ESSEY SPORTS : revenue, balance sheet and financial ratios

ESSEY SPORTS is a French company founded 24 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in ESSEY LES NANCY (54270), this company of category ETI shows in 2023 a revenue of 5.4 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 - ESSEY SPORTS (SIREN 440996841)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C 5 372 518 € 4 555 570 € 5 060 203 € 4 321 195 € 3 077 374 € 3 215 032 €
Net income 189 033 € 102 993 € 430 273 € 362 257 € 235 707 € 141 440 € 189 364 € 225 759 €
EBITDA N/C N/C 589 559 € 534 134 € 286 061 € 162 718 € 232 968 € 247 556 €
Net margin N/C N/C 8.0% 8.0% 4.7% 3.3% 6.2% 7.0%

Revenue and income statement

In 2025, ESSEY SPORTS generates positive net income of 189 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 226 k€ -> 189 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

189 033 €

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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 25%. 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 65%. 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

25.264%

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

64.79%

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

34.8%

Solvency indicators evolution
ESSEY SPORTS

Sector positioning

Debt ratio
25.26 2025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Average +21 pts over 3 years

In 2025, the debt ratio of ESSEY SPORTS (25.26) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
64.79% 2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Good

In 2025, the financial autonomy of ESSEY SPORTS (64.8%) 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.

Repayment capacity
0.24 years 2023
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Average

In 2023, the repayment capacity of ESSEY SPORTS (0.24) 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 410.98. 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

410.975

Liquidity indicators evolution
ESSEY SPORTS

Sector positioning

Liquidity ratio
410.98 2025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Excellent

In 2025, the liquidity ratio of ESSEY SPORTS (410.98) 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
0.21x 2023
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Good

In 2023, the interest coverage of ESSEY SPORTS (0.2x) 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 (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
ESSEY SPORTS

Positioning of ESSEY SPORTS in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of ESSEY SPORTS is estimated at 401 060 € (range 243 026€ - 1 803 903€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
51 tx
243k€ 401k€ 1803k€
401 060 € Range: 243 026€ - 1 803 903€
NAF 5 année 2025

Valuation method used

Net Income Multiple
189 033 € × 2.1x = 401 060 €
Range: 243 027€ - 1 803 904€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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'habillement en magasin spécialisé)

Compare ESSEY SPORTS with other companies in the same sector:

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

Frequently asked questions about ESSEY SPORTS

What is the revenue of ESSEY SPORTS ?

The revenue of ESSEY SPORTS in 2023 is 5.4 M€.

Is ESSEY SPORTS profitable?

Yes, ESSEY SPORTS generated a net profit of 189 k€ in 2025.

Where is the headquarters of ESSEY SPORTS ?

The headquarters of ESSEY SPORTS is located in ESSEY LES NANCY (54270), in the department Meurthe-et-Moselle.

Where to find the tax return of ESSEY SPORTS ?

The tax return of ESSEY 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 ESSEY SPORTS operate?

ESSEY SPORTS operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.