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UNIVERSAL GAMING : revenue, balance sheet and financial ratios

UNIVERSAL GAMING is a French company founded 9 years ago, specialized in the sector Programmation informatique. Based in BOURG-ACHARD (27310), this company of category PME shows in 2022 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - UNIVERSAL GAMING (SIREN 829325414)
Indicator 2023 2022
Revenue N/C 1 514 606 €
Net income 0 € 29 219 €
EBITDA N/C 49 988 €
Net margin N/C 1.9%

Revenue and income statement

In 2023, UNIVERSAL GAMING records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 225%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

224.723%

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

46.531%

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

38.9%

Solvency indicators evolution
UNIVERSAL GAMING

Sector positioning

Debt ratio
224.72 2023
2022
2023
Q1: 0.0
Med: 4.03
Q3: 49.58
Average +50 pts over 2 years

In 2023, the debt ratio of UNIVERSAL GAMING (224.72) 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
46.53% 2023
2022
2023
Q1: 3.98%
Med: 32.33%
Q3: 62.63%
Good +37 pts over 2 years

In 2023, the financial autonomy of UNIVERSAL GAMING (46.5%) 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
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.75 years
Good

In 2022, the repayment capacity of UNIVERSAL GAMING (0.00) 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 135.49. 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

135.486

Liquidity indicators evolution
UNIVERSAL GAMING

Sector positioning

Liquidity ratio
135.49 2023
2022
2023
Q1: 129.22
Med: 247.92
Q3: 487.46
Average

In 2023, the liquidity ratio of UNIVERSAL GAMING (135.49) 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
0.0x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.71x
Average

In 2022, the interest coverage of UNIVERSAL GAMING (0.0x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
UNIVERSAL GAMING

Positioning of UNIVERSAL GAMING in its sector

Comparison with sector Programmation informatique

Similar companies (Programmation informatique)

Compare UNIVERSAL GAMING with other companies in the same sector:

Frequently asked questions about UNIVERSAL GAMING

What is the revenue of UNIVERSAL GAMING ?

The revenue of UNIVERSAL GAMING in 2022 is 1.5 M€.

Is UNIVERSAL GAMING profitable?

Yes, UNIVERSAL GAMING generated a net profit of 29 k€ in 2022.

Where is the headquarters of UNIVERSAL GAMING ?

The headquarters of UNIVERSAL GAMING is located in BOURG-ACHARD (27310), in the department Eure.

Where to find the tax return of UNIVERSAL GAMING ?

The tax return of UNIVERSAL GAMING 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 UNIVERSAL GAMING operate?

UNIVERSAL GAMING operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.