ARRAS SPORTS ET LOISIRS : revenue, balance sheet and financial ratios

ARRAS SPORTS ET LOISIRS is a French company founded 57 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ARRAS (62000), this company of category PME shows in 2025 a revenue of 5.9 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 - ARRAS SPORTS ET LOISIRS (SIREN 691920169)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 5 874 627 € 5 727 872 € 6 161 590 € 5 420 544 € 4 834 642 € 4 984 536 € 4 704 146 € 4 267 351 € 3 671 136 €
Net income 310 099 € 313 458 € 583 992 € 636 854 € 333 438 € 273 189 € 310 981 € 190 845 € 21 552 €
EBITDA 424 940 € 411 163 € 737 052 € 874 428 € 321 147 € 413 035 € 470 176 € 265 152 € 89 446 €
Net margin 5.3% 5.5% 9.5% 11.7% 6.9% 5.5% 6.6% 4.5% 0.6%

Revenue and income statement

In 2025, ARRAS SPORTS ET LOISIRS achieves revenue of 5.9 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2024: +3%. After deducting consumption (3.8 M€), gross margin stands at 2.1 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 425 k€, representing 7.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 310 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.

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

5 874 627 €

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

2 094 038 €

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

424 940 €

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

359 828 €

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

310 099 €

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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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 0%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.003%

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

82.302%

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

7.222%

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

0.0

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

17.6%

Solvency indicators evolution
ARRAS SPORTS ET LOISIRS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent

In 2025, the debt ratio of ARRAS SPORTS ET LOISIRS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
82.3% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent

In 2025, the financial autonomy of ARRAS SPORTS ET LOISIRS (82.3%) 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.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Excellent

In 2025, the repayment capacity of ARRAS SPORTS ET LOISIRS (0.00) 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 522.35. 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 21.5x. Operating income very largely covers interest expenses: high safety margin.

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

522.353

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

21.508

Liquidity indicators evolution
ARRAS SPORTS ET LOISIRS

Sector positioning

Liquidity ratio
522.35 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent +24 pts over 3 years

In 2025, the liquidity ratio of ARRAS SPORTS ET LOISIRS (522.35) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
21.51x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Excellent +50 pts over 3 years

In 2025, the interest coverage of ARRAS SPORTS ET LOISIRS (21.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 127 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2017-2025, WCR increased by +54%, 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

2 068 397 €

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

25 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

80 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

127 j

WCR and payment terms evolution
ARRAS SPORTS ET LOISIRS

Positioning of ARRAS SPORTS ET LOISIRS 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 ARRAS SPORTS ET LOISIRS is estimated at 1 502 895 € (range 683 950€ - 2 629 742€). With an EBITDA of 424 940€, the sector multiple of 3.4x is applied. 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 2025
239 transactions
683k€ 1502k€ 2629k€
1 502 895 € Range: 683 950€ - 2 629 742€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
424 940 € × 3.4x
Estimation 1 441 931 €
575 984€ - 2 507 037€
Revenue Multiple 30%
5 874 627 € × 0.28x
Estimation 1 661 300 €
946 376€ - 2 879 070€
Net Income Multiple 20%
310 099 € × 4.6x
Estimation 1 417 698 €
560 231€ - 2 562 513€

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 ARRAS SPORTS ET LOISIRS 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 ARRAS SPORTS ET LOISIRS

What is the revenue of ARRAS SPORTS ET LOISIRS ?

The revenue of ARRAS SPORTS ET LOISIRS in 2025 is 5.9 M€.

Is ARRAS SPORTS ET LOISIRS profitable?

Yes, ARRAS SPORTS ET LOISIRS generated a net profit of 310 k€ in 2025.

Where is the headquarters of ARRAS SPORTS ET LOISIRS ?

The headquarters of ARRAS SPORTS ET LOISIRS is located in ARRAS (62000), in the department Pas-de-Calais.

Where to find the tax return of ARRAS SPORTS ET LOISIRS ?

The tax return of ARRAS SPORTS ET LOISIRS 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 ARRAS SPORTS ET LOISIRS operate?

ARRAS SPORTS ET LOISIRS 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.