TENNIS CLUB DE LA CHATAIGNERAIE : revenue, balance sheet and financial ratios

TENNIS CLUB DE LA CHATAIGNERAIE is a French company founded 37 years ago, specialized in the sector Gestion d'installations sportives. Based in MONTGERMONT (35760), this company of category PME shows in 2017 a revenue of 102 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - TENNIS CLUB DE LA CHATAIGNERAIE (SIREN 347529778)
Indicator 2017 2016
Revenue 101 710 € 89 393 €
Net income 44 585 € -7 250 €
EBITDA 5 096 € -5 982 €
Net margin 43.8% -8.1%

Revenue and income statement

In 2017, TENNIS CLUB DE LA CHATAIGNERAIE achieves revenue of 102 k€. Vs 2016, growth of +14% (89 k€ -> 102 k€). After deducting consumption (8 k€), gross margin stands at 93 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 5.0% of revenue. Positive scissor effect: EBITDA margin improves by +11.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 43.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

101 710 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

93 224 €

EBITDA (2017) ?
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

5 096 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

445 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

44 585 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.0%

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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 -3332%. 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 -1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-3332.07%

Financial autonomy (2017) ?
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

-1.323%

Cash flow / Revenue (2017) ?
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

5.178%

Repayment capacity (2017) ?
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

6.271

Asset age ratio (2017) ?
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

12.7%

Solvency indicators evolution
TENNIS CLUB DE LA CHATAIGNERAIE

Sector positioning

Debt ratio
-3332.07 2017
2016
2017
Q1: 0.0
Med: 16.61
Q3: 126.45
Excellent

In 2017, the debt ratio of TENNIS CLUB DE LA CHATAIG... (-3332.07) 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
-1.32% 2017
2016
2017
Q1: 2.89%
Med: 23.63%
Q3: 51.89%
Average

In 2017, the financial autonomy of TENNIS CLUB DE LA CHATAIG... (-1.3%) 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
6.27 years 2017
2016
2017
Q1: 0.0 years
Med: 0.17 years
Q3: 3.37 years
Average +50 pts over 2 years

In 2017, the repayment capacity of TENNIS CLUB DE LA CHATAIG... (6.27) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 60.64. 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 29.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

60.64

Interest coverage (2017) ?
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

29.376

Liquidity indicators evolution
TENNIS CLUB DE LA CHATAIGNERAIE

Sector positioning

Liquidity ratio
60.64 2017
2016
2017
Q1: 66.73
Med: 128.17
Q3: 236.65
Watch

In 2017, the liquidity ratio of TENNIS CLUB DE LA CHATAIG... (60.64) 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
29.38x 2017
2016
2017
Q1: 0.0x
Med: 0.04x
Q3: 5.72x
Excellent +50 pts over 2 years

In 2017, the interest coverage of TENNIS CLUB DE LA CHATAIG... (29.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 105 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-15 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-4 114 €

Customer credit (2017) ?
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 (2017) ?
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

105 j

Inventory turnover (2017) ?
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

12 j

WCR in days of revenue (2017) ?
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
TENNIS CLUB DE LA CHATAIGNERAIE

Positioning of TENNIS CLUB DE LA CHATAIGNERAIE 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 TENNIS CLUB DE LA CHATAIGNERAIE is estimated at 75 078 € (range 29 199€ - 126 385€). With an EBITDA of 5 096€, 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 2017
73 tx
29k€ 75k€ 126k€
75 078 € Range: 29 199€ - 126 385€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 096 € × 4.0x
Estimation 20 559 €
11 705€ - 32 832€
Revenue Multiple 30%
101 710 € × 0.57x
Estimation 58 118 €
18 338€ - 93 709€
Net Income Multiple 20%
44 585 € × 5.3x
Estimation 236 817 €
89 231€ - 409 285€
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 TENNIS CLUB DE LA CHATAIGNERAIE with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about TENNIS CLUB DE LA CHATAIGNERAIE

What is the revenue of TENNIS CLUB DE LA CHATAIGNERAIE ?

The revenue of TENNIS CLUB DE LA CHATAIGNERAIE in 2017 is 102 k€.

Is TENNIS CLUB DE LA CHATAIGNERAIE profitable?

Yes, TENNIS CLUB DE LA CHATAIGNERAIE generated a net profit of 45 k€ in 2017.

Where is the headquarters of TENNIS CLUB DE LA CHATAIGNERAIE ?

The headquarters of TENNIS CLUB DE LA CHATAIGNERAIE is located in MONTGERMONT (35760), in the department Ille-et-Vilaine.

Where to find the tax return of TENNIS CLUB DE LA CHATAIGNERAIE ?

The tax return of TENNIS CLUB DE LA CHATAIGNERAIE 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 TENNIS CLUB DE LA CHATAIGNERAIE operate?

TENNIS CLUB DE LA CHATAIGNERAIE 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.