ANGERS SCO HANDBALL : revenue, balance sheet and financial ratios

ANGERS SCO HANDBALL is a French company founded 7 years ago, specialized in the sector Autres activités liées au sport. Based in ANGERS (49000), this company of category ETI shows in 2025 a revenue of 476 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 - ANGERS SCO HANDBALL (SIREN 841035025)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 476 370 € 468 294 € 211 068 € 215 384 € 185 347 € 222 705 € 128 578 €
Net income -5 515 € -31 972 € 42 771 € -151 138 € 221 987 € 59 257 € -204 275 €
EBITDA -69 903 € -76 866 € 44 828 € -83 882 € 261 676 € 72 335 € -197 194 €
Net margin -1.2% -6.8% 20.3% -70.2% 119.8% 26.6% -158.9%

Revenue and income statement

In 2025, ANGERS SCO HANDBALL achieves revenue of 476 k€. Over the period 2019-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +24.4%. Vs 2024: +2%. After deducting consumption (36 k€), gross margin stands at 441 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -70 k€, representing -14.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6 k€ (-1.2% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

476 370 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

440 740 €

EBITDA (2025) ?
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

-69 903 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 550 €

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

-5 515 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.2%

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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 112%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

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

112.398%

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

29.503%

Cash flow / Revenue (2025) ?
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

-6.932%

Repayment capacity (2025) ?
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

-2.215

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

54.8%

Solvency indicators evolution
ANGERS SCO HANDBALL

Sector positioning

Debt ratio
112.4 2025
2023
2024
2025
Q1: 0.02
Med: 15.47
Q3: 74.81
Average

In 2025, the debt ratio of ANGERS SCO HANDBALL (112.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
29.5% 2025
2023
2024
2025
Q1: 2.49%
Med: 31.03%
Q3: 57.74%
Average -13 pts over 3 years

In 2025, the financial autonomy of ANGERS SCO HANDBALL (29.5%) 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
-2.21 years 2025
2023
2024
2025
Q1: -0.05 years
Med: 0.0 years
Q3: 1.3 years
Excellent -55 pts over 3 years

In 2025, the repayment capacity of ANGERS SCO HANDBALL (-2.21) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 252.99. 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

252.988

Interest coverage (2025) ?
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

-2.503

Liquidity indicators evolution
ANGERS SCO HANDBALL

Sector positioning

Liquidity ratio
252.99 2025
2023
2024
2025
Q1: 85.19
Med: 173.58
Q3: 333.78
Good

In 2025, the liquidity ratio of ANGERS SCO HANDBALL (252.99) 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
-2.5x 2025
2023
2024
2025
Q1: -1.82x
Med: 0.0x
Q3: 0.03x
Average -50 pts over 3 years

In 2025, the interest coverage of ANGERS SCO HANDBALL (-2.5x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 85 days of revenue, i.e. 113 k€ to permanently finance. Over 2019-2025, WCR increased by +570%, requiring additional financing.

Operating WCR (2025) ?
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

112 895 €

Customer credit (2025) ?
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

51 j

Supplier credit (2025) ?
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

55 j

Inventory turnover (2025) ?
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 (2025) ?
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

85 j

WCR and payment terms evolution
ANGERS SCO HANDBALL

Positioning of ANGERS SCO HANDBALL in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of ANGERS SCO HANDBALL is estimated at 295 230 € (range 147 742€ - 475 232€). The price/revenue ratio is 0.62x (in line with sector norms). 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
161 transactions
147k€ 295k€ 475k€
295 230 € Range: 147 742€ - 475 232€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
476 370 € × 0.62x = 295 230 €
Range: 147 742€ - 475 232€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Autres activités liées au sport)

Compare ANGERS SCO HANDBALL with other companies in the same sector:

Frequently asked questions about ANGERS SCO HANDBALL

What is the revenue of ANGERS SCO HANDBALL ?

The revenue of ANGERS SCO HANDBALL in 2025 is 476 k€.

Is ANGERS SCO HANDBALL profitable?

ANGERS SCO HANDBALL recorded a net loss in 2025.

Where is the headquarters of ANGERS SCO HANDBALL ?

The headquarters of ANGERS SCO HANDBALL is located in ANGERS (49000), in the department Maine-et-Loire.

Where to find the tax return of ANGERS SCO HANDBALL ?

The tax return of ANGERS SCO HANDBALL 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 ANGERS SCO HANDBALL operate?

ANGERS SCO HANDBALL operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.