DANAY SPORTS : revenue, balance sheet and financial ratios

DANAY SPORTS is a French company founded 33 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LE GRAND-BORNAND (74450), this company of category PME shows in 2023 a revenue of 2.2 M€. 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 - DANAY SPORTS (SIREN 389642125)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 2 194 369 € N/C N/C N/C N/C N/C 2 028 154 €
Net income 247 204 € 190 209 € 334 062 € 145 316 € 167 169 € 195 795 € 224 083 € 167 628 €
EBITDA N/C 294 915 € N/C N/C N/C N/C N/C 326 351 €
Net margin N/C 8.7% N/C N/C N/C N/C N/C 8.3%

Revenue and income statement

In 2024, DANAY SPORTS generates positive net income of 247 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 168 k€ -> 247 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

247 204 €

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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 22%. 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 67%. 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

22.052%

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

66.627%

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

8.5%

Solvency indicators evolution
DANAY SPORTS

Sector positioning

Debt ratio
22.05 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good

In 2024, the debt ratio of DANAY SPORTS (22.05) 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
66.63% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of DANAY SPORTS (66.6%) 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.

Repayment capacity
0.94 years 2023
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Good

In 2023, the repayment capacity of DANAY SPORTS (0.94) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 357.53. 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

357.528

Liquidity indicators evolution
DANAY SPORTS

Sector positioning

Liquidity ratio
357.53 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good +10 pts over 3 years

In 2024, the liquidity ratio of DANAY SPORTS (357.53) 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
2.36x 2023
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Good

In 2023, the interest coverage of DANAY SPORTS (2.4x) 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
DANAY SPORTS

Positioning of DANAY SPORTS in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 259 032€ to 2 686 812€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
259k€ 1115k€ 2686k€
1 115 679 € Range: 259 032€ - 2 686 812€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 DANAY SPORTS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about DANAY SPORTS

What is the revenue of DANAY SPORTS ?

The revenue of DANAY SPORTS in 2023 is 2.2 M€.

Is DANAY SPORTS profitable?

Yes, DANAY SPORTS generated a net profit of 247 k€ in 2024.

Where is the headquarters of DANAY SPORTS ?

The headquarters of DANAY SPORTS is located in LE GRAND-BORNAND (74450), in the department Haute-Savoie.

Where to find the tax return of DANAY SPORTS ?

The tax return of DANAY SPORTS 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 DANAY SPORTS operate?

DANAY SPORTS 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.