Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-01-17 (6 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: COULOMMIERS (77120), Seine-et-Marne
COULO SPORT : revenue, balance sheet and financial ratios
COULO SPORT is a French company
founded 6 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in COULOMMIERS (77120),
this company of category PME
shows in 2022 a revenue of 4.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, COULO SPORT generates positive net income of 38 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 112 k€ -> 38 k€.
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
37 555 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
121.903%
Financial autonomy (2025)
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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
37.627%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2025
Debt ratio
1083.231
406.341
247.099
121.903
Financial autonomy
5.787
16.775
26.036
37.627
Repayment capacity
7.37
3.775
None
None
Cash flow / Revenue
11.129%
12.107%
None%
None%
Sector positioning
Debt ratio
121.92025
2022
2023
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average
In 2025, the debt ratio of COULO SPORT (121.90) 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
37.63%2025
2022
2023
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average+20 pts over 3 years
In 2025, the financial autonomy of COULO SPORT (37.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
3.77 years2022
2022
Q1: 0.0 years
Med: 1.29 years
Q3: 3.63 years
Average
In 2022, the repayment capacity of COULO SPORT (3.77) 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 461.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
461.114
Liquidity indicators evolution COULO SPORT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2025
Liquidity ratio
182.763
447.649
746.493
461.114
Interest coverage
5.211
3.484
None
None
Sector positioning
Liquidity ratio
461.112025
2022
2023
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent
In 2025, the liquidity ratio of COULO SPORT (461.11) 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
3.48x2022
2022
Q1: 0.0x
Med: 1.27x
Q3: 4.44x
Good
In 2022, the interest coverage of COULO SPORT (3.5x) 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)
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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)
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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 COULO SPORT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2025
Operating WCR
1 288 527 €
1 344 842 €
0 €
0 €
Inventory turnover (days)
222
103
0
0
Customer payment term (days)
0
0
0
0
Supplier payment term (days)
95
26
0
0
Positioning of COULO SPORT 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 COULO SPORT is estimated at
171 692 €
(range 67 847€ - 310 336€).
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 value2025
239 transactions
67k€171k€310k€
171 692 €Range: 67 847€ - 310 336€
NAF 5 all-time
Valuation method used
Net Income Multiple
37 555 €
×
4.6x
=171 692 €
Range: 67 848€ - 310 337€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 COULO SPORT with other companies in the same sector:
Yes, COULO SPORT generated a net profit of 38 k€ in 2025.
Where is the headquarters of COULO SPORT ?
The headquarters of COULO SPORT is located in COULOMMIERS (77120), in the department Seine-et-Marne.
Where to find the tax return of COULO SPORT ?
The tax return of COULO 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 COULO SPORT operate?
COULO SPORT 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.
Item evolution
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