Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ARTHUR SPORTS 2 M : revenue, balance sheet and financial ratios

ARTHUR SPORTS 2 M is a French company founded 18 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in FONTCOUVERTE-LA-TOUSSUIRE (73300), this company of category PME shows in 2023 a net income positive of 24 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 - ARTHUR SPORTS 2 M (SIREN 500418934)
Indicator 2023
Revenue N/C
Net income 23 671 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, ARTHUR SPORTS 2 M generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

23 671 €

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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 21%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

21.084%

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

77.152%

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

12.5%

Solvency indicators evolution
ARTHUR SPORTS 2 M

Sector positioning

Debt ratio
21.08 2023
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Good

In 2023, the debt ratio of ARTHUR SPORTS 2 M (21.08) 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
77.15% 2023
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Excellent

In 2023, the financial autonomy of ARTHUR SPORTS 2 M (77.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 786.84. 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

786.836

Liquidity indicators evolution
ARTHUR SPORTS 2 M

Sector positioning

Liquidity ratio
786.84 2023
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Excellent

In 2023, the liquidity ratio of ARTHUR SPORTS 2 M (786.84) 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.

Positioning of ARTHUR SPORTS 2 M 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 ARTHUR SPORTS 2 M is estimated at 108 218 € (range 42 764€ - 195 606€). 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
42k€ 108k€ 195k€
108 218 € Range: 42 764€ - 195 606€
NAF 5 all-time

Valuation method used

Net Income Multiple
23 671 € × 4.6x = 108 218 €
Range: 42 764€ - 195 606€

Only this financial indicator is available for this company.

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 ARTHUR SPORTS 2 M 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 ARTHUR SPORTS 2 M

What is the revenue of ARTHUR SPORTS 2 M ?

The revenue of ARTHUR SPORTS 2 M is not publicly disclosed (confidential accounts filed with INPI).

Is ARTHUR SPORTS 2 M profitable?

Yes, ARTHUR SPORTS 2 M generated a net profit of 24 k€ in 2023.

Where is the headquarters of ARTHUR SPORTS 2 M ?

The headquarters of ARTHUR SPORTS 2 M is located in FONTCOUVERTE-LA-TOUSSUIRE (73300), in the department Savoie.

Where to find the tax return of ARTHUR SPORTS 2 M ?

The tax return of ARTHUR SPORTS 2 M 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 ARTHUR SPORTS 2 M operate?

ARTHUR SPORTS 2 M 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.