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

CIRCUIT SARRON : revenue, balance sheet and financial ratios

CIRCUIT SARRON is a French company founded 28 years ago, specialized in the sector Autres activités liées au sport. Based in RIOM (63200), this company of category PME shows in 2024 a net income positive of 77 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 - CIRCUIT SARRON (SIREN 418310181)
Indicator 2024 2022
Revenue N/C N/C
Net income 76 729 € 97 947 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, CIRCUIT SARRON generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 98 k€ -> 77 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

76 729 €

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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 10%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9.625%

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

71.564%

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

27.0%

Solvency indicators evolution
CIRCUIT SARRON

Sector positioning

Debt ratio
9.62 2024
2022
2024
Q1: 0.0
Med: 4.63
Q3: 69.04
Average +20 pts over 2 years

In 2024, the debt ratio of CIRCUIT SARRON (9.62) 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
71.56% 2024
2022
2024
Q1: 0.0%
Med: 20.59%
Q3: 51.7%
Excellent

In 2024, the financial autonomy of CIRCUIT SARRON (71.6%) 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 256.27. 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

256.266

Liquidity indicators evolution
CIRCUIT SARRON

Sector positioning

Liquidity ratio
256.27 2024
2022
2024
Q1: 89.44
Med: 180.84
Q3: 411.87
Good -7 pts over 2 years

In 2024, the liquidity ratio of CIRCUIT SARRON (256.27) 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.

Positioning of CIRCUIT SARRON in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of CIRCUIT SARRON is estimated at 407 552 € (range 178 489€ - 865 713€). 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 2024
161 transactions
178k€ 407k€ 865k€
407 552 € Range: 178 489€ - 865 713€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
76 729 € × 5.3x = 407 552 €
Range: 178 490€ - 865 713€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Autres activités liées au sport)

Compare CIRCUIT SARRON with other companies in the same sector:

Frequently asked questions about CIRCUIT SARRON

What is the revenue of CIRCUIT SARRON ?

The revenue of CIRCUIT SARRON is not publicly disclosed (confidential accounts filed with INPI).

Is CIRCUIT SARRON profitable?

Yes, CIRCUIT SARRON generated a net profit of 77 k€ in 2024.

Where is the headquarters of CIRCUIT SARRON ?

The headquarters of CIRCUIT SARRON is located in RIOM (63200), in the department Puy-de-Dome.

Where to find the tax return of CIRCUIT SARRON ?

The tax return of CIRCUIT SARRON 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 CIRCUIT SARRON operate?

CIRCUIT SARRON operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.