SOCIETE DU GOLF DE DIVONNE : revenue, balance sheet and financial ratios

SOCIETE DU GOLF DE DIVONNE is a French company founded 9 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in DIVONNE-LES-BAINS (01220), this company of category ETI shows in 2024 a revenue of 1.7 M€. 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 - SOCIETE DU GOLF DE DIVONNE (SIREN 830138731)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 698 610 € 1 766 464 € 1 483 256 € 1 440 102 € N/C N/C N/C N/C
Net income -80 027 € 24 051 € -76 999 € -27 762 € -4 483 € -3 817 € -4 256 € -3 985 €
EBITDA 33 634 € 148 414 € 44 808 € 183 438 € -4 483 € -3 816 € -4 256 € -3 985 €
Net margin -4.7% 1.4% -5.2% -1.9% N/C N/C N/C N/C

Revenue and income statement

In 2024, SOCIETE DU GOLF DE DIVONNE achieves revenue of 1.7 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Slight decline of -4% vs 2023. After deducting consumption (174 k€), gross margin stands at 1.5 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -77%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -80 k€ (-4.7% 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

1 698 610 €

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

1 524 638 €

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

33 634 €

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

-90 375 €

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

-80 027 €

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

2.0%

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Chart evolution

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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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.054%

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

76.24%

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

-3.898%

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

-0.012

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

22.9%

Solvency indicators evolution
SOCIETE DU GOLF DE DIVONNE

Sector positioning

Debt ratio
0.05 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Good

In 2024, the debt ratio of SOCIETE DU GOLF DE DIVONNE (0.05) 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
76.24% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Excellent

In 2024, the financial autonomy of SOCIETE DU GOLF DE DIVONNE (76.2%) 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
-0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Excellent

In 2024, the repayment capacity of SOCIETE DU GOLF DE DIVONNE (-0.01) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 123.05. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

123.053

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

0.36

Liquidity indicators evolution
SOCIETE DU GOLF DE DIVONNE

Sector positioning

Liquidity ratio
123.05 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Average

In 2024, the liquidity ratio of SOCIETE DU GOLF DE DIVONNE (123.05) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.13x
Good

In 2024, the interest coverage of SOCIETE DU GOLF DE DIVONNE (0.4x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 15 days of revenue, i.e. 69 k€ to permanently finance.

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

69 065 €

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

1 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

42 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

10 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

15 j

WCR and payment terms evolution
SOCIETE DU GOLF DE DIVONNE

Positioning of SOCIETE DU GOLF DE DIVONNE in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of SOCIETE DU GOLF DE DIVONNE is estimated at 566 689 € (range 273 915€ - 1 040 467€). With an EBITDA of 33 634€, 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.

Estimated enterprise value 2024
114 transactions
273k€ 566k€ 1040k€
566 689 € Range: 273 915€ - 1 040 467€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
33 634 € × 5.1x
Estimation 171 510 €
99 271€ - 267 919€
Revenue Multiple 30%
1 698 610 € × 0.72x
Estimation 1 225 321 €
564 990€ - 2 328 049€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare SOCIETE DU GOLF DE DIVONNE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about SOCIETE DU GOLF DE DIVONNE

What is the revenue of SOCIETE DU GOLF DE DIVONNE ?

The revenue of SOCIETE DU GOLF DE DIVONNE in 2024 is 1.7 M€.

Is SOCIETE DU GOLF DE DIVONNE profitable?

SOCIETE DU GOLF DE DIVONNE recorded a net loss in 2024.

Where is the headquarters of SOCIETE DU GOLF DE DIVONNE ?

The headquarters of SOCIETE DU GOLF DE DIVONNE is located in DIVONNE-LES-BAINS (01220), in the department Ain.

Where to find the tax return of SOCIETE DU GOLF DE DIVONNE ?

The tax return of SOCIETE DU GOLF DE DIVONNE 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 DU GOLF DE DIVONNE operate?

SOCIETE DU GOLF DE DIVONNE operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.