BRIERE SPORT : revenue, balance sheet and financial ratios

BRIERE SPORT is a French company founded 9 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINTE-ANNE-SUR-BRIVET (44160), this company of category PME shows in 2023 a revenue of 4.0 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 - BRIERE SPORT (SIREN 828373001)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C 3 975 987 € 3 718 606 € 3 501 742 € 2 615 012 € 2 558 685 € 2 340 369 €
Net income 78 942 € 52 204 € 164 893 € 266 581 € 120 089 € 69 565 € 14 312 €
EBITDA N/C 176 366 € 332 816 € 429 074 € 260 902 € 226 871 € 183 652 €
Net margin N/C 1.3% 4.4% 7.6% 4.6% 2.7% 0.6%

Revenue and income statement

In 2024, BRIERE SPORT generates positive net income of 79 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 14 k€ -> 79 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

78 942 €

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.472%

Financial autonomy (2024) ?
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

33.657%

Asset age ratio (2024) ?
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

17.9%

Solvency indicators evolution
BRIERE SPORT

Sector positioning

Debt ratio
92.47 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average

In 2024, the debt ratio of BRIERE SPORT (92.47) 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
33.66% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average

In 2024, the financial autonomy of BRIERE SPORT (33.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.64 years 2023
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Watch

In 2023, the repayment capacity of BRIERE SPORT (7.64) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 262.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

262.504

Liquidity indicators evolution
BRIERE SPORT

Sector positioning

Liquidity ratio
262.5 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good -24 pts over 3 years

In 2024, the liquidity ratio of BRIERE SPORT (262.50) 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.

Interest coverage
15.77x 2023
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Excellent

In 2023, the interest coverage of BRIERE SPORT (15.8x) 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.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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

0 j

WCR and payment terms evolution
BRIERE SPORT

Positioning of BRIERE 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 (25 transactions). This range of 82 719€ to 858 005€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
82k€ 356k€ 858k€
356 280 € Range: 82 719€ - 858 005€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 BRIERE 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 BRIERE SPORT

What is the revenue of BRIERE SPORT ?

The revenue of BRIERE SPORT in 2023 is 4.0 M€.

Is BRIERE SPORT profitable?

Yes, BRIERE SPORT generated a net profit of 79 k€ in 2024.

Where is the headquarters of BRIERE SPORT ?

The headquarters of BRIERE SPORT is located in SAINTE-ANNE-SUR-BRIVET (44160), in the department Loire-Atlantique.

Where to find the tax return of BRIERE SPORT ?

The tax return of BRIERE 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 BRIERE SPORT operate?

BRIERE 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.