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45 AVENUE SPORT : revenue, balance sheet and financial ratios

45 AVENUE SPORT is a French company founded 10 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-BERTHEVIN (53940), this company of category PME shows in 2025 a net income positive of 24 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 - 45 AVENUE SPORT (SIREN 818590887)
Indicator 2025 2024 2023 2020 2019 2017
Revenue N/C N/C N/C N/C N/C N/C
Net income 23 638 € -21 642 € 135 527 € 332 € -139 168 € -300 185 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, 45 AVENUE SPORT generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 638 €

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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 253%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

252.599%

Financial autonomy (2025) ?
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

18.831%

Asset age ratio (2025) ?
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

24.6%

Solvency indicators evolution
45 AVENUE SPORT

Sector positioning

Debt ratio
252.6 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Watch

In 2025, the debt ratio of 45 AVENUE SPORT (252.60) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
18.83% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average

In 2025, the financial autonomy of 45 AVENUE SPORT (18.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 194.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

194.831

Liquidity indicators evolution
45 AVENUE SPORT

Sector positioning

Liquidity ratio
194.83 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average -32 pts over 3 years

In 2025, the liquidity ratio of 45 AVENUE SPORT (194.83) 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.

Positioning of 45 AVENUE SPORT in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of 45 AVENUE SPORT is estimated at 108 067 € (range 42 704€ - 195 333€). 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 2025
239 transactions
42k€ 108k€ 195k€
108 067 € Range: 42 704€ - 195 333€
NAF 5 all-time

Valuation method used

Net Income Multiple
23 638 € × 4.6x = 108 067 €
Range: 42 705€ - 195 333€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare 45 AVENUE SPORT with other companies in the same sector:

Frequently asked questions about 45 AVENUE SPORT

What is the revenue of 45 AVENUE SPORT ?

The revenue of 45 AVENUE SPORT is not publicly disclosed (confidential accounts filed with INPI).

Is 45 AVENUE SPORT profitable?

Yes, 45 AVENUE SPORT generated a net profit of 24 k€ in 2025.

Where is the headquarters of 45 AVENUE SPORT ?

The headquarters of 45 AVENUE SPORT is located in SAINT-BERTHEVIN (53940), in the department Mayenne.

Where to find the tax return of 45 AVENUE SPORT ?

The tax return of 45 AVENUE 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).

In which sector does 45 AVENUE SPORT operate?

45 AVENUE SPORT operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.