SIREN : 835141128
B2C SPORT is a French company founded 8 years ago, specialized in the sector Activités de clubs de sports. Based in LABEGE (31670), this company of category PME shows in 2019 a revenue of 75 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
| Indicator | 2019 | 2018 |
|---|---|---|
| Revenue | 75 323 € | 12 877 € |
| Net income | -68 € | -15 € |
| EBITDA | 5 315 € | -27 772 € |
| Net margin | -0.1% | -0.1% |
In 2019, B2C SPORT achieves revenue of 75 k€. Vs 2018, growth of +485% (13 k€ -> 75 k€). After deducting consumption (10 k€), gross margin stands at 66 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 7.1% of revenue. Positive scissor effect: EBITDA margin improves by +222.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -68 € (-0.1% of revenue), which will impact equity.
75 323 €
65 513 €
5 315 €
-6 328 €
-68 €
7.1%
The debt ratio (= Financial debt / Equity x 100) stands at 6984%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6984.263%
78.928%
13.508%
4.257
86.9%
In 2019, the debt ratio of B2C SPORT (6984.26) 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.
In 2019, the financial autonomy of B2C SPORT (78.9%) 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.
In 2019, the repayment capacity of B2C SPORT (4.26) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 48.38. 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 32.7x. Operating income very largely covers interest expenses: high safety margin.
48.382
32.719
In 2019, the liquidity ratio of B2C SPORT (48.38) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2019, the interest coverage of B2C SPORT (32.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-328 days): operations structurally generate cash.
-68 557 €
24 j
94 j
10 j
-328 j
Based on 161 transactions of similar company sales (all years), the value of B2C SPORT is estimated at 33 094 € (range 17 378€ - 50 966€). With an EBITDA of 5 315€, the sector multiple of 4.7x is applied. 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare B2C SPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de clubs de sports
The revenue of B2C SPORT in 2019 is 75 k€.
B2C SPORT recorded a net loss in 2019.
The headquarters of B2C SPORT is located in LABEGE (31670), in the department Haute-Garonne.
The tax return of B2C SPORT 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).
B2C SPORT operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.