SIREN : 388432429
ACL SPORT NATURE is a French company founded 33 years ago, specialized in the sector Fabrication d'articles de sport. Based in BEIGNON (56380), this company of category PME shows in 2023 a revenue of 10.0 M€. 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
| Indicator | 2023 | 2022 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 9 961 030 € | N/C | N/C | N/C | N/C | N/C |
| Net income | 1 679 661 € | 1 174 543 € | 447 956 € | 418 004 € | 203 716 € | 449 353 € |
| EBITDA | 2 475 536 € | N/C | N/C | N/C | N/C | N/C |
| Net margin | 16.9% | N/C | N/C | N/C | N/C | N/C |
In 2023, ACL SPORT NATURE achieves revenue of 10.0 M€. After deducting consumption (2.4 M€), gross margin stands at 7.6 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 24.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.7 M€, i.e. 16.9% of revenue. This profit can be retained or distributed to shareholders.
9 961 030 €
7 557 275 €
2 475 536 €
2 168 558 €
1 679 661 €
24.8%
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 72%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
10.301%
71.956%
19.669%
0.298
35.6%
In 2023, the debt ratio of ACL SPORT NATURE (10.30) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of ACL SPORT NATURE (72.0%) 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.
In 2023, the repayment capacity of ACL SPORT NATURE (0.30) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 330.01. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
330.011
0.148
In 2023, the liquidity ratio of ACL SPORT NATURE (330.01) 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.
In 2023, the interest coverage of ACL SPORT NATURE (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 80 days of revenue, i.e. 2.2 M€ to permanently finance.
2 227 087 €
62 j
38 j
35 j
80 j
Based on 101 transactions of similar company sales (all years), the value of ACL SPORT NATURE is estimated at 4 782 781 € (range 1 469 232€ - 8 998 323€). With an EBITDA of 2 475 536€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 101 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 ACL SPORT NATURE with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d'articles de sport
The revenue of ACL SPORT NATURE in 2023 is 10.0 M€.
Yes, ACL SPORT NATURE generated a net profit of 1.7 M€ in 2023.
The headquarters of ACL SPORT NATURE is located in BEIGNON (56380), in the department Morbihan.
The tax return of ACL SPORT NATURE 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).
ACL SPORT NATURE operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.