TERRAINS DE SPORT ET ENVIRONNEMENT : revenue, balance sheet and financial ratios

TERRAINS DE SPORT ET ENVIRONNEMENT is a French company founded 15 years ago, specialized in the sector Services d'aménagement paysager . Based in MARCHESIEUX (50190), this company of category PME shows in 2024 a revenue of 5.4 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 - TERRAINS DE SPORT ET ENVIRONNEMENT (SIREN 532001641)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 5 365 127 € 4 640 122 € N/C N/C N/C N/C 1 020 041 € N/C
Net income 266 066 € 259 669 € 270 485 € 50 174 € 56 940 € 80 625 € 9 765 € 73 689 €
EBITDA 677 554 € 614 463 € N/C N/C N/C N/C 55 968 € N/C
Net margin 5.0% 5.6% N/C N/C N/C N/C 1.0% N/C

Revenue and income statement

In 2024, TERRAINS DE SPORT ET ENVIRONNEMENT achieves revenue of 5.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +26.8%. Vs 2023, growth of +16% (4.6 M€ -> 5.4 M€). After deducting consumption (1.4 M€), gross margin stands at 3.9 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 678 k€, representing 12.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 266 k€, i.e. 5.0% 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

5 365 127 €

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

3 942 353 €

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

677 554 €

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

353 494 €

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

266 066 €

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

12.6%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.7% 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

44.34%

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

41.807%

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

11.652%

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

0.555

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

32.6%

Solvency indicators evolution
TERRAINS DE SPORT ET ENVIRONNEMENT

Sector positioning

Debt ratio
44.34 2024
2021
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Average

In 2024, the debt ratio of TERRAINS DE SPORT ET ENVI... (44.34) 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
41.81% 2024
2021
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Good

In 2024, the financial autonomy of TERRAINS DE SPORT ET ENVI... (41.8%) 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
0.56 years 2024
2023
2024
Q1: 0.0 years
Med: 0.46 years
Q3: 1.7 years
Average

In 2024, the repayment capacity of TERRAINS DE SPORT ET ENVI... (0.56) 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 166.77. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

166.774

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

1.573

Liquidity indicators evolution
TERRAINS DE SPORT ET ENVIRONNEMENT

Sector positioning

Liquidity ratio
166.77 2024
2021
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Average

In 2024, the liquidity ratio of TERRAINS DE SPORT ET ENVI... (166.77) 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
1.57x 2024
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 3.72x
Good +10 pts over 2 years

In 2024, the interest coverage of TERRAINS DE SPORT ET ENVI... (1.6x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 468 k€ to permanently finance.

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

467 571 €

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

49 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

45 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

3 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

31 j

WCR and payment terms evolution
TERRAINS DE SPORT ET ENVIRONNEMENT

Positioning of TERRAINS DE SPORT ET ENVIRONNEMENT in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of TERRAINS DE SPORT ET ENVIRONNEMENT is estimated at 1 678 484 € (range 647 024€ - 2 908 290€). With an EBITDA of 677 554€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (conservative 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
125 transactions
647k€ 1678k€ 2908k€
1 678 484 € Range: 647 024€ - 2 908 290€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
677 554 € × 2.8x
Estimation 1 879 310 €
609 387€ - 3 441 625€
Revenue Multiple 30%
5 365 127 € × 0.35x
Estimation 1 890 480 €
970 966€ - 2 682 899€
Net Income Multiple 20%
266 066 € × 3.2x
Estimation 858 426 €
255 207€ - 1 913 042€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare TERRAINS DE SPORT ET ENVIRONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about TERRAINS DE SPORT ET ENVIRONNEMENT

What is the revenue of TERRAINS DE SPORT ET ENVIRONNEMENT ?

The revenue of TERRAINS DE SPORT ET ENVIRONNEMENT in 2024 is 5.4 M€.

Is TERRAINS DE SPORT ET ENVIRONNEMENT profitable?

Yes, TERRAINS DE SPORT ET ENVIRONNEMENT generated a net profit of 266 k€ in 2024.

Where is the headquarters of TERRAINS DE SPORT ET ENVIRONNEMENT ?

The headquarters of TERRAINS DE SPORT ET ENVIRONNEMENT is located in MARCHESIEUX (50190), in the department Manche.

Where to find the tax return of TERRAINS DE SPORT ET ENVIRONNEMENT ?

The tax return of TERRAINS DE SPORT ET ENVIRONNEMENT 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 TERRAINS DE SPORT ET ENVIRONNEMENT operate?

TERRAINS DE SPORT ET ENVIRONNEMENT operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.