DL SPORTS : revenue, balance sheet and financial ratios

DL SPORTS is a French company founded 18 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-MARTIN-D'HERES (38400), this company of category PME shows in 2020 a revenue of 1.4 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 - DL SPORTS (SIREN 498142413)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C 1 384 750 € 1 405 963 € 1 407 184 € 1 085 318 € 1 037 571 € 1 045 616 €
Net income 145 535 € 90 719 € 145 252 € 306 046 € -90 243 € 84 766 € 112 905 € 118 607 € 71 254 € 52 729 € 49 309 €
EBITDA N/C N/C N/C N/C N/C 98 617 € 173 159 € 190 421 € 133 726 € 103 285 € 59 803 €
Net margin N/C N/C N/C N/C N/C 6.1% 8.0% 8.4% 6.6% 5.1% 4.7%

Revenue and income statement

In 2025, DL SPORTS generates positive net income of 146 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 49 k€ -> 146 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

145 535 €

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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 18%. 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 59%. 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

17.827%

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

59.192%

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

28.9%

Solvency indicators evolution
DL SPORTS

Sector positioning

Debt ratio
17.83 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good -18 pts over 3 years

In 2025, the debt ratio of DL SPORTS (17.83) 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
59.19% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good

In 2025, the financial autonomy of DL SPORTS (59.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 249.61. 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

249.607

Liquidity indicators evolution
DL SPORTS

Sector positioning

Liquidity ratio
249.61 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good -25 pts over 3 years

In 2025, the liquidity ratio of DL SPORTS (249.61) 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
DL SPORTS

Positioning of DL SPORTS 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 DL SPORTS is estimated at 665 351 € (range 262 926€ - 1 202 633€). 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
239 transactions
262k€ 665k€ 1202k€
665 351 € Range: 262 926€ - 1 202 633€
NAF 5 all-time

Valuation method used

Net Income Multiple
145 535 € × 4.6x = 665 351 €
Range: 262 926€ - 1 202 633€

Only this financial indicator is available for this company.

Valuation evolution

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 DL 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 DL SPORTS

What is the revenue of DL SPORTS ?

The revenue of DL SPORTS in 2020 is 1.4 M€.

Is DL SPORTS profitable?

Yes, DL SPORTS generated a net profit of 146 k€ in 2025.

Where is the headquarters of DL SPORTS ?

The headquarters of DL SPORTS is located in SAINT-MARTIN-D'HERES (38400), in the department Isere.

Where to find the tax return of DL SPORTS ?

The tax return of DL 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 DL SPORTS operate?

DL 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.