Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

DROP 40 : revenue, balance sheet and financial ratios

DROP 40 is a French company founded 23 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-PAUL-LES-DAX (40990), this company of category PME shows in 2017 a revenue of 5.8 M€. 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 - DROP 40 (SIREN 444883144)
Indicator 2025 2024 2023 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 5 781 501 €
Net income 50 431 € 286 468 € 594 397 € 253 249 € 287 237 € 345 396 € 239 140 €
EBITDA N/C N/C N/C N/C N/C N/C 288 765 €
Net margin N/C N/C N/C N/C N/C N/C 4.1%

Revenue and income statement

In 2025, DROP 40 generates positive net income of 50 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 239 k€ -> 50 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

50 431 €

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 16%. 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 44%. 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

16.283%

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

43.962%

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

38.2%

Solvency indicators evolution
DROP 40

Sector positioning

Debt ratio
16.28 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good +8 pts over 3 years

In 2025, the debt ratio of DROP 40 (16.28) 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
43.96% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good -23 pts over 3 years

In 2025, the financial autonomy of DROP 40 (44.0%) 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 158.87. 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

158.871

Liquidity indicators evolution
DROP 40

Sector positioning

Liquidity ratio
158.87 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Watch -15 pts over 3 years

In 2025, the liquidity ratio of DROP 40 (158.87) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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
DROP 40

Positioning of DROP 40 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 DROP 40 is estimated at 230 558 € (range 91 109€ - 416 738€). 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
91k€ 230k€ 416k€
230 558 € Range: 91 109€ - 416 738€
NAF 5 all-time

Valuation method used

Net Income Multiple
50 431 € × 4.6x = 230 558 €
Range: 91 110€ - 416 738€

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 DROP 40 with other companies in the same sector:

Frequently asked questions about DROP 40

What is the revenue of DROP 40 ?

The revenue of DROP 40 in 2017 is 5.8 M€.

Is DROP 40 profitable?

Yes, DROP 40 generated a net profit of 50 k€ in 2025.

Where is the headquarters of DROP 40 ?

The headquarters of DROP 40 is located in SAINT-PAUL-LES-DAX (40990), in the department Landes.

Where to find the tax return of DROP 40 ?

The tax return of DROP 40 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 DROP 40 operate?

DROP 40 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.