EP SPORT : revenue, balance sheet and financial ratios

EP SPORT is a French company founded 13 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in VALS-PRES-LE-PUY (43750), this company of category ETI shows in 2025 a revenue of 2.7 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 - EP SPORT (SIREN 790752224)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 738 766 € 2 521 327 € 2 962 447 € 2 766 954 € N/C N/C N/C N/C N/C
Net income -32 502 € -7 598 € 70 689 € 190 696 € 98 606 € 59 221 € 49 710 € 68 966 € 127 608 €
EBITDA -28 720 € 492 € 117 887 € 223 715 € N/C N/C N/C N/C N/C
Net margin -1.2% -0.3% 2.4% 6.9% N/C N/C N/C N/C N/C

Revenue and income statement

Im Jahr 2025 erzielt EP SPORT einen Umsatz von 2.7 Mio€. Die Aktivität bleibt über den Zeitraum stabil (CAGR: -0.3%). Vs 2024: +9%. Nach Abzug des Verbrauchs (2.0 Mio€) beträgt die Bruttomarge 786 k€, d.h. eine Rate von 29%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -29 k€, was -1.0% des Umsatzes entspricht. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -33 k€ (-1.2% des Umsatzes).

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 738 766 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

786 381 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-28 720 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-44 091 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-32 502 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 17%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 41%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert.

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

17.305%

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

40.768%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.497%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-7.465

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

14.7%

Solvency indicators evolution
EP SPORT

Sector positioning

Verschuldungsgrad
17.3 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Gut -17 pts over 3 years

Im Jahr 2025 liegt unter dem Median der Branche das verschuldungsgrad von EP SPORT (17.30). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Finanzielle Autonomie
40.77% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average +7 pts over 3 years

Im Jahr 2025 liegt unter dem Median der Branche das finanzielle autonomie von EP SPORT (40.8%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-7.46 ans 2025
2023
2024
2025
Q1: 0.0 ans
Med: 0.89 ans
Q3: 3.36 ans
Ausgezeichnet -49 pts over 3 years

Im Jahr 2025 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von EP SPORT (-7.5 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 167.69. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

167.694

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-29.45

Liquidity indicators evolution
EP SPORT

Sector positioning

Liquiditätsquote
167.69 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average

Im Jahr 2025 liegt unter dem Median der Branche das liquiditätsquote von EP SPORT (167.69). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-29.45x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Average -30 pts over 3 years

Im Jahr 2025 liegt unter dem Median der Branche das zinsdeckung von EP SPORT (-29.4x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 4 Tage. Lieferantenfrist: 99 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 95 Tage des Betriebszyklus. Die Bestandsumschlagsdauer beträgt 80 Tage. Der WCR repräsentiert 126 Tage Umsatz.

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

957 418 €

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

4 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

99 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

80 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

126 j

WCR and payment terms evolution
EP SPORT

Positioning of EP 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 EP SPORT is estimated at 774 502 € (range 441 202€ - 1 342 229€). The price/revenue ratio is 0.28x (conservative valuation). 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
441k€ 774k€ 1342k€
774 502 € Range: 441 202€ - 1 342 229€
NAF 5 all-time

Valuation method used

Revenue Multiple
2 738 766 € × 0.28x = 774 502 €
Range: 441 203€ - 1 342 230€

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 EP SPORT 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 EP SPORT

What is the revenue of EP SPORT ?

The revenue of EP SPORT in 2025 is 2.7 M€.

Is EP SPORT profitable?

EP SPORT recorded a net loss in 2025.

Where is the headquarters of EP SPORT ?

The headquarters of EP SPORT is located in VALS-PRES-LE-PUY (43750), in the department Haute-Loire.

Where to find the tax return of EP SPORT ?

The tax return of EP 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 EP SPORT operate?

EP 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.