SOCIETE NOUVELLE DU GOLF : revenue, balance sheet and financial ratios

SOCIETE NOUVELLE DU GOLF is a French company founded 13 years ago, specialized in the sector Gestion d'installations sportives. Based in ARPAJON-SUR-CERE (15130), this company of category PME shows in 2024 a revenue of 583 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 NOUVELLE DU GOLF (SIREN 790130868)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 583 477 € 564 332 € 477 604 € 432 418 € 320 052 € 312 541 € 248 974 € 208 453 € 237 051 €
Net income -325 446 € -295 328 € -226 468 € -214 170 € -227 799 € -255 410 € -321 015 € -309 517 € -299 734 €
EBITDA -275 623 € -245 689 € -181 986 € -178 089 € -191 637 € -222 513 € -291 698 € -281 879 € -287 795 €
Net margin -55.8% -52.3% -47.4% -49.5% -71.2% -81.7% -128.9% -148.5% -126.4%

Revenue and income statement

In 2024, SOCIETE NOUVELLE DU GOLF achieves revenue of 583 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Vs 2023: +3%. After deducting consumption (57 k€), gross margin stands at 526 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -276 k€, representing -47.2% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -12%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -325 k€ (-55.8% 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

583 477 €

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

526 094 €

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

-275 623 €

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

-331 380 €

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

-325 446 €

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

-46.2%

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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 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

130.71%

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

15.408%

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

-46.065%

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

-0.593

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

61.3%

Solvency indicators evolution
SOCIETE NOUVELLE DU GOLF

Sector positioning

Debt ratio
130.71 2024
2022
2023
2024
Q1: -17.37
Med: 5.02
Q3: 92.31
Average

In 2024, the debt ratio of SOCIETE NOUVELLE DU GOLF (130.71) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
15.41% 2024
2022
2023
2024
Q1: -7.03%
Med: 15.52%
Q3: 43.64%
Average +5 pts over 3 years

In 2024, the financial autonomy of SOCIETE NOUVELLE DU GOLF (15.4%) 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
-0.59 years 2024
2022
2023
2024
Q1: -0.23 years
Med: 0.01 years
Q3: 2.12 years
Excellent

In 2024, the repayment capacity of SOCIETE NOUVELLE DU GOLF (-0.59) 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 32.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

32.148

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

-0.1

Liquidity indicators evolution
SOCIETE NOUVELLE DU GOLF

Sector positioning

Liquidity ratio
32.15 2024
2022
2023
2024
Q1: 63.69
Med: 125.15
Q3: 265.63
Watch -62 pts over 3 years

In 2024, the liquidity ratio of SOCIETE NOUVELLE DU GOLF (32.15) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.1x 2024
2022
2023
2024
Q1: -0.43x
Med: 0.07x
Q3: 7.49x
Average

In 2024, the interest coverage of SOCIETE NOUVELLE DU GOLF (-0.1x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 293 days. Excellent situation: suppliers finance 274 days of the operating cycle (retail model). Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 54 k€ to permanently finance. Notable WCR improvement over the period (-81%), freeing up cash.

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

54 322 €

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

19 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

293 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

27 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

34 j

WCR and payment terms evolution
SOCIETE NOUVELLE DU GOLF

Positioning of SOCIETE NOUVELLE DU GOLF 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 NOUVELLE DU GOLF is estimated at 333 402 € (range 105 199€ - 537 580€). 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
105k€ 333k€ 537k€
333 402 € Range: 105 199€ - 537 580€
NAF 5 all-time

Valuation method used

Revenue Multiple
583 477 € × 0.57x = 333 403 €
Range: 105 199€ - 537 580€

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 NOUVELLE DU GOLF with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SOCIETE NOUVELLE DU GOLF

What is the revenue of SOCIETE NOUVELLE DU GOLF ?

The revenue of SOCIETE NOUVELLE DU GOLF in 2024 is 583 k€.

Is SOCIETE NOUVELLE DU GOLF profitable?

SOCIETE NOUVELLE DU GOLF recorded a net loss in 2024.

Where is the headquarters of SOCIETE NOUVELLE DU GOLF ?

The headquarters of SOCIETE NOUVELLE DU GOLF is located in ARPAJON-SUR-CERE (15130), in the department Cantal.

Where to find the tax return of SOCIETE NOUVELLE DU GOLF ?

The tax return of SOCIETE NOUVELLE DU GOLF 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 NOUVELLE DU GOLF operate?

SOCIETE NOUVELLE DU GOLF 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.