SARL GARDEN GOLF DE METZ TECHNOPOL : revenue, balance sheet and financial ratios

SARL GARDEN GOLF DE METZ TECHNOPOL is a French company founded 19 years ago, specialized in the sector Gestion d'installations sportives. Based in METZ (57070), this company of category ETI shows in 2024 a revenue of 907 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 GARDEN GOLF DE METZ TECHNOPOL (SIREN 490495116)
Indicator 2024 2023
Revenue 907 212 € 958 522 €
Net income -54 957 € -92 721 €
EBITDA 21 051 € 116 295 €
Net margin -6.1% -9.7%

Revenue and income statement

In 2024, SARL GARDEN GOLF DE METZ TECHNOPOL achieves revenue of 907 k€. Slight decline of -5% vs 2023. After deducting consumption (99 k€), gross margin stands at 809 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 2.3% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -82%, reducing margin by 9.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -55 k€ (-6.1% 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

907 212 €

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

808 592 €

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

21 051 €

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

-46 636 €

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

-54 957 €

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

2.3%

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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 0%. 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 -10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

-10.292%

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

0.931%

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

0.0

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

40.8%

Solvency indicators evolution
SARL GARDEN GOLF DE METZ TECHNOPOL

Sector positioning

Debt ratio
0.0 2024
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Good

In 2024, the debt ratio of SARL GARDEN GOLF DE METZ ... (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
-10.29% 2024
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Average -6 pts over 2 years

In 2024, the financial autonomy of SARL GARDEN GOLF DE METZ ... (-10.3%) 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
0.0 years 2024
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Good

In 2024, the repayment capacity of SARL GARDEN GOLF DE METZ ... (0.00) 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 57.89. 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 41.1x. 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

57.888

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

41.081

Liquidity indicators evolution
SARL GARDEN GOLF DE METZ TECHNOPOL

Sector positioning

Liquidity ratio
57.89 2024
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Watch -23 pts over 2 years

In 2024, the liquidity ratio of SARL GARDEN GOLF DE METZ ... (57.89) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
41.08x 2024
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Excellent

In 2024, the interest coverage of SARL GARDEN GOLF DE METZ ... (41.1x) 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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 196 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-46 days): operations structurally generate 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

-115 905 €

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

94 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

196 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

21 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

-46 j

WCR and payment terms evolution
SARL GARDEN GOLF DE METZ TECHNOPOL

Positioning of SARL GARDEN GOLF DE METZ TECHNOPOL 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 GARDEN GOLF DE METZ TECHNOPOL is estimated at 247 474 € (range 91 556€ - 398 209€). With an EBITDA of 21 051€, 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 2024
73 tx
91k€ 247k€ 398k€
247 474 € Range: 91 556€ - 398 209€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 051 € × 4.0x
Estimation 84 926 €
48 350€ - 135 625€
Revenue Multiple 30%
907 212 € × 0.57x
Estimation 518 387 €
163 567€ - 835 850€
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 GARDEN GOLF DE METZ TECHNOPOL with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SARL GARDEN GOLF DE METZ TECHNOPOL

What is the revenue of SARL GARDEN GOLF DE METZ TECHNOPOL ?

The revenue of SARL GARDEN GOLF DE METZ TECHNOPOL in 2024 is 907 k€.

Is SARL GARDEN GOLF DE METZ TECHNOPOL profitable?

SARL GARDEN GOLF DE METZ TECHNOPOL recorded a net loss in 2024.

Where is the headquarters of SARL GARDEN GOLF DE METZ TECHNOPOL ?

The headquarters of SARL GARDEN GOLF DE METZ TECHNOPOL is located in METZ (57070), in the department Moselle.

Where to find the tax return of SARL GARDEN GOLF DE METZ TECHNOPOL ?

The tax return of SARL GARDEN GOLF DE METZ TECHNOPOL 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 GARDEN GOLF DE METZ TECHNOPOL operate?

SARL GARDEN GOLF DE METZ TECHNOPOL 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.