CAHORS SPORT DISTRIBUTION : revenue, balance sheet and financial ratios

CAHORS SPORT DISTRIBUTION is a French company founded 27 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LABEGE (31670), this company of category ETI shows in 2025 a revenue of 6.6 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

Financial history - CAHORS SPORT DISTRIBUTION (SIREN 420973075)
Indicator 2025 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 6 611 939 € N/C 4 365 658 € 4 227 874 € 3 581 154 € 3 798 042 € 3 613 532 € 3 661 388 € 3 613 903 €
Net income 15 429 € 120 738 € 297 705 € 386 338 € 204 590 € 221 782 € 227 469 € 180 270 € 126 566 €
EBITDA 218 007 € N/C 409 510 € 536 407 € 273 182 € 335 072 € 323 684 € 227 216 € 154 097 €
Net margin 0.2% N/C 6.8% 9.1% 5.7% 5.8% 6.3% 4.9% 3.5%

Revenue and income statement

In 2025, CAHORS SPORT DISTRIBUTION achieves revenue of 6.6 M€. Over the period 2015-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. After deducting consumption (4.3 M€), gross margin stands at 2.3 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 218 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 611 939 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 281 003 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

218 007 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

86 351 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 429 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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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 393%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

393.354%

Financial autonomy (2025) ?
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

13.794%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

1.444%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

17.709

Asset age ratio (2025) ?
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

75.6%

Solvency indicators evolution
CAHORS SPORT DISTRIBUTION

Sector positioning

Debt ratio
393.35 2025
2022
2023
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Watch +24 pts over 3 years

In 2025, the debt ratio of CAHORS SPORT DISTRIBUTION (393.35) 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.

Financial autonomy
13.79% 2025
2022
2023
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average -24 pts over 3 years

In 2025, the financial autonomy of CAHORS SPORT DISTRIBUTION (13.8%) 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
17.71 years 2025
2022
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Watch +23 pts over 2 years

In 2025, the repayment capacity of CAHORS SPORT DISTRIBUTION (17.71) 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 188.05. 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 37.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

188.047

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

37.906

Liquidity indicators evolution
CAHORS SPORT DISTRIBUTION

Sector positioning

Liquidity ratio
188.05 2025
2022
2023
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Average +7 pts over 3 years

In 2025, the liquidity ratio of CAHORS SPORT DISTRIBUTION (188.05) 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.

Interest coverage
37.91x 2025
2022
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Excellent +23 pts over 2 years

In 2025, the interest coverage of CAHORS SPORT DISTRIBUTION (37.9x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 92 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2015-2025, WCR increased by +148%, requiring additional financing.

Operating WCR (2025) ?
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

1 681 614 €

Customer credit (2025) ?
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

1 j

Supplier credit (2025) ?
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

52 j

Inventory turnover (2025) ?
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

77 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

92 j

WCR and payment terms evolution
CAHORS SPORT DISTRIBUTION

Positioning of CAHORS SPORT DISTRIBUTION in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of CAHORS SPORT DISTRIBUTION is estimated at 500 787 € (range 273 895€ - 2 048 373€). With an EBITDA of 218 007€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.17x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
51 tx
273k€ 500k€ 2048k€
500 787 € Range: 273 895€ - 2 048 373€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
218 007 € × 1.5x
Estimation 316 258 €
144 745€ - 1 314 060€
Revenue Multiple 30%
6 611 939 € × 0.17x
Estimation 1 120 372 €
658 520€ - 4 539 654€
Net Income Multiple 20%
15 429 € × 2.1x
Estimation 32 735 €
19 836€ - 147 236€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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'habillement en magasin spécialisé)

Compare CAHORS SPORT DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about CAHORS SPORT DISTRIBUTION

What is the revenue of CAHORS SPORT DISTRIBUTION ?

The revenue of CAHORS SPORT DISTRIBUTION in 2025 is 6.6 M€.

Is CAHORS SPORT DISTRIBUTION profitable?

Yes, CAHORS SPORT DISTRIBUTION generated a net profit of 15 k€ in 2025.

Where is the headquarters of CAHORS SPORT DISTRIBUTION ?

The headquarters of CAHORS SPORT DISTRIBUTION is located in LABEGE (31670), in the department Haute-Garonne.

Where to find the tax return of CAHORS SPORT DISTRIBUTION ?

The tax return of CAHORS SPORT DISTRIBUTION 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 CAHORS SPORT DISTRIBUTION operate?

CAHORS SPORT DISTRIBUTION operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.