SIREN : 837632538
C-ELIOT-SPORT is a French company founded 8 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LIMOUX (11300), this company of category PME shows in 2024 a revenue of 1.6 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 1 640 997 € | 1 791 961 € | 1 819 410 € | 1 695 086 € | 1 371 249 € | 2 108 567 € |
| Net income | -16 521 € | -4 012 € | 99 469 € | 162 232 € | 9 726 € | -99 096 € |
| EBITDA | 24 811 € | 38 432 € | 146 545 € | 183 854 € | 54 425 € | -29 728 € |
| Net margin | -1.0% | -0.2% | 5.5% | 9.6% | 0.7% | -4.7% |
In 2024, C-ELIOT-SPORT achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -4.9%). Slight decline of -8% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 584 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 1.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -17 k€ (-1.0% of revenue), which will impact equity.
1 640 997 €
583 838 €
24 811 €
-4 961 €
-16 521 €
1.5%
The debt ratio (= Financial debt / Equity x 100) stands at 214%. 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 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 26.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
213.821%
22.707%
1.026%
26.801
45.7%
In 2024, the debt ratio of C-ELIOT-SPORT (213.82) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of C-ELIOT-SPORT (22.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of C-ELIOT-SPORT (26.80) 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 194.56. 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 94.0x. Operating income very largely covers interest expenses: high safety margin.
194.559
93.995
In 2024, the liquidity ratio of C-ELIOT-SPORT (194.56) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of C-ELIOT-SPORT (94.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model). Inventory turnover is 119 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 162 days of revenue, i.e. 738 k€ to permanently finance.
738 334 €
1 j
73 j
119 j
162 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 215 103€ to 577 216€ is provided for information purposes only and requires in-depth analysis to be confirmed.
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare C-ELIOT-SPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of C-ELIOT-SPORT in 2024 is 1.6 M€.
C-ELIOT-SPORT recorded a net loss in 2024.
The headquarters of C-ELIOT-SPORT is located in LIMOUX (11300), in the department Aude.
The tax return of C-ELIOT-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).
C-ELIOT-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.