FOURNIT GEN SPORTIVE PATRONNAGE FRANCE : revenue, balance sheet and financial ratios

In 2024, FOURNIT GEN SPORTIVE PATRONNAGE FRANCE achieves revenue of 32 k€. Revenue is declining over the period 2018-2024 (CAGR: -5.3%). Significant drop of -47% vs 2023. After deducting consumption (17 k€), gross margin stands at 14 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -63.1% of revenue. Warning negative scissor effect: despite revenue change (-47%), EBITDA varies by -1011%, reducing margin by 66.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -11 k€ (-33.6% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). WCR is negative (-7 days): operations structurally generate cash.

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 10 152€ to 20 174€ is provided for information purposes only and requires in-depth analysis to be confirmed.