SOCIETE BORDELAISE DE SPORTS ET LOISIRS : revenue, balance sheet and financial ratios

In 2024, SOCIETE BORDELAISE DE SPORTS ET LOISIRS achieves revenue of 403 €. Revenue is declining over the period 2016-2024 (CAGR: -67.4%). Significant drop of -99% vs 2023. After deducting consumption (293 €), gross margin stands at 110 €, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 7519.4% of revenue. Positive scissor effect: EBITDA margin improves by +7399.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 65 k€, i.e. 16228.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4085.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 124.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 37221 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: -3019 days. The gap of 40240 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 324378 days of revenue, i.e. 363 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.

Based on 114 transactions of similar company sales (all years), the value of SOCIETE BORDELAISE DE SPORTS ET LOISIRS is estimated at 178 501 € (range 103 738€ - 315 632€). With an EBITDA of 30 303€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.