SARL FLUVIAL LOISIRS : revenue, balance sheet and financial ratios

SARL FLUVIAL LOISIRS is a French company founded 32 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CORRE (70500), this company of category PME shows in 2022 a revenue of 416 k€. 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 - SARL FLUVIAL LOISIRS (SIREN 394519060)
Indicator 2022 2021 2018 2017
Revenue 416 330 € 377 357 € 341 640 € 345 077 €
Net income -19 202 € 10 469 € 13 807 € -3 779 €
EBITDA -26 032 € 11 153 € 17 580 € -7 303 €
Net margin -4.6% 2.8% 4.0% -1.1%

Revenue and income statement

In 2022, SARL FLUVIAL LOISIRS achieves revenue of 416 k€. Revenue is growing positively over 4 years (CAGR: +3.8%). Vs 2021, growth of +10% (377 k€ -> 416 k€). After deducting consumption (119 k€), gross margin stands at 297 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -26 k€, representing -6.3% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -333%, reducing margin by 9.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -19 k€ (-4.6% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

416 330 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

297 360 €

EBITDA (2022) ?
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

-26 032 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-18 890 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 202 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.3%

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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 138%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

137.769%

Financial autonomy (2022) ?
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

31.997%

Cash flow / Revenue (2022) ?
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

-6.327%

Repayment capacity (2022) ?
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

-3.579

Asset age ratio (2022) ?
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

14.1%

Solvency indicators evolution
SARL FLUVIAL LOISIRS

Sector positioning

Debt ratio
137.77 2022
2018
2021
2022
Q1: 13.04
Med: 49.59
Q3: 124.56
Average +14 pts over 3 years

In 2022, the debt ratio of SARL FLUVIAL LOISIRS (137.77) 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
32.0% 2022
2018
2021
2022
Q1: 19.24%
Med: 37.35%
Q3: 57.59%
Average -11 pts over 3 years

In 2022, the financial autonomy of SARL FLUVIAL LOISIRS (32.0%) 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
-3.58 years 2022
2018
2021
2022
Q1: 0.0 years
Med: 1.29 years
Q3: 3.63 years
Excellent -50 pts over 3 years

In 2022, the repayment capacity of SARL FLUVIAL LOISIRS (-3.58) 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 394.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

394.969

Interest coverage (2022) ?
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

-2.658

Liquidity indicators evolution
SARL FLUVIAL LOISIRS

Sector positioning

Liquidity ratio
394.97 2022
2018
2021
2022
Q1: 164.28
Med: 249.04
Q3: 392.08
Excellent +24 pts over 3 years

In 2022, the liquidity ratio of SARL FLUVIAL LOISIRS (394.97) 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
-2.66x 2022
2018
2021
2022
Q1: 0.0x
Med: 1.27x
Q3: 4.44x
Average -50 pts over 3 years

In 2022, the interest coverage of SARL FLUVIAL LOISIRS (-2.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The gap of 35 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 67 days of revenue, i.e. 77 k€ to permanently finance. Over 2017-2022, WCR increased by +32%, requiring additional financing.

Operating WCR (2022) ?
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

77 342 €

Customer credit (2022) ?
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

46 j

Supplier credit (2022) ?
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

11 j

Inventory turnover (2022) ?
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

48 j

WCR in days of revenue (2022) ?
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

67 j

WCR and payment terms evolution
SARL FLUVIAL LOISIRS

Positioning of SARL FLUVIAL LOISIRS in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 76 919€ to 163 605€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
76k€ 136k€ 163k€
136 204 € Range: 76 919€ - 163 605€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare SARL FLUVIAL LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about SARL FLUVIAL LOISIRS

What is the revenue of SARL FLUVIAL LOISIRS ?

The revenue of SARL FLUVIAL LOISIRS in 2022 is 416 k€.

Is SARL FLUVIAL LOISIRS profitable?

SARL FLUVIAL LOISIRS recorded a net loss in 2022.

Where is the headquarters of SARL FLUVIAL LOISIRS ?

The headquarters of SARL FLUVIAL LOISIRS is located in CORRE (70500), in the department Haute-Saone.

Where to find the tax return of SARL FLUVIAL LOISIRS ?

The tax return of SARL FLUVIAL LOISIRS 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 FLUVIAL LOISIRS operate?

SARL FLUVIAL LOISIRS operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.