COMSPORT : revenue, balance sheet and financial ratios

COMSPORT is a French company founded 30 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in PARIS (75017), this company of category PME shows in 2020 a revenue of 934 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - COMSPORT (SIREN 404009656)
Indicator 2025 2024 2023 2020 2019 2016
Revenue N/C N/C N/C 933 998 € 1 502 337 € 858 508 €
Net income 81 066 € 127 885 € -17 533 € -51 335 € -336 € -133 093 €
EBITDA N/C N/C N/C -54 358 € -14 565 € -112 937 €
Net margin N/C N/C N/C -5.5% -0.0% -15.5%

Revenue and income statement

In 2025, COMSPORT generates positive net income of 81 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

81 066 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 63%. 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

10.24%

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

62.916%

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

28.4%

Solvency indicators evolution
COMSPORT

Sector positioning

Debt ratio
10.24 2025
2023
2024
2025
Q1: 0.0
Med: 16.11
Q3: 120.66
Good -28 pts over 3 years

In 2025, the debt ratio of COMSPORT (10.24) 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
62.92% 2025
2023
2024
2025
Q1: 2.24%
Med: 26.1%
Q3: 52.41%
Excellent +25 pts over 3 years

In 2025, the financial autonomy of COMSPORT (62.9%) 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 296.35. 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

296.351

Liquidity indicators evolution
COMSPORT

Sector positioning

Liquidity ratio
296.35 2025
2023
2024
2025
Q1: 106.49
Med: 189.95
Q3: 323.63
Good +46 pts over 3 years

In 2025, the liquidity ratio of COMSPORT (296.35) 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.

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
COMSPORT

Positioning of COMSPORT in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 553 206€ to 1 700 620€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
553k€ 1132k€ 1700k€
1 132 387 € Range: 553 206€ - 1 700 620€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare COMSPORT with other companies in the same sector:

Frequently asked questions about COMSPORT

What is the revenue of COMSPORT ?

The revenue of COMSPORT in 2020 is 934 k€.

Is COMSPORT profitable?

Yes, COMSPORT generated a net profit of 81 k€ in 2025.

Where is the headquarters of COMSPORT ?

The headquarters of COMSPORT is located in PARIS (75017), in the department Paris.

Where to find the tax return of COMSPORT ?

The tax return of COMSPORT 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 COMSPORT operate?

COMSPORT operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.