AMERICAN POP : revenue, balance sheet and financial ratios

AMERICAN POP is a French company founded 126 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in MARSEILLE (13001), this company of category PME shows in 2023 a revenue of 879 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - AMERICAN POP (SIREN 950013904)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 879 317 € 1 003 248 € 1 014 166 € 843 792 € 1 110 889 € 1 300 903 € 1 236 496 € 1 635 099 €
Net income 8 105 € 29 036 € 45 576 € -39 394 € 10 649 € 143 337 € 89 786 € 2 961 €
EBITDA -5 005 € 33 119 € 50 760 € -35 193 € 12 161 € 149 005 € 88 557 € 17 321 €
Net margin 0.9% 2.9% 4.5% -4.7% 1.0% 11.0% 7.3% 0.2%

Revenue and income statement

In 2023, AMERICAN POP achieves revenue of 879 k€. Revenue is declining over the period 2016-2023 (CAGR: -8.5%). Significant drop of -12% vs 2022. After deducting consumption (617 k€), gross margin stands at 263 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -0.6% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -115%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

879 317 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

262 549 €

EBITDA (2023) ?
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

-5 005 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 101 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 105 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.6%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 25.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.589%

Financial autonomy (2023) ?
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

54.322%

Cash flow / Revenue (2023) ?
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

0.573%

Repayment capacity (2023) ?
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

24.986

Asset age ratio (2023) ?
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

8.2%

Solvency indicators evolution
AMERICAN POP

Sector positioning

Debt ratio
31.59 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Good -6 pts over 3 years

In 2023, the debt ratio of AMERICAN POP (31.59) 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
54.32% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Good +6 pts over 3 years

In 2023, the financial autonomy of AMERICAN POP (54.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
24.99 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Watch

In 2023, the repayment capacity of AMERICAN POP (24.99) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 296.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

296.249

Interest coverage (2023) ?
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

-17.363

Liquidity indicators evolution
AMERICAN POP

Sector positioning

Liquidity ratio
296.25 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Good

In 2023, the liquidity ratio of AMERICAN POP (296.25) 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.

Interest coverage
-17.36x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average -44 pts over 3 years

In 2023, the interest coverage of AMERICAN POP (-17.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 195 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 186 days of revenue, i.e. 456 k€ to permanently finance. Over 2016-2023, WCR increased by +37%, requiring additional financing.

Operating WCR (2023) ?
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

455 530 €

Customer credit (2023) ?
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

2 j

Supplier credit (2023) ?
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

78 j

Inventory turnover (2023) ?
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

195 j

WCR in days of revenue (2023) ?
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

186 j

WCR and payment terms evolution
AMERICAN POP

Positioning of AMERICAN POP 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 AMERICAN POP is estimated at 164 020 € (range 90 849€ - 285 354€). The price/revenue ratio is 0.28x (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 2023
239 transactions
90k€ 164k€ 285k€
164 020 € Range: 90 849€ - 285 354€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
879 317 € × 0.28x
Estimation 248 664 €
141 654€ - 430 941€
Net Income Multiple 20%
8 105 € × 4.6x
Estimation 37 054 €
14 643€ - 66 976€

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 AMERICAN POP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about AMERICAN POP

What is the revenue of AMERICAN POP ?

The revenue of AMERICAN POP in 2023 is 879 k€.

Is AMERICAN POP profitable?

Yes, AMERICAN POP generated a net profit of 8 k€ in 2023.

Where is the headquarters of AMERICAN POP ?

The headquarters of AMERICAN POP is located in MARSEILLE (13001), in the department Bouches-du-Rhone.

Where to find the tax return of AMERICAN POP ?

The tax return of AMERICAN POP 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 AMERICAN POP operate?

AMERICAN POP 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.