SOC DEVELOPP ECONOMIQUE LOISIRS : revenue, balance sheet and financial ratios

SOC DEVELOPP ECONOMIQUE LOISIRS is a French company founded 30 years ago, specialized in the sector Activités de clubs de sports. Based in MONTPELLIER (34000), this company of category PME shows in 2019 a revenue of 889 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 - SOC DEVELOPP ECONOMIQUE LOISIRS (SIREN 403284177)
Indicator 2023 2022 2019 2018 2017 2016 2015
Revenue N/C N/C 888 931 € 832 745 € N/C N/C N/C
Net income 252 374 € 190 581 € 84 068 € 23 904 € 61 254 € 29 600 € 103 817 €
EBITDA N/C N/C 171 139 € 69 770 € N/C N/C N/C
Net margin N/C N/C 9.5% 2.9% N/C N/C N/C

Revenue and income statement

In 2023, SOC DEVELOPP ECONOMIQUE LOISIRS generates positive net income of 252 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2023: 104 k€ -> 252 k€.

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

252 374 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

22.866%

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

70.413%

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

16.4%

Solvency indicators evolution
SOC DEVELOPP ECONOMIQUE LOISIRS

Sector positioning

Debt ratio
22.87 2023
2019
2022
2023
Q1: 0.0
Med: 36.82
Q3: 150.4
Good

In 2023, the debt ratio of SOC DEVELOPP ECONOMIQUE L... (22.87) 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
70.41% 2023
2019
2022
2023
Q1: 1.0%
Med: 19.79%
Q3: 41.15%
Excellent

In 2023, the financial autonomy of SOC DEVELOPP ECONOMIQUE L... (70.4%) 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.

Repayment capacity
0.41 years 2019
2019
Q1: -0.74 years
Med: 0.0 years
Q3: 1.59 years
Average

In 2019, the repayment capacity of SOC DEVELOPP ECONOMIQUE L... (0.41) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 697.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

697.797

Liquidity indicators evolution
SOC DEVELOPP ECONOMIQUE LOISIRS

Sector positioning

Liquidity ratio
697.8 2023
2019
2022
2023
Q1: 86.71
Med: 135.95
Q3: 224.48
Excellent

In 2023, the liquidity ratio of SOC DEVELOPP ECONOMIQUE L... (697.80) 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
0.0x 2019
2019
Q1: -0.35x
Med: 0.0x
Q3: 3.33x
Good

In 2019, the interest coverage of SOC DEVELOPP ECONOMIQUE L... (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SOC DEVELOPP ECONOMIQUE LOISIRS

Positioning of SOC DEVELOPP ECONOMIQUE LOISIRS in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of SOC DEVELOPP ECONOMIQUE LOISIRS is estimated at 1 340 504 € (range 587 081€ - 2 847 470€). 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 2023
161 transactions
587k€ 1340k€ 2847k€
1 340 504 € Range: 587 081€ - 2 847 470€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
252 374 € × 5.3x = 1 340 505 €
Range: 587 082€ - 2 847 470€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Activités de clubs de sports)

Compare SOC DEVELOPP ECONOMIQUE LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about SOC DEVELOPP ECONOMIQUE LOISIRS

What is the revenue of SOC DEVELOPP ECONOMIQUE LOISIRS ?

The revenue of SOC DEVELOPP ECONOMIQUE LOISIRS in 2019 is 889 k€.

Is SOC DEVELOPP ECONOMIQUE LOISIRS profitable?

Yes, SOC DEVELOPP ECONOMIQUE LOISIRS generated a net profit of 252 k€ in 2023.

Where is the headquarters of SOC DEVELOPP ECONOMIQUE LOISIRS ?

The headquarters of SOC DEVELOPP ECONOMIQUE LOISIRS is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of SOC DEVELOPP ECONOMIQUE LOISIRS ?

The tax return of SOC DEVELOPP ECONOMIQUE 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 SOC DEVELOPP ECONOMIQUE LOISIRS operate?

SOC DEVELOPP ECONOMIQUE LOISIRS operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.