SPORT LOISIR CLUB : revenue, balance sheet and financial ratios

SPORT LOISIR CLUB is a French company founded 40 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in ARGELES-SUR-MER (66700), this company of category PME shows in 2024 a revenue of 11.2 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 - SPORT LOISIR CLUB (SIREN 333846707)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 153 716 € 9 714 869 € 8 051 475 € 6 265 318 € 4 701 818 € 7 007 023 € 6 860 678 € 6 414 435 € 7 553 590 €
Net income 1 284 364 € 959 746 € 374 087 € 3 093 063 € -721 827 € 465 316 € 555 059 € 163 540 € 871 273 €
EBITDA 1 682 451 € 1 306 620 € 564 046 € 745 582 € -637 156 € 314 926 € 615 157 € 296 534 € 669 532 €
Net margin 11.5% 9.9% 4.6% 49.4% -15.4% 6.6% 8.1% 2.5% 11.5%

Revenue and income statement

In 2024, SPORT LOISIR CLUB achieves revenue of 11.2 M€. Revenue is growing positively over 9 years (CAGR: +5.0%). Vs 2023, growth of +15% (9.7 M€ -> 11.2 M€). After deducting consumption (0 €), gross margin stands at 11.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 15.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 153 716 €

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

11 153 716 €

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

1 682 451 €

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

1 522 634 €

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

1 284 364 €

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

15.1%

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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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.395%

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

92.703%

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

12.759%

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

0.013

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

36.4%

Solvency indicators evolution
SPORT LOISIR CLUB

Sector positioning

Debt ratio
0.4 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Excellent

In 2024, the debt ratio of SPORT LOISIR CLUB (0.40) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
92.7% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Excellent +19 pts over 3 years

In 2024, the financial autonomy of SPORT LOISIR CLUB (92.7%) 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: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Excellent

In 2024, the repayment capacity of SPORT LOISIR CLUB (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 1109.03. 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 0.1x. 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

1109.031

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

0.089

Liquidity indicators evolution
SPORT LOISIR CLUB

Sector positioning

Liquidity ratio
1109.03 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Excellent

In 2024, the liquidity ratio of SPORT LOISIR CLUB (1109.03) 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
0.09x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average

In 2024, the interest coverage of SPORT LOISIR CLUB (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Overall, WCR represents 7 days of revenue, i.e. 213 k€ to permanently finance. Over 2016-2024, WCR increased by +205%, requiring additional financing.

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

213 148 €

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

0 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

3 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

0 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

7 j

WCR and payment terms evolution
SPORT LOISIR CLUB

Positioning of SPORT LOISIR CLUB in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Based on 153 transactions of similar company sales (all years), the value of SPORT LOISIR CLUB is estimated at 13 249 252 € (range 7 123 448€ - 20 579 559€). With an EBITDA of 1 682 451€, the sector multiple of 7.1x is applied. The price/revenue ratio is 1.61x (premium valuation). 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
153 transactions
7123k€ 13249k€ 20579k€
13 249 252 € Range: 7 123 448€ - 20 579 559€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 682 451 € × 7.1x
Estimation 12 022 282 €
6 198 842€ - 17 789 315€
Revenue Multiple 30%
11 153 716 € × 1.61x
Estimation 18 002 090 €
11 589 782€ - 24 357 111€
Net Income Multiple 20%
1 284 364 € × 7.2x
Estimation 9 187 422 €
2 735 466€ - 21 888 842€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)

Compare SPORT LOISIR CLUB with other companies in the same sector:

Voir toutes les statistiques du secteur Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Frequently asked questions about SPORT LOISIR CLUB

What is the revenue of SPORT LOISIR CLUB ?

The revenue of SPORT LOISIR CLUB in 2024 is 11.2 M€.

Is SPORT LOISIR CLUB profitable?

Yes, SPORT LOISIR CLUB generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of SPORT LOISIR CLUB ?

The headquarters of SPORT LOISIR CLUB is located in ARGELES-SUR-MER (66700), in the department Pyrenees-Orientales.

Where to find the tax return of SPORT LOISIR CLUB ?

The tax return of SPORT LOISIR CLUB 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 SPORT LOISIR CLUB operate?

SPORT LOISIR CLUB operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.