SOC GENERALE DEVELOPPEMENT LOISIRS : revenue, balance sheet and financial ratios

SOC GENERALE DEVELOPPEMENT LOISIRS is a French company founded 60 years ago, specialized in the sector Gestion d'installations sportives. Based in COURBEVOIE (92400), this company of category PME shows in 2024 a revenue of 1.2 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 - SOC GENERALE DEVELOPPEMENT LOISIRS (SIREN 662052570)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 216 679 € 1 220 407 € 1 067 412 € 448 154 € 411 813 € 839 000 € 748 704 € 722 320 € 689 709 €
Net income 346 102 € 336 246 € 238 529 € 128 858 € 26 382 € 202 273 € 128 841 € 116 536 € 23 671 €
EBITDA 431 677 € 421 486 € 362 418 € 148 944 € 41 308 € 217 386 € 153 905 € 132 946 € 45 269 €
Net margin 28.4% 27.6% 22.3% 28.8% 6.4% 24.1% 17.2% 16.1% 3.4%

Revenue and income statement

In 2024, SOC GENERALE DEVELOPPEMENT LOISIRS achieves revenue of 1.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -0% vs 2023. After deducting consumption (179 k€), gross margin stands at 1.0 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 432 k€, representing 35.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 346 k€, i.e. 28.4% of revenue. This profit can be retained or distributed to shareholders.

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

1 216 679 €

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

1 037 931 €

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

431 677 €

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

387 858 €

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

346 102 €

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

35.5%

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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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 32.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.034%

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

95.163%

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

32.873%

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

45.4%

Solvency indicators evolution
SOC GENERALE DEVELOPPEMENT LOISIRS

Sector positioning

Debt ratio
0.03 2024
2022
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Good

In 2024, the debt ratio of SOC GENERALE DEVELOPPEMEN... (0.03) 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
95.16% 2024
2022
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of SOC GENERALE DEVELOPPEMEN... (95.2%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Good

In 2024, the repayment capacity of SOC GENERALE DEVELOPPEMEN... (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 1885.12. 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 9.7x. 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

1885.119

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

9.662

Liquidity indicators evolution
SOC GENERALE DEVELOPPEMENT LOISIRS

Sector positioning

Liquidity ratio
1885.12 2024
2022
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Excellent

In 2024, the liquidity ratio of SOC GENERALE DEVELOPPEMEN... (1885.12) 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
9.66x 2024
2022
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Excellent

In 2024, the interest coverage of SOC GENERALE DEVELOPPEMEN... (9.7x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-24 days): operations structurally generate cash. Over 2016-2024, WCR increased by +24%, requiring additional financing.

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

-79 644 €

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

4 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

37 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

4 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

-24 j

WCR and payment terms evolution
SOC GENERALE DEVELOPPEMENT LOISIRS

Positioning of SOC GENERALE DEVELOPPEMENT LOISIRS 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 SOC GENERALE DEVELOPPEMENT LOISIRS is estimated at 1 446 991 € (range 700 085€ - 2 362 302€). With an EBITDA of 431 677€, 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
700k€ 1446k€ 2362k€
1 446 991 € Range: 700 085€ - 2 362 302€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
431 677 € × 4.0x
Estimation 1 741 512 €
991 483€ - 2 781 151€
Revenue Multiple 30%
1 216 679 € × 0.57x
Estimation 695 219 €
219 363€ - 1 120 974€
Net Income Multiple 20%
346 102 € × 5.3x
Estimation 1 838 349 €
692 677€ - 3 177 174€
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 SOC GENERALE DEVELOPPEMENT LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SOC GENERALE DEVELOPPEMENT LOISIRS

What is the revenue of SOC GENERALE DEVELOPPEMENT LOISIRS ?

The revenue of SOC GENERALE DEVELOPPEMENT LOISIRS in 2024 is 1.2 M€.

Is SOC GENERALE DEVELOPPEMENT LOISIRS profitable?

Yes, SOC GENERALE DEVELOPPEMENT LOISIRS generated a net profit of 346 k€ in 2024.

Where is the headquarters of SOC GENERALE DEVELOPPEMENT LOISIRS ?

The headquarters of SOC GENERALE DEVELOPPEMENT LOISIRS is located in COURBEVOIE (92400), in the department Hauts-de-Seine.

Where to find the tax return of SOC GENERALE DEVELOPPEMENT LOISIRS ?

The tax return of SOC GENERALE DEVELOPPEMENT 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 GENERALE DEVELOPPEMENT LOISIRS operate?

SOC GENERALE DEVELOPPEMENT LOISIRS 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.