STADE DIJONNAIS PAR ABREVIATION S. D. : revenue, balance sheet and financial ratios

STADE DIJONNAIS PAR ABREVIATION S. D. is a French company founded 18 years ago, specialized in the sector Autres activités liées au sport. Based in LONGVIC (21600), this company of category PME shows in 2023 a revenue of 775 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 - STADE DIJONNAIS PAR ABREVIATION S. D. (SIREN 500690292)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 774 779 € 1 042 612 € 605 525 € 903 400 € N/C 776 687 € 736 151 € 680 833 €
Net income -123 347 € -249 974 € -80 171 € -148 636 € -448 254 € -214 036 € -222 465 € 334 072 €
EBITDA -1 278 858 € -936 272 € -268 891 € -531 749 € N/C -253 800 € -333 928 € 63 088 €
Net margin -15.9% -24.0% -13.2% -16.5% N/C -27.6% -30.2% 49.1%

Revenue and income statement

In 2023, STADE DIJONNAIS PAR ABREVIATION S. D. achieves revenue of 775 k€. Revenue is growing positively over 8 years (CAGR: +1.9%). Significant drop of -26% vs 2022. After deducting consumption (73 k€), gross margin stands at 702 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.3 M€, representing -165.1% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -37%, reducing margin by 75.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -123 k€ (-15.9% of revenue), which will impact equity.

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

774 779 €

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

701 752 €

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

-1 278 858 €

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

-1 208 915 €

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

-123 347 €

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

-138.2%

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

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

62.088%

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

29.345%

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

-138.194%

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

-0.164

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

44.7%

Solvency indicators evolution
STADE DIJONNAIS PAR ABREVIATION S. D.

Sector positioning

Debt ratio
62.09 2023
2021
2022
2023
Q1: 0.0
Med: 10.85
Q3: 84.92
Average -8 pts over 3 years

In 2023, the debt ratio of STADE DIJONNAIS PAR ABREV... (62.09) 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
29.34% 2023
2021
2022
2023
Q1: 0.0%
Med: 22.56%
Q3: 53.2%
Good

In 2023, the financial autonomy of STADE DIJONNAIS PAR ABREV... (29.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-0.16 years 2023
2021
2022
2023
Q1: -0.55 years
Med: 0.0 years
Q3: 1.12 years
Good +18 pts over 3 years

In 2023, the repayment capacity of STADE DIJONNAIS PAR ABREV... (-0.16) 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 180.85. 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

180.854

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

-0.304

Liquidity indicators evolution
STADE DIJONNAIS PAR ABREVIATION S. D.

Sector positioning

Liquidity ratio
180.85 2023
2021
2022
2023
Q1: 92.28
Med: 192.36
Q3: 397.46
Average -7 pts over 3 years

In 2023, the liquidity ratio of STADE DIJONNAIS PAR ABREV... (180.85) 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
-0.3x 2023
2021
2022
2023
Q1: -0.28x
Med: 0.0x
Q3: 1.39x
Average

In 2023, the interest coverage of STADE DIJONNAIS PAR ABREV... (-0.3x) 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: 120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 269 days of revenue, i.e. 578 k€ to permanently finance. Over 2016-2023, WCR increased by +84%, requiring additional financing.

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

578 357 €

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

120 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

104 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

24 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

269 j

WCR and payment terms evolution
STADE DIJONNAIS PAR ABREVIATION S. D.

Positioning of STADE DIJONNAIS PAR ABREVIATION S. D. in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of STADE DIJONNAIS PAR ABREVIATION S. D. is estimated at 480 168 € (range 240 291€ - 772 928€). The price/revenue ratio is 0.62x (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 2023
161 transactions
240k€ 480k€ 772k€
480 168 € Range: 240 291€ - 772 928€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
774 779 € × 0.62x = 480 169 €
Range: 240 292€ - 772 928€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 liées au sport)

Compare STADE DIJONNAIS PAR ABREVIATION S. D. with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about STADE DIJONNAIS PAR ABREVIATION S. D.

What is the revenue of STADE DIJONNAIS PAR ABREVIATION S. D. ?

The revenue of STADE DIJONNAIS PAR ABREVIATION S. D. in 2023 is 775 k€.

Is STADE DIJONNAIS PAR ABREVIATION S. D. profitable?

STADE DIJONNAIS PAR ABREVIATION S. D. recorded a net loss in 2023.

Where is the headquarters of STADE DIJONNAIS PAR ABREVIATION S. D. ?

The headquarters of STADE DIJONNAIS PAR ABREVIATION S. D. is located in LONGVIC (21600), in the department Cote-d'Or.

Where to find the tax return of STADE DIJONNAIS PAR ABREVIATION S. D. ?

The tax return of STADE DIJONNAIS PAR ABREVIATION S. D. 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 STADE DIJONNAIS PAR ABREVIATION S. D. operate?

STADE DIJONNAIS PAR ABREVIATION S. D. operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.