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

BLUE SPORT : revenue, balance sheet and financial ratios

BLUE SPORT is a French company founded 6 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LA MEZIERE (35520), this company of category ETI shows in 2021 a net income positive of 101 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 - BLUE SPORT (SIREN 879276756)
Indicator 2021
Revenue N/C
Net income 100 554 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2021, BLUE SPORT generates positive net income of 101 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

100 554 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.299%

Financial autonomy (2021) ?
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

19.402%

Asset age ratio (2021) ?
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

75.5%

Solvency indicators evolution
BLUE SPORT

Sector positioning

Debt ratio
92.3 2021
2021
Q1: 14.5
Med: 58.18
Q3: 145.79
Average

In 2021, the debt ratio of BLUE SPORT (92.30) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
19.4% 2021
2021
Q1: 17.43%
Med: 34.83%
Q3: 54.22%
Average

In 2021, the financial autonomy of BLUE SPORT (19.4%) 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 137.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

137.086

Liquidity indicators evolution
BLUE SPORT

Sector positioning

Liquidity ratio
137.09 2021
2021
Q1: 165.3
Med: 251.6
Q3: 373.74
Watch

In 2021, the liquidity ratio of BLUE SPORT (137.09) 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.

Positioning of BLUE SPORT in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 342 115€ to 988 437€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
342k€ 541k€ 988k€
541 480 € Range: 342 115€ - 988 437€
NAF 5 année 2021
How is this estimate calculated?

This estimate is based on the analysis of 30 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 BLUE SPORT 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 BLUE SPORT

What is the revenue of BLUE SPORT ?

The revenue of BLUE SPORT is not publicly disclosed (confidential accounts filed with INPI).

Is BLUE SPORT profitable?

Yes, BLUE SPORT generated a net profit of 101 k€ in 2021.

Where is the headquarters of BLUE SPORT ?

The headquarters of BLUE SPORT is located in LA MEZIERE (35520), in the department Ille-et-Vilaine.

Where to find the tax return of BLUE SPORT ?

The tax return of BLUE 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).

In which sector does BLUE SPORT operate?

BLUE SPORT 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.