SOCIETE DE LOISIRS EUROPEENS : revenue, balance sheet and financial ratios

SOCIETE DE LOISIRS EUROPEENS is a French company founded 28 years ago, specialized in the sector Gestion d'installations sportives. Based in CHAUMONT EN VEXIN (60240), this company of category PME shows in 2018 a revenue of 749 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE DE LOISIRS EUROPEENS (SIREN 418669081)
Indicator 2018 2017 2016
Revenue 749 049 € 1 223 901 € 948 326 €
Net income -88 963 € 8 692 € 4 151 €
EBITDA -553 971 € -273 159 € 88 900 €
Net margin -11.9% 0.7% 0.4%

Revenue and income statement

In 2018, SOCIETE DE LOISIRS EUROPEENS achieves revenue of 749 k€. Revenue is declining over the period 2016-2018 (CAGR: -11.1%). Significant drop of -39% vs 2017. After deducting consumption (155 k€), gross margin stands at 594 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -554 k€, representing -74.0% of revenue. Warning negative scissor effect: despite revenue change (-39%), EBITDA varies by -103%, reducing margin by 51.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -89 k€ (-11.9% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

749 049 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

594 374 €

EBITDA (2018) ?
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

-553 971 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-681 780 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-88 963 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-74.0%

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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 491%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

491.184%

Financial autonomy (2018) ?
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

14.682%

Cash flow / Revenue (2018) ?
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

5.184%

Repayment capacity (2018) ?
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

19.613

Asset age ratio (2018) ?
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

23.6%

Solvency indicators evolution
SOCIETE DE LOISIRS EUROPEENS

Sector positioning

Debt ratio
491.18 2018
2016
2017
2018
Q1: 0.0
Med: 19.04
Q3: 136.17
Watch

In 2018, the debt ratio of SOCIETE DE LOISIRS EUROPEENS (491.18) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.68% 2018
2016
2017
2018
Q1: 1.89%
Med: 25.2%
Q3: 55.69%
Average

In 2018, the financial autonomy of SOCIETE DE LOISIRS EUROPEENS (14.7%) 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
19.61 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.02 years
Q3: 2.83 years
Watch

In 2018, the repayment capacity of SOCIETE DE LOISIRS EUROPEENS (19.61) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 412.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

412.625

Interest coverage (2018) ?
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

-1.297

Liquidity indicators evolution
SOCIETE DE LOISIRS EUROPEENS

Sector positioning

Liquidity ratio
412.62 2018
2016
2017
2018
Q1: 62.96
Med: 128.37
Q3: 255.69
Excellent

In 2018, the liquidity ratio of SOCIETE DE LOISIRS EUROPEENS (412.62) 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
-1.3x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.02x
Q3: 5.69x
Average -50 pts over 3 years

In 2018, the interest coverage of SOCIETE DE LOISIRS EUROPEENS (-1.3x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 207 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 239 days of revenue, i.e. 497 k€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

Operating WCR (2018) ?
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

497 009 €

Customer credit (2018) ?
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

34 j

Supplier credit (2018) ?
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

22 j

Inventory turnover (2018) ?
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

207 j

WCR in days of revenue (2018) ?
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

239 j

WCR and payment terms evolution
SOCIETE DE LOISIRS EUROPEENS

Positioning of SOCIETE DE LOISIRS EUROPEENS 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 SOCIETE DE LOISIRS EUROPEENS is estimated at 428 012 € (range 135 051€ - 690 128€). 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 2018
73 tx
135k€ 428k€ 690k€
428 012 € Range: 135 051€ - 690 128€
NAF 5 all-time

Valuation method used

Revenue Multiple
749 049 € × 0.57x = 428 012 €
Range: 135 051€ - 690 128€

Only this financial indicator is available for this company.

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 SOCIETE DE LOISIRS EUROPEENS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SOCIETE DE LOISIRS EUROPEENS

What is the revenue of SOCIETE DE LOISIRS EUROPEENS ?

The revenue of SOCIETE DE LOISIRS EUROPEENS in 2018 is 749 k€.

Is SOCIETE DE LOISIRS EUROPEENS profitable?

SOCIETE DE LOISIRS EUROPEENS recorded a net loss in 2018.

Where is the headquarters of SOCIETE DE LOISIRS EUROPEENS ?

The headquarters of SOCIETE DE LOISIRS EUROPEENS is located in CHAUMONT EN VEXIN (60240), in the department Oise.

Where to find the tax return of SOCIETE DE LOISIRS EUROPEENS ?

The tax return of SOCIETE DE LOISIRS EUROPEENS 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 SOCIETE DE LOISIRS EUROPEENS operate?

SOCIETE DE LOISIRS EUROPEENS 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.