VITA LIBERTE SAINT BARNABE : revenue, balance sheet and financial ratios

VITA LIBERTE SAINT BARNABE is a French company founded 11 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in MARSEILLE (13012), this company of category PME shows in 2022 a revenue of 180 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 - VITA LIBERTE SAINT BARNABE (SIREN 809276082)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 180 184 € 120 165 € 114 084 € 224 775 € 227 575 € 250 965 €
Net income 2 589 € 27 435 € 12 571 € 20 777 € 25 631 € 37 440 €
EBITDA 23 100 € 42 994 € 26 910 € 54 145 € 54 320 € 60 606 €
Net margin 1.4% 22.8% 11.0% 9.2% 11.3% 14.9%

Revenue and income statement

In 2022, VITA LIBERTE SAINT BARNABE achieves revenue of 180 k€. Revenue is declining over the period 2017-2022 (CAGR: -6.4%). Vs 2021, growth of +50% (120 k€ -> 180 k€). After deducting consumption (8 k€), gross margin stands at 172 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 12.8% of revenue. Warning negative scissor effect: despite revenue change (+50%), EBITDA varies by -46%, reducing margin by 23.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

180 184 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

171 801 €

EBITDA (2022) ?
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

23 100 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 513 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 589 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.5%

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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 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 43%. 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 6.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.004%

Financial autonomy (2022) ?
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

42.633%

Cash flow / Revenue (2022) ?
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

6.613%

Repayment capacity (2022) ?
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

0.629

Asset age ratio (2022) ?
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

16.6%

Solvency indicators evolution
VITA LIBERTE SAINT BARNABE

Sector positioning

Debt ratio
20.0 2022
2020
2021
2022
Q1: 0.0
Med: 20.91
Q3: 115.9
Good -26 pts over 3 years

In 2022, the debt ratio of VITA LIBERTE SAINT BARNABE (20.00) 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
42.63% 2022
2020
2021
2022
Q1: 1.85%
Med: 28.95%
Q3: 60.67%
Good +31 pts over 3 years

In 2022, the financial autonomy of VITA LIBERTE SAINT BARNABE (42.6%) 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
0.63 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.48 years
Average -15 pts over 3 years

In 2022, the repayment capacity of VITA LIBERTE SAINT BARNABE (0.63) 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 146.60. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

146.604

Interest coverage (2022) ?
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

0.706

Liquidity indicators evolution
VITA LIBERTE SAINT BARNABE

Sector positioning

Liquidity ratio
146.6 2022
2020
2021
2022
Q1: 86.14
Med: 186.08
Q3: 374.88
Average -18 pts over 3 years

In 2022, the liquidity ratio of VITA LIBERTE SAINT BARNABE (146.60) 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
0.71x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.51x
Good -13 pts over 3 years

In 2022, the interest coverage of VITA LIBERTE SAINT BARNABE (0.7x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Overall, WCR represents 86 days of revenue, i.e. 43 k€ to permanently finance. Over 2017-2022, WCR increased by +696%, requiring additional financing.

Operating WCR (2022) ?
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

42 974 €

Customer credit (2022) ?
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

1 j

Supplier credit (2022) ?
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

52 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

86 j

WCR and payment terms evolution
VITA LIBERTE SAINT BARNABE

Positioning of VITA LIBERTE SAINT BARNABE in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 44 508€ to 170 862€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
44k€ 84k€ 170k€
84 552 € Range: 44 508€ - 170 862€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare VITA LIBERTE SAINT BARNABE with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about VITA LIBERTE SAINT BARNABE

What is the revenue of VITA LIBERTE SAINT BARNABE ?

The revenue of VITA LIBERTE SAINT BARNABE in 2022 is 180 k€.

Is VITA LIBERTE SAINT BARNABE profitable?

Yes, VITA LIBERTE SAINT BARNABE generated a net profit of 3 k€ in 2022.

Where is the headquarters of VITA LIBERTE SAINT BARNABE ?

The headquarters of VITA LIBERTE SAINT BARNABE is located in MARSEILLE (13012), in the department Bouches-du-Rhone.

Where to find the tax return of VITA LIBERTE SAINT BARNABE ?

The tax return of VITA LIBERTE SAINT BARNABE 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 VITA LIBERTE SAINT BARNABE operate?

VITA LIBERTE SAINT BARNABE operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.