BOWLING in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of SARL EXPLOITATION DU BOWLING is estimated at 3 233 602 € (range 1 768 394€ - 5 376 898€). With an EBITDA of 369 511€, the sector multiple of 5.4x 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.

Estimated enterprise value 2024
698 transactions
1768k€ 3233k€ 5376k€
3 233 602 € Range: 1 768 394€ - 5 376 898€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
369 511 € × 5.4x
Estimation 1 994 557 €
982 573€ - 3 921 952€
Revenue Multiple 30%
9 298 638 € × 0.57x
Estimation 5 298 678 €
3 078 098€ - 7 801 810€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare SARL EXPLOITATION DU BOWLING with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SARL EXPLOITATION DU BOWLING

What is the revenue of SARL EXPLOITATION DU BOWLING ?

The revenue of SARL EXPLOITATION DU BOWLING in 2024 is 9.3 M€.

Is SARL EXPLOITATION DU BOWLING profitable?

SARL EXPLOITATION DU BOWLING recorded a net loss in 2024.

Where is the headquarters of SARL EXPLOITATION DU BOWLING ?

The headquarters of SARL EXPLOITATION DU BOWLING is located in ONET-LE-CHATEAU (12850), in the department Aveyron.

Where to find the tax return of SARL EXPLOITATION DU BOWLING ?

The tax return of SARL EXPLOITATION DU BOWLING 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 EXPLOITATION DU BOWLING operate?

SARL EXPLOITATION DU BOWLING operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.