SPL SPORTS LOISIRS MARCHES DE BRETAGNE : revenue, balance sheet and financial ratios

SPL SPORTS LOISIRS MARCHES DE BRETAGNE is a French company founded 14 years ago, specialized in the sector Gestion d'installations sportives. Based in MAEN ROCH (35460), this company of category PME shows in 2023 a revenue of 287 k€. 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 - SPL SPORTS LOISIRS MARCHES DE BRETAGNE (SIREN 532062692)
Indicator 2023 2021 2020 2017 2016
Revenue 287 391 € 152 519 € 150 620 € 281 773 € 241 422 €
Net income 5 624 € 17 460 € 28 614 € 45 091 € 22 480 €
EBITDA 19 423 € 25 623 € 59 585 € 39 890 € 16 268 €
Net margin 2.0% 11.4% 19.0% 16.0% 9.3%

Revenue and income statement

In 2023, SPL SPORTS LOISIRS MARCHES DE BRETAGNE achieves revenue of 287 k€. Revenue is growing positively over 5 years (CAGR: +2.5%). Vs 2021, growth of +88% (153 k€ -> 287 k€). After deducting consumption (-879 €), gross margin stands at 288 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 6.8% of revenue. Warning negative scissor effect: despite revenue change (+88%), EBITDA varies by -24%, reducing margin by 10.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

287 391 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

288 270 €

EBITDA (2023) ?
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

19 423 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 757 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 624 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.4%

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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 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

63.166%

Cash flow / Revenue (2023) ?
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

2.539%

Repayment capacity (2023) ?
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 (2023) ?
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

38.5%

Solvency indicators evolution
SPL SPORTS LOISIRS MARCHES DE BRETAGNE

Sector positioning

Debt ratio
0.0 2023
2020
2021
2023
Q1: -35.71
Med: 4.12
Q3: 91.16
Good

In 2023, the debt ratio of SPL SPORTS LOISIRS MARCHE... (0.00) 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
63.17% 2023
2020
2021
2023
Q1: -11.22%
Med: 12.39%
Q3: 44.73%
Excellent

In 2023, the financial autonomy of SPL SPORTS LOISIRS MARCHE... (63.2%) 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 2023
2020
2021
2023
Q1: -0.39 years
Med: 0.0 years
Q3: 2.26 years
Good

In 2023, the repayment capacity of SPL SPORTS LOISIRS MARCHE... (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 265.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

265.985

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SPL SPORTS LOISIRS MARCHES DE BRETAGNE

Sector positioning

Liquidity ratio
265.99 2023
2020
2021
2023
Q1: 76.26
Med: 131.24
Q3: 260.05
Excellent

In 2023, the liquidity ratio of SPL SPORTS LOISIRS MARCHE... (265.99) 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
0.0x 2023
2020
2021
2023
Q1: -0.69x
Med: 0.0x
Q3: 5.3x
Good

In 2023, the interest coverage of SPL SPORTS LOISIRS MARCHE... (0.0x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-104%), freeing up cash.

Operating WCR (2023) ?
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

-793 €

Customer credit (2023) ?
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

27 j

Supplier credit (2023) ?
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

91 j

Inventory turnover (2023) ?
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

5 j

WCR in days of revenue (2023) ?
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

-1 j

WCR and payment terms evolution
SPL SPORTS LOISIRS MARCHES DE BRETAGNE

Positioning of SPL SPORTS LOISIRS MARCHES DE BRETAGNE 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 SPL SPORTS LOISIRS MARCHES DE BRETAGNE is estimated at 94 418 € (range 40 101€ - 152 328€). With an EBITDA of 19 423€, 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 2023
73 tx
40k€ 94k€ 152k€
94 418 € Range: 40 101€ - 152 328€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 423 € × 4.0x
Estimation 78 358 €
44 611€ - 125 136€
Revenue Multiple 30%
287 391 € × 0.57x
Estimation 164 217 €
51 816€ - 264 785€
Net Income Multiple 20%
5 624 € × 5.3x
Estimation 29 872 €
11 256€ - 51 628€
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 SPL SPORTS LOISIRS MARCHES DE BRETAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about SPL SPORTS LOISIRS MARCHES DE BRETAGNE

What is the revenue of SPL SPORTS LOISIRS MARCHES DE BRETAGNE ?

The revenue of SPL SPORTS LOISIRS MARCHES DE BRETAGNE in 2023 is 287 k€.

Is SPL SPORTS LOISIRS MARCHES DE BRETAGNE profitable?

Yes, SPL SPORTS LOISIRS MARCHES DE BRETAGNE generated a net profit of 6 k€ in 2023.

Where is the headquarters of SPL SPORTS LOISIRS MARCHES DE BRETAGNE ?

The headquarters of SPL SPORTS LOISIRS MARCHES DE BRETAGNE is located in MAEN ROCH (35460), in the department Ille-et-Vilaine.

Where to find the tax return of SPL SPORTS LOISIRS MARCHES DE BRETAGNE ?

The tax return of SPL SPORTS LOISIRS MARCHES DE BRETAGNE 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 SPL SPORTS LOISIRS MARCHES DE BRETAGNE operate?

SPL SPORTS LOISIRS MARCHES DE BRETAGNE 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.