THIERRY LEPAGE SPORTS - T.L.S. : revenue, balance sheet and financial ratios

THIERRY LEPAGE SPORTS - T.L.S. is a French company founded 10 years ago, specialized in the sector Gestion d'installations sportives. Based in CABRIES (13480), this company of category PME shows in 2018 a revenue of 521 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - THIERRY LEPAGE SPORTS - T.L.S. (SIREN 819326752)
Indicator 2018 2016
Revenue 520 528 € 28 171 €
Net income 24 235 € -16 178 €
EBITDA 80 395 € -21 763 €
Net margin 4.7% -57.4%

Revenue and income statement

In 2018, THIERRY LEPAGE SPORTS - T.L.S. achieves revenue of 521 k€. Vs 2016, growth of +1748% (28 k€ -> 521 k€). After deducting consumption (0 €), gross margin stands at 521 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 80 k€, representing 15.4% of revenue. Positive scissor effect: EBITDA margin improves by +92.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

520 528 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

520 528 €

EBITDA (2018) ?
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

80 395 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 233 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 235 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.4%

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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 -3002%. 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 14.7% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-3002.319%

Financial autonomy (2018) ?
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

-3.128%

Cash flow / Revenue (2018) ?
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

14.669%

Repayment capacity (2018) ?
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

10.292

Asset age ratio (2018) ?
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

74.7%

Solvency indicators evolution
THIERRY LEPAGE SPORTS - T.L.S.

Sector positioning

Debt ratio
-3002.32 2018
2016
2018
Q1: 0.0
Med: 19.04
Q3: 136.17
Excellent -51 pts over 2 years

In 2018, the debt ratio of THIERRY LEPAGE SPORTS - T... (-3002.32) 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
-3.13% 2018
2016
2018
Q1: 1.89%
Med: 25.2%
Q3: 55.69%
Average

In 2018, the financial autonomy of THIERRY LEPAGE SPORTS - T... (-3.1%) 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
10.29 years 2018
2016
2018
Q1: 0.0 years
Med: 0.02 years
Q3: 2.83 years
Watch +51 pts over 2 years

In 2018, the repayment capacity of THIERRY LEPAGE SPORTS - T... (10.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 70.14. 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 4.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

70.136

Interest coverage (2018) ?
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

4.579

Liquidity indicators evolution
THIERRY LEPAGE SPORTS - T.L.S.

Sector positioning

Liquidity ratio
70.14 2018
2016
2018
Q1: 62.96
Med: 128.37
Q3: 255.69
Average -12 pts over 2 years

In 2018, the liquidity ratio of THIERRY LEPAGE SPORTS - T... (70.14) 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
4.58x 2018
2016
2018
Q1: 0.0x
Med: 0.02x
Q3: 5.69x
Good +45 pts over 2 years

In 2018, the interest coverage of THIERRY LEPAGE SPORTS - T... (4.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-11 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-15 350 €

Customer credit (2018) ?
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 (2018) ?
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

38 j

Inventory turnover (2018) ?
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

1 j

WCR in days of revenue (2018) ?
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

-11 j

WCR and payment terms evolution
THIERRY LEPAGE SPORTS - T.L.S.

Positioning of THIERRY LEPAGE SPORTS - T.L.S. 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 THIERRY LEPAGE SPORTS - T.L.S. is estimated at 277 143 € (range 130 181€ - 447 348€). With an EBITDA of 80 395€, 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 2018
73 tx
130k€ 277k€ 447k€
277 143 € Range: 130 181€ - 447 348€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
80 395 € × 4.0x
Estimation 324 337 €
184 653€ - 517 958€
Revenue Multiple 30%
520 528 € × 0.57x
Estimation 297 433 €
93 850€ - 479 583€
Net Income Multiple 20%
24 235 € × 5.3x
Estimation 128 726 €
48 503€ - 222 474€
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 THIERRY LEPAGE SPORTS - T.L.S. with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about THIERRY LEPAGE SPORTS - T.L.S.

What is the revenue of THIERRY LEPAGE SPORTS - T.L.S. ?

The revenue of THIERRY LEPAGE SPORTS - T.L.S. in 2018 is 521 k€.

Is THIERRY LEPAGE SPORTS - T.L.S. profitable?

Yes, THIERRY LEPAGE SPORTS - T.L.S. generated a net profit of 24 k€ in 2018.

Where is the headquarters of THIERRY LEPAGE SPORTS - T.L.S. ?

The headquarters of THIERRY LEPAGE SPORTS - T.L.S. is located in CABRIES (13480), in the department Bouches-du-Rhone.

Where to find the tax return of THIERRY LEPAGE SPORTS - T.L.S. ?

The tax return of THIERRY LEPAGE SPORTS - T.L.S. 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 THIERRY LEPAGE SPORTS - T.L.S. operate?

THIERRY LEPAGE SPORTS - T.L.S. 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.