ARMES ET PASSION : revenue, balance sheet and financial ratios

ARMES ET PASSION is a French company founded 38 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LA VEUVE (51520), this company of category PME shows in 2019 a revenue of 934 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 - ARMES ET PASSION (SIREN 344028881)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 933 958 € 753 213 € 726 312 €
Net income 35 882 € 25 095 € 83 952 € 107 212 € 129 100 € 60 595 € 60 593 € 59 455 € 35 683 €
EBITDA N/C N/C N/C N/C N/C N/C 82 986 € 77 616 € 55 508 €
Net margin N/C N/C N/C N/C N/C N/C 6.5% 7.9% 4.9%

Revenue and income statement

In 2025, ARMES ET PASSION generates positive net income of 36 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 36 k€ -> 36 k€.

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

35 882 €

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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 28%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

28.433%

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

58.061%

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

23.4%

Solvency indicators evolution
ARMES ET PASSION

Sector positioning

Debt ratio
28.43 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good -17 pts over 3 years

In 2025, the debt ratio of ARMES ET PASSION (28.43) 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
58.06% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good +13 pts over 3 years

In 2025, the financial autonomy of ARMES ET PASSION (58.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 329.81. 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

329.807

Liquidity indicators evolution
ARMES ET PASSION

Sector positioning

Liquidity ratio
329.81 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good -11 pts over 3 years

In 2025, the liquidity ratio of ARMES ET PASSION (329.81) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
ARMES ET PASSION

Positioning of ARMES ET PASSION 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 ARMES ET PASSION is estimated at 164 043 € (range 64 825€ - 296 512€). 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
239 transactions
64k€ 164k€ 296k€
164 043 € Range: 64 825€ - 296 512€
NAF 5 all-time

Valuation method used

Net Income Multiple
35 882 € × 4.6x = 164 044 €
Range: 64 825€ - 296 512€

Only this financial indicator is available for this company.

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 ARMES ET PASSION 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 ARMES ET PASSION

What is the revenue of ARMES ET PASSION ?

The revenue of ARMES ET PASSION in 2019 is 934 k€.

Is ARMES ET PASSION profitable?

Yes, ARMES ET PASSION generated a net profit of 36 k€ in 2025.

Where is the headquarters of ARMES ET PASSION ?

The headquarters of ARMES ET PASSION is located in LA VEUVE (51520), in the department Marne.

Where to find the tax return of ARMES ET PASSION ?

The tax return of ARMES ET PASSION 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 ARMES ET PASSION operate?

ARMES ET PASSION 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.