AMER SPORTS FRANCE : revenue, balance sheet and financial ratios

AMER SPORTS FRANCE is a French company founded 64 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in VAULX-MILIEU (38090), this company of category ETI shows in 2024 a revenue of 211.9 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

Financial history - AMER SPORTS FRANCE (SIREN 062501275)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 211 853 500 € 183 586 000 € 160 966 000 € 134 184 000 € 129 755 720 € 153 426 000 € 154 345 000 € 165 452 592 € 166 003 775 €
Net income 4 348 780 € 3 858 000 € 3 233 000 € 2 947 000 € 2 791 828 € 2 852 000 € 3 178 000 € 2 933 500 € 3 377 979 €
EBITDA 10 420 340 € 7 496 000 € 6 501 000 € 5 072 000 € 5 713 814 € 6 492 000 € 4 500 000 € 6 899 470 € 8 301 559 €
Net margin 2.1% 2.1% 2.0% 2.2% 2.2% 1.9% 2.1% 1.8% 2.0%

Revenue and income statement

In 2024, AMER SPORTS FRANCE achieves revenue of 211.9 M€. Revenue is growing positively over 9 years (CAGR: +3.1%). Vs 2023, growth of +15% (183.6 M€ -> 211.9 M€). After deducting consumption (158.9 M€), gross margin stands at 53.0 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.4 M€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.3 M€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 853 500 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

52 980 990 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

10 420 340 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 403 680 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 348 780 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.9%

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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 1%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.554%

Financial autonomy (2024) ?
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

26.229%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

3.152%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.013

Asset age ratio (2024) ?
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

61.0%

Solvency indicators evolution
AMER SPORTS FRANCE

Sector positioning

Debt ratio
0.55 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Good

In 2024, the debt ratio of AMER SPORTS FRANCE (0.55) 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
26.23% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average

In 2024, the financial autonomy of AMER SPORTS FRANCE (26.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Average +25 pts over 3 years

In 2024, the repayment capacity of AMER SPORTS FRANCE (0.01) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 112.30. 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 8.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

112.302

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

8.173

Liquidity indicators evolution
AMER SPORTS FRANCE

Sector positioning

Liquidity ratio
112.3 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Watch

In 2024, the liquidity ratio of AMER SPORTS FRANCE (112.30) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Excellent

In 2024, the interest coverage of AMER SPORTS FRANCE (8.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 15 days of gap between collections and payments. Overall, WCR represents 39 days of revenue, i.e. 23.0 M€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

Operating WCR (2024) ?
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

22 988 223 €

Customer credit (2024) ?
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

54 j

Supplier credit (2024) ?
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

39 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

39 j

WCR and payment terms evolution
AMER SPORTS FRANCE

Positioning of AMER SPORTS FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of AMER SPORTS FRANCE is estimated at 28 627 653 € (range 12 364 682€ - 74 335 099€). With an EBITDA of 10 420 340€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
145 transactions
12364k€ 28627k€ 74335k€
28 627 653 € Range: 12 364 682€ - 74 335 099€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
10 420 340 € × 2.6x
Estimation 27 158 646 €
9 880 149€ - 76 341 657€
Revenue Multiple 30%
211 853 500 € × 0.19x
Estimation 40 533 092 €
22 813 026€ - 103 332 081€
Net Income Multiple 20%
4 348 780 € × 3.3x
Estimation 14 442 016 €
2 903 502€ - 25 823 236€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare AMER SPORTS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about AMER SPORTS FRANCE

What is the revenue of AMER SPORTS FRANCE ?

The revenue of AMER SPORTS FRANCE in 2024 is 211.9 M€.

Is AMER SPORTS FRANCE profitable?

Yes, AMER SPORTS FRANCE generated a net profit of 4.3 M€ in 2024.

Where is the headquarters of AMER SPORTS FRANCE ?

The headquarters of AMER SPORTS FRANCE is located in VAULX-MILIEU (38090), in the department Isere.

Where to find the tax return of AMER SPORTS FRANCE ?

The tax return of AMER SPORTS FRANCE 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 AMER SPORTS FRANCE operate?

AMER SPORTS FRANCE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.