ABSOLUTE SPORT MANAGEMENT : revenue, balance sheet and financial ratios

ABSOLUTE SPORT MANAGEMENT is a French company founded 17 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MARSEILLE (13009), this company of category PME shows in 2016 a revenue of 118 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

Financial history - ABSOLUTE SPORT MANAGEMENT (SIREN 511836207)
Indicator 2019 2018 2017 2016 2015 2014 2013 2012
Revenue N/C N/C N/C 118 440 € 139 160 € 136 240 € 13 461 € 10 419 €
Net income 27 782 € 44 420 € 224 135 € 16 142 € 73 934 € 36 254 € 37 855 € -19 899 €
EBITDA N/C N/C N/C 19 137 € 28 204 € -1 412 € -10 536 € -20 590 €
Net margin N/C N/C N/C 13.6% 53.1% 26.6% 281.2% -191.0%

Revenue and income statement

In 2019, ABSOLUTE SPORT MANAGEMENT generates positive net income of 28 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 782 €

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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 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.124%

Financial autonomy (2019) ?
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

95.066%

Asset age ratio (2019) ?
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

5.0%

Solvency indicators evolution
ABSOLUTE SPORT MANAGEMENT

Sector positioning

Debt ratio
0.12 2019
2017
2018
2019
Q1: 0.0
Med: 4.29
Q3: 44.13
Good -23 pts over 3 years

In 2019, the debt ratio of ABSOLUTE SPORT MANAGEMENT (0.12) 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
95.07% 2019
2017
2018
2019
Q1: 5.58%
Med: 39.62%
Q3: 73.61%
Excellent

In 2019, the financial autonomy of ABSOLUTE SPORT MANAGEMENT (95.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 464.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

464.383

Liquidity indicators evolution
ABSOLUTE SPORT MANAGEMENT

Sector positioning

Liquidity ratio
464.38 2019
2017
2018
2019
Q1: 136.05
Med: 274.14
Q3: 675.52
Good -13 pts over 3 years

In 2019, the liquidity ratio of ABSOLUTE SPORT MANAGEMENT (464.38) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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: 612 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 612 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2019) ?
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

0 €

Customer credit (2019) ?
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

612 j

Supplier credit (2019) ?
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

0 j

Inventory turnover (2019) ?
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 and payment terms evolution
ABSOLUTE SPORT MANAGEMENT

Positioning of ABSOLUTE SPORT MANAGEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 73 transactions of similar company sales in 2019, the value of ABSOLUTE SPORT MANAGEMENT is estimated at 108 726 € (range 54 032€ - 242 619€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
73 tx
54k€ 108k€ 242k€
108 726 € Range: 54 032€ - 242 619€
NAF 5 année 2019

Valuation method used

Net Income Multiple
27 782 € × 3.9x = 108 726 €
Range: 54 033€ - 242 620€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ABSOLUTE SPORT MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ABSOLUTE SPORT MANAGEMENT

What is the revenue of ABSOLUTE SPORT MANAGEMENT ?

The revenue of ABSOLUTE SPORT MANAGEMENT in 2016 is 118 k€.

Is ABSOLUTE SPORT MANAGEMENT profitable?

Yes, ABSOLUTE SPORT MANAGEMENT generated a net profit of 28 k€ in 2019.

Where is the headquarters of ABSOLUTE SPORT MANAGEMENT ?

The headquarters of ABSOLUTE SPORT MANAGEMENT is located in MARSEILLE (13009), in the department Bouches-du-Rhone.

Where to find the tax return of ABSOLUTE SPORT MANAGEMENT ?

The tax return of ABSOLUTE SPORT MANAGEMENT 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 ABSOLUTE SPORT MANAGEMENT operate?

ABSOLUTE SPORT MANAGEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.