UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL : revenue, balance sheet and financial ratios

UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL is a French company founded 39 years ago, specialized in the sector Activités de clubs de sports. Based in CRETEIL (94000), this company of category PME shows in 2024 a revenue of 745 k€. 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 DE CRETEIL LUSITANOS FOOTBALL (SIREN 334538006)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 745 001 € 1 010 572 € 3 082 740 € 1 182 622 € 1 418 693 € 1 013 353 € 1 365 502 € 1 319 443 € 1 502 961 €
Net income -682 266 € -327 846 € 82 540 € 181 750 € 172 064 € -39 921 € -228 233 € -37 878 € 10 720 €
EBITDA -893 122 € -795 199 € 169 320 € -319 301 € 401 527 € -619 336 € -1 217 785 € -2 141 472 € -3 895 869 €
Net margin -91.6% -32.4% 2.7% 15.4% 12.1% -3.9% -16.7% -2.9% 0.7%

Revenue and income statement

In 2024, UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL achieves revenue of 745 k€. Revenue is declining over the period 2016-2024 (CAGR: -8.4%). Significant drop of -26% vs 2023. After deducting consumption (16 k€), gross margin stands at 729 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -893 k€, representing -119.9% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -12%, reducing margin by 41.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -682 k€ (-91.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

745 001 €

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

728 548 €

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

-893 122 €

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

-799 816 €

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

-682 266 €

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

-47.9%

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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 20%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

20.035%

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

17.346%

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

-40.691%

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

-0.043

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

1.0%

Solvency indicators evolution
UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL

Sector positioning

Debt ratio
20.04 2024
2022
2023
2024
Q1: 0.0
Med: 34.22
Q3: 146.62
Good +14 pts over 3 years

In 2024, the debt ratio of UNION SPORTIVE DE CRETEIL... (20.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
17.35% 2024
2022
2023
2024
Q1: 0.0%
Med: 19.1%
Q3: 35.78%
Average -27 pts over 3 years

In 2024, the financial autonomy of UNION SPORTIVE DE CRETEIL... (17.4%) 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
-0.04 years 2024
2022
2023
2024
Q1: -1.02 years
Med: 0.0 years
Q3: 1.37 years
Good

In 2024, the repayment capacity of UNION SPORTIVE DE CRETEIL... (-0.04) 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 293.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

293.798

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

0.0

Liquidity indicators evolution
UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL

Sector positioning

Liquidity ratio
293.8 2024
2022
2023
2024
Q1: 81.54
Med: 131.18
Q3: 208.3
Excellent

In 2024, the liquidity ratio of UNION SPORTIVE DE CRETEIL... (293.80) 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
0.0x 2024
2022
2023
2024
Q1: -1.38x
Med: 0.0x
Q3: 3.98x
Good

In 2024, the interest coverage of UNION SPORTIVE DE CRETEIL... (0.0x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-67 days): operations structurally generate cash. Notable WCR improvement over the period (-157%), freeing up cash.

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

-138 458 €

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

59 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

36 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

1 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

-67 j

WCR and payment terms evolution
UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL

Positioning of UNION SPORTIVE DE CRETEIL LUSITANOS 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 DE CRETEIL LUSITANOS FOOTBALL is estimated at 461 713 € (range 231 056€ - 743 221€). 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 2024
161 transactions
231k€ 461k€ 743k€
461 713 € Range: 231 056€ - 743 221€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
745 001 € × 0.62x = 461 714 €
Range: 231 056€ - 743 221€

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 DE CRETEIL LUSITANOS 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 DE CRETEIL LUSITANOS FOOTBALL

What is the revenue of UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL ?

The revenue of UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL in 2024 is 745 k€.

Is UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL profitable?

UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL recorded a net loss in 2024.

Where is the headquarters of UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL ?

The headquarters of UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL is located in CRETEIL (94000), in the department Val-de-Marne.

Where to find the tax return of UNION SPORTIVE DE CRETEIL LUSITANOS FOOTBALL ?

The tax return of UNION SPORTIVE DE CRETEIL LUSITANOS 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 DE CRETEIL LUSITANOS FOOTBALL operate?

UNION SPORTIVE DE CRETEIL LUSITANOS 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.