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

CB SPORTS : revenue, balance sheet and financial ratios

CB SPORTS is a French company founded 28 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LES AVANCHERS-VALMOREL (73260), this company of category PME shows in 2025 a net income positive of 131 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 - CB SPORTS (SIREN 414746735)
Indicator 2025 2023 2022 2020
Revenue N/C N/C N/C N/C
Net income 131 262 € 129 529 € 192 354 € 55 097 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2025, CB SPORTS generates positive net income of 131 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 55 k€ -> 131 k€.

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

131 262 €

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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 18%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

17.596%

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

80.187%

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

26.8%

Solvency indicators evolution
CB SPORTS

Sector positioning

Debt ratio
17.6 2025
2022
2023
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good -39 pts over 3 years

In 2025, the debt ratio of CB SPORTS (17.60) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
80.19% 2025
2022
2023
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent +19 pts over 3 years

In 2025, the financial autonomy of CB SPORTS (80.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 912.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

912.949

Liquidity indicators evolution
CB SPORTS

Sector positioning

Liquidity ratio
912.95 2025
2022
2023
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent

In 2025, the liquidity ratio of CB SPORTS (912.95) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of CB SPORTS in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of CB SPORTS is estimated at 600 098 € (range 237 140€ - 1 084 687€). 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.

Estimated enterprise value 2025
239 transactions
237k€ 600k€ 1084k€
600 098 € Range: 237 140€ - 1 084 687€
NAF 5 all-time

Valuation method used

Net Income Multiple
131 262 € × 4.6x = 600 098 €
Range: 237 140€ - 1 084 688€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 CB SPORTS 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 CB SPORTS

What is the revenue of CB SPORTS ?

The revenue of CB SPORTS is not publicly disclosed (confidential accounts filed with INPI).

Is CB SPORTS profitable?

Yes, CB SPORTS generated a net profit of 131 k€ in 2025.

Where is the headquarters of CB SPORTS ?

The headquarters of CB SPORTS is located in LES AVANCHERS-VALMOREL (73260), in the department Savoie.

Where to find the tax return of CB SPORTS ?

The tax return of CB SPORTS 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 CB SPORTS operate?

CB SPORTS 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.