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

AVFH SPARTE BOX SAS : revenue, balance sheet and financial ratios

AVFH SPARTE BOX SAS is a French company founded 12 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in MACON (71000), this company of category PME shows in 2015 a net income positive of 3 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 - AVFH SPARTE BOX SAS (SIREN 795100072)
Indicator 2015
Revenue N/C
Net income 2 782 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2015, AVFH SPARTE BOX SAS generates positive net income of 3 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 782 €

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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 271%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

271.003%

Financial autonomy (2015) ?
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

16.852%

Asset age ratio (2015) ?
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

77.7%

Solvency indicators evolution
AVFH SPARTE BOX SAS

Sector positioning

Debt ratio
271.0 2015
2015
Q1: -1.63
Med: 7.23
Q3: 133.53
Watch

In 2015, the debt ratio of AVFH SPARTE BOX SAS (271.00) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
16.85% 2015
2015
Q1: 1.59%
Med: 25.34%
Q3: 55.52%
Average

In 2015, the financial autonomy of AVFH SPARTE BOX SAS (16.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

114.907

Liquidity indicators evolution
AVFH SPARTE BOX SAS

Sector positioning

Liquidity ratio
114.91 2015
2015
Q1: 55.25
Med: 113.91
Q3: 261.28
Good

In 2015, the liquidity ratio of AVFH SPARTE BOX SAS (114.91) 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.

Positioning of AVFH SPARTE BOX SAS in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 18 984€ to 58 361€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2015
Indicative
18k€ 38k€ 58k€
38 860 € Range: 18 984€ - 58 361€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare AVFH SPARTE BOX SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about AVFH SPARTE BOX SAS

What is the revenue of AVFH SPARTE BOX SAS ?

The revenue of AVFH SPARTE BOX SAS is not publicly disclosed (confidential accounts filed with INPI).

Is AVFH SPARTE BOX SAS profitable?

Yes, AVFH SPARTE BOX SAS generated a net profit of 3 k€ in 2015.

Where is the headquarters of AVFH SPARTE BOX SAS ?

The headquarters of AVFH SPARTE BOX SAS is located in MACON (71000), in the department Saone-et-Loire.

Where to find the tax return of AVFH SPARTE BOX SAS ?

The tax return of AVFH SPARTE BOX SAS 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 AVFH SPARTE BOX SAS operate?

AVFH SPARTE BOX SAS operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.