Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1999-09-20 (26 years)Status: ActiveBusiness sector: Location et location-bail d'articles de loisirs et de sport Location: EYNE (66800), Pyrenees-Orientales
EUROP SPORT : revenue, balance sheet and financial ratios
EUROP SPORT is a French company
founded 26 years ago,
specialized in the sector Location et location-bail d'articles de loisirs et de sport .
Based in EYNE (66800),
this company of category PME
shows in 2024 a revenue of 42 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, EUROP SPORT achieves revenue of 42 k€. Revenue is declining over the period 2019-2024 (CAGR: -9.4%). Significant drop of -42% vs 2023. After deducting consumption (3 k€), gross margin stands at 39 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -42.9% of revenue. Warning negative scissor effect: despite revenue change (-42%), EBITDA varies by -293%, reducing margin by 55.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -27 k€ (-65.1% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
42 006 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
38 998 €
EBITDA (2024)
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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
-18 009 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-27 563 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-27 360 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-42.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
81.082%
Financial autonomy (2024)
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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
53.594%
Cash flow / Revenue (2024)
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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
-42.403%
Repayment capacity (2024)
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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
-3.969
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2021
2022
2023
2024
Debt ratio
56.787
50.726
46.462
53.655
81.082
Financial autonomy
62.44
63.791
64.107
64.196
53.594
Repayment capacity
2.181
1.377
1.296
6.464
-3.969
Cash flow / Revenue
20.493%
44.12%
41.792%
13.122%
-42.403%
Sector positioning
Debt ratio
81.082024
2022
2023
2024
Q1: 0.0
Med: 14.41
Q3: 91.18
Average+18 pts over 3 years
In 2024, the debt ratio of EUROP SPORT (81.08) 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
53.59%2024
2022
2023
2024
Q1: 0.19%
Med: 23.0%
Q3: 57.23%
Good
In 2024, the financial autonomy of EUROP SPORT (53.6%) 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
-3.97 years2024
2022
2023
2024
Q1: -0.08 years
Med: 0.0 years
Q3: 1.97 years
Excellent-39 pts over 3 years
In 2024, the repayment capacity of EUROP SPORT (-3.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 2911.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
2911.102
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution EUROP SPORT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2021
2022
2023
2024
Liquidity ratio
3441.393
2112.449
1471.979
6468.384
2911.102
Interest coverage
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
2911.12024
2022
2023
2024
Q1: 83.34
Med: 198.01
Q3: 537.14
Excellent
In 2024, the liquidity ratio of EUROP SPORT (2911.10) 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
0.0x2024
2022
2023
2024
Q1: -0.16x
Med: 0.0x
Q3: 3.93x
Good+25 pts over 3 years
In 2024, the interest coverage of EUROP SPORT (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 13 k€ to permanently finance. Over 2019-2024, WCR increased by +46%, requiring additional financing.
Operating WCR (2024)
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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
13 419 €
Customer credit (2024)
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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 (2024)
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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
33 j
Inventory turnover (2024)
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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
85 j
WCR in days of revenue (2024)
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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
115 j
WCR and payment terms evolution EUROP SPORT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2021
2022
2023
2024
Operating WCR
9 162 €
14 508 €
-742 €
8 615 €
13 419 €
Inventory turnover (days)
41
241
28
42
85
Customer payment term (days)
0
0
0
0
0
Supplier payment term (days)
3
16
14
13
33
Positioning of EUROP SPORT in its sector
Comparison with sector Location et location-bail d'articles de loisirs et de sport
Valuation estimate
Based on 87 transactions of similar company sales
(all years),
the value of EUROP SPORT is estimated at
24 025 €
(range 12 396€ - 58 019€).
The price/revenue ratio is 0.57x
(in line with sector norms).
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 value2024
87 tx
12k€24k€58k€
24 025 €Range: 12 396€ - 58 019€
NAF 5 all-time
Valuation method used
Revenue Multiple
42 006 €
×
0.57x
=24 025 €
Range: 12 396€ - 58 019€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )
Compare EUROP SPORT with other companies in the same sector:
The headquarters of EUROP SPORT is located in EYNE (66800), in the department Pyrenees-Orientales.
Where to find the tax return of EUROP SPORT ?
The tax return of EUROP 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 EUROP SPORT operate?
EUROP SPORT operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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