BROUTY SPORTS : revenue, balance sheet and financial ratios

In 2025, BROUTY SPORTS achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Slight decline of -7% vs 2024. After deducting consumption (913 k€), gross margin stands at 408 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 2.7% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -78%, reducing margin by 9.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 83%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 1073.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 130 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 109 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 161 days of revenue, i.e. 591 k€ to permanently finance. Over 2017-2025, WCR increased by +527%, requiring additional financing.

Based on 239 transactions of similar company sales (all years), the value of BROUTY SPORTS is estimated at 208 812 € (range 102 337€ - 364 877€). With an EBITDA of 36 000€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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.