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ECURIE BOST : revenue, balance sheet and financial ratios

ECURIE BOST is a French company founded 27 years ago, specialized in the sector Autres activités liées au sport. Based in SAINT-MARTIN-EN-BIERE (77630), this company of category PME shows in 2022 a revenue of 764 k€. 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 - ECURIE BOST (SIREN 421914573)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 763 993 € N/C N/C N/C N/C N/C N/C
Net income 96 738 € 111 100 € 118 651 € 51 701 € -39 389 € 187 € 55 305 € 134 492 €
EBITDA N/C 113 378 € N/C N/C N/C N/C N/C -1 255 965 €
Net margin N/C 14.5% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, ECURIE BOST generates positive net income of 97 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 134 k€ -> 97 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

96 738 €

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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 11%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.975%

Financial autonomy (2023) ?
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

85.698%

Asset age ratio (2023) ?
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

29.3%

Solvency indicators evolution
ECURIE BOST

Sector positioning

Debt ratio
10.97 2023
2021
2022
2023
Q1: 0.0
Med: 10.85
Q3: 84.92
Good +13 pts over 3 years

In 2023, the debt ratio of ECURIE BOST (10.97) 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
85.7% 2023
2021
2022
2023
Q1: 0.0%
Med: 22.56%
Q3: 53.2%
Excellent

In 2023, the financial autonomy of ECURIE BOST (85.7%) 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
0.79 years 2022
2022
Q1: -0.59 years
Med: 0.0 years
Q3: 1.11 years
Average

In 2022, the repayment capacity of ECURIE BOST (0.79) 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 1339.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1339.951

Liquidity indicators evolution
ECURIE BOST

Sector positioning

Liquidity ratio
1339.95 2023
2021
2022
2023
Q1: 92.28
Med: 192.36
Q3: 397.46
Excellent

In 2023, the liquidity ratio of ECURIE BOST (1339.95) 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
0.04x 2022
2022
Q1: -0.02x
Med: 0.0x
Q3: 0.48x
Good

In 2022, the interest coverage of ECURIE BOST (0.0x) 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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
ECURIE BOST

Positioning of ECURIE BOST in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of ECURIE BOST is estimated at 513 831 € (range 225 035€ - 1 091 469€). 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 2023
161 transactions
225k€ 513k€ 1091k€
513 831 € Range: 225 035€ - 1 091 469€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
96 738 € × 5.3x = 513 832 €
Range: 225 035€ - 1 091 470€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Autres activités liées au sport)

Compare ECURIE BOST with other companies in the same sector:

Frequently asked questions about ECURIE BOST

What is the revenue of ECURIE BOST ?

The revenue of ECURIE BOST in 2022 is 764 k€.

Is ECURIE BOST profitable?

Yes, ECURIE BOST generated a net profit of 97 k€ in 2023.

Where is the headquarters of ECURIE BOST ?

The headquarters of ECURIE BOST is located in SAINT-MARTIN-EN-BIERE (77630), in the department Seine-et-Marne.

Where to find the tax return of ECURIE BOST ?

The tax return of ECURIE BOST 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 ECURIE BOST operate?

ECURIE BOST operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.