CLERFOND SPORT : revenue, balance sheet and financial ratios

CLERFOND SPORT is a French company founded 22 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LA FLECHE (72200), this company of category PME shows in 2023 a revenue of 3.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CLERFOND SPORT (SIREN 452965312)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 3 458 142 € 3 961 420 € 3 264 559 € 3 120 317 € 2 884 014 € 3 929 348 € 3 296 505 €
Net income 82 359 € 85 255 € 96 004 € 134 978 € 108 246 € 93 817 € 105 458 € 139 523 € 83 585 €
EBITDA N/C N/C 150 757 € 205 163 € 159 769 € 124 692 € 150 006 € 206 545 € 136 402 €
Net margin N/C N/C 2.8% 3.4% 3.3% 3.0% 3.7% 3.6% 2.5%

Revenue and income statement

In 2025, CLERFOND SPORT generates positive net income of 82 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 84 k€ -> 82 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

82 359 €

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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

32.23%

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

72.982%

Solvency indicators evolution
CLERFOND SPORT

Sector positioning

Debt ratio
32.23 2025
2023
2024
2025
Q1: 4.45
Med: 28.14
Q3: 98.29
Average +9 pts over 3 years

In 2025, the debt ratio of CLERFOND SPORT (32.23) 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
72.98% 2025
2023
2024
2025
Q1: 21.55%
Med: 46.18%
Q3: 67.72%
Excellent

In 2025, the financial autonomy of CLERFOND SPORT (73.0%) 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.

Repayment capacity
2.29 years 2023
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average

In 2023, the repayment capacity of CLERFOND SPORT (2.29) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 407.25. 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

407.253

Liquidity indicators evolution
CLERFOND SPORT

Sector positioning

Liquidity ratio
407.25 2025
2023
2024
2025
Q1: 178.81
Med: 299.18
Q3: 561.24
Good -15 pts over 3 years

In 2025, the liquidity ratio of CLERFOND SPORT (407.25) 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.

Interest coverage
6.58x 2023
2023
Q1: 0.0x
Med: 2.1x
Q3: 18.92x
Good

In 2023, the interest coverage of CLERFOND SPORT (6.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
CLERFOND SPORT

Positioning of CLERFOND SPORT in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 113 transactions of similar company sales in 2025, the value of CLERFOND SPORT is estimated at 351 288 € (range 112 065€ - 576 357€). 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
113 transactions
112k€ 351k€ 576k€
351 288 € Range: 112 065€ - 576 357€
NAF 5 année 2025

Valuation method used

Net Income Multiple
82 359 € × 4.3x = 351 289 €
Range: 112 065€ - 576 358€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 voitures et de véhicules automobiles légers)

Compare CLERFOND SPORT with other companies in the same sector:

Frequently asked questions about CLERFOND SPORT

What is the revenue of CLERFOND SPORT ?

The revenue of CLERFOND SPORT in 2023 is 3.5 M€.

Is CLERFOND SPORT profitable?

Yes, CLERFOND SPORT generated a net profit of 82 k€ in 2025.

Where is the headquarters of CLERFOND SPORT ?

The headquarters of CLERFOND SPORT is located in LA FLECHE (72200), in the department Sarthe.

Where to find the tax return of CLERFOND SPORT ?

The tax return of CLERFOND 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).

In which sector does CLERFOND SPORT operate?

CLERFOND SPORT operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.