SIREN : 518209184
FL SPORT is a French company founded 16 years ago, specialized in the sector Activités des sièges sociaux. Based in LE MANS (72000), this company of category PME shows in 2016 a revenue of 91 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Kennzahl | 2016 |
|---|---|
| Umsatz | 91 200 € |
| Nettoergebnis | -249 562 € |
| EBITDA | 12 068 € |
| Nettomarge | -273.6% |
In 2016, FL SPORT achieves revenue of 91 k€. After deducting consumption (0 €), gross margin stands at 91 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 12 k€, representing 13.2% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -250 k€ (-273.6% of revenue), which will impact equity.
91 200 €
91 200 €
12 068 €
-52 166 €
-249 562 €
13.2%
The debt ratio (= Financial debt / Equity x 100) stands at -135%. 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 -45%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-135.427%
-44.544%
12.797%
1.051
In 2016, the debt ratio of FL SPORT (-135.43) 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.
In 2016, the financial autonomy of FL SPORT (-44.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2016, the repayment capacity of FL SPORT (1.05) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 118.74. 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 1632.4x. Operating income very largely covers interest expenses: high safety margin.
118.738
1632.416
In 2016, the liquidity ratio of FL SPORT (118.74) 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.
In 2016, the interest coverage of FL SPORT (1632.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 254 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. The gap of 170 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 20 days of revenue, i.e. 5 k€ to permanently finance.
5 170 €
254 j
84 j
0 j
20 j
Based on 808 transactions of similar company sales (all years), the value of FL SPORT is estimated at 49 363 € (range 20 917€ - 88 154€). With an EBITDA of 12 068€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 808 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FL SPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of FL SPORT in 2016 is 91 k€.
FL SPORT recorded a net loss in 2016.
The headquarters of FL SPORT is located in LE MANS (72000), in the department Sarthe.
The tax return of FL SPORT 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).
FL SPORT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.