UNION SPORTIVE ORLEANS LOIRET FOOTBALL : revenue, balance sheet and financial ratios

UNION SPORTIVE ORLEANS LOIRET FOOTBALL is a French company founded 14 years ago, specialized in the sector Activités de clubs de sports. Based in ORLEANS (45100), this company of category ETI shows in 2025 a revenue of 1.2 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 - UNION SPORTIVE ORLEANS LOIRET FOOTBALL (SIREN 534101704)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 223 138 € 1 462 269 € N/C 1 125 528 € 571 352 € 1 144 148 € 1 475 536 € 1 105 781 € 751 392 € 969 424 €
Net income -2 175 936 € -1 836 409 € -1 559 400 € -238 985 € -141 736 € 214 332 € -89 742 € 639 472 € -52 132 € -628 794 €
EBITDA -2 389 394 € -2 174 081 € N/C -1 258 003 € -2 618 206 € -5 057 682 € -5 699 949 € -4 420 721 € -5 101 790 € -1 688 312 €
Net margin -177.9% -125.6% N/C -21.2% -24.8% 18.7% -6.1% 57.8% -6.9% -64.9%

Revenue and income statement

In 2025, UNION SPORTIVE ORLEANS LOIRET FOOTBALL achieves revenue of 1.2 M€. Revenue is growing positively over 10 years (CAGR: +2.6%). Significant drop of -16% vs 2024. After deducting consumption (112 k€), gross margin stands at 1.1 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.4 M€, representing -195.3% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -10%, reducing margin by 46.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2.2 M€ (-177.9% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 223 138 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 111 045 €

EBITDA (2025) ?
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

-2 389 394 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 247 337 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 175 936 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-139.3%

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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 -159%. 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 -114%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-158.715%

Financial autonomy (2025) ?
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

-113.737%

Cash flow / Revenue (2025) ?
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

-135.423%

Repayment capacity (2025) ?
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

-1.888

Asset age ratio (2025) ?
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

17.9%

Solvency indicators evolution
UNION SPORTIVE ORLEANS LOIRET FOOTBALL

Sector positioning

Debt ratio
-158.72 2025
2023
2024
2025
Q1: 0.73
Med: 28.3
Q3: 118.88
Excellent

In 2025, the debt ratio of UNION SPORTIVE ORLEANS LO... (-158.72) 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
-113.74% 2025
2023
2024
2025
Q1: 8.91%
Med: 23.2%
Q3: 37.37%
Watch -21 pts over 3 years

In 2025, the financial autonomy of UNION SPORTIVE ORLEANS LO... (-113.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-1.89 years 2025
2024
2025
Q1: -0.66 years
Med: -0.2 years
Q3: 0.0 years
Excellent

In 2025, the repayment capacity of UNION SPORTIVE ORLEANS LO... (-1.89) 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 288.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

288.835

Interest coverage (2025) ?
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

-0.098

Liquidity indicators evolution
UNION SPORTIVE ORLEANS LOIRET FOOTBALL

Sector positioning

Liquidity ratio
288.83 2025
2023
2024
2025
Q1: 104.78
Med: 149.38
Q3: 198.16
Excellent +59 pts over 3 years

In 2025, the liquidity ratio of UNION SPORTIVE ORLEANS LO... (288.83) 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
-0.1x 2025
2024
2025
Q1: -3.61x
Med: -0.51x
Q3: 0.0x
Good +23 pts over 2 years

In 2025, the interest coverage of UNION SPORTIVE ORLEANS LO... (-0.1x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 270 k€ to permanently finance. Over 2016-2025, WCR increased by +155%, requiring additional financing.

Operating WCR (2025) ?
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

270 106 €

Customer credit (2025) ?
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

34 j

Supplier credit (2025) ?
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

93 j

Inventory turnover (2025) ?
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

8 j

WCR in days of revenue (2025) ?
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

80 j

WCR and payment terms evolution
UNION SPORTIVE ORLEANS LOIRET FOOTBALL

Positioning of UNION SPORTIVE ORLEANS LOIRET FOOTBALL in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of UNION SPORTIVE ORLEANS LOIRET FOOTBALL is estimated at 758 039 € (range 379 346€ - 1 220 216€). 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 2025
161 transactions
379k€ 758k€ 1220k€
758 039 € Range: 379 346€ - 1 220 216€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
1 223 138 € × 0.62x = 758 039 €
Range: 379 346€ - 1 220 216€

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 (Activités de clubs de sports)

Compare UNION SPORTIVE ORLEANS LOIRET FOOTBALL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about UNION SPORTIVE ORLEANS LOIRET FOOTBALL

What is the revenue of UNION SPORTIVE ORLEANS LOIRET FOOTBALL ?

The revenue of UNION SPORTIVE ORLEANS LOIRET FOOTBALL in 2025 is 1.2 M€.

Is UNION SPORTIVE ORLEANS LOIRET FOOTBALL profitable?

UNION SPORTIVE ORLEANS LOIRET FOOTBALL recorded a net loss in 2025.

Where is the headquarters of UNION SPORTIVE ORLEANS LOIRET FOOTBALL ?

The headquarters of UNION SPORTIVE ORLEANS LOIRET FOOTBALL is located in ORLEANS (45100), in the department Loiret.

Where to find the tax return of UNION SPORTIVE ORLEANS LOIRET FOOTBALL ?

The tax return of UNION SPORTIVE ORLEANS LOIRET FOOTBALL 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 UNION SPORTIVE ORLEANS LOIRET FOOTBALL operate?

UNION SPORTIVE ORLEANS LOIRET FOOTBALL operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.