COM SPORTS OI : revenue, balance sheet and financial ratios

COM SPORTS OI is a French company founded 5 years ago, specialized in the sector Gestion d'installations sportives. Based in SAINT-DENIS (97400), this company of category PME shows in 2022 a revenue of 1.2 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 - COM SPORTS OI (SIREN 898125018)
Indicator 2023 2022 2021
Revenue N/C 1 200 167 € 286 878 €
Net income 385 269 € 494 637 € 193 024 €
EBITDA N/C 590 334 € 259 299 €
Net margin N/C 41.2% 67.3%

Revenue and income statement

In 2023, COM SPORTS OI generates positive net income of 385 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2023: 193 k€ -> 385 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

385 269 €

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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 12%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.077%

Financial autonomy (2023) ?
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

77.066%

Asset age ratio (2023) ?
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

70.0%

Solvency indicators evolution
COM SPORTS OI

Sector positioning

Debt ratio
12.08 2023
2021
2022
2023
Q1: -35.71
Med: 4.12
Q3: 88.31
Average +23 pts over 3 years

In 2023, the debt ratio of COM SPORTS OI (12.08) 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
77.07% 2023
2021
2022
2023
Q1: -11.22%
Med: 12.28%
Q3: 44.73%
Excellent

In 2023, the financial autonomy of COM SPORTS OI (77.1%) 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
0.29 years 2022
2021
2022
Q1: -0.45 years
Med: 0.02 years
Q3: 2.49 years
Average +10 pts over 2 years

In 2022, the repayment capacity of COM SPORTS OI (0.29) 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 992.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

992.09

Liquidity indicators evolution
COM SPORTS OI

Sector positioning

Liquidity ratio
992.09 2023
2021
2022
2023
Q1: 76.26
Med: 131.2
Q3: 260.05
Excellent

In 2023, the liquidity ratio of COM SPORTS OI (992.09) 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.

Interest coverage
0.17x 2022
2021
2022
Q1: -0.92x
Med: 0.0x
Q3: 3.97x
Good +18 pts over 2 years

In 2022, the interest coverage of COM SPORTS OI (0.2x) 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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
COM SPORTS OI

Positioning of COM SPORTS OI in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of COM SPORTS OI is estimated at 2 046 387 € (range 771 064€ - 3 536 722€). 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 2023
73 tx
771k€ 2046k€ 3536k€
2 046 387 € Range: 771 064€ - 3 536 722€
NAF 5 all-time

Valuation method used

Net Income Multiple
385 269 € × 5.3x = 2 046 388 €
Range: 771 064€ - 3 536 723€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare COM SPORTS OI with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about COM SPORTS OI

What is the revenue of COM SPORTS OI ?

The revenue of COM SPORTS OI in 2022 is 1.2 M€.

Is COM SPORTS OI profitable?

Yes, COM SPORTS OI generated a net profit of 385 k€ in 2023.

Where is the headquarters of COM SPORTS OI ?

The headquarters of COM SPORTS OI is located in SAINT-DENIS (97400), in the department La Reunion.

Where to find the tax return of COM SPORTS OI ?

The tax return of COM SPORTS OI 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 COM SPORTS OI operate?

COM SPORTS OI operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.