EVASION SPORT : revenue, balance sheet and financial ratios

EVASION SPORT is a French company founded 37 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in MARSEILLE 8 (13008), this company of category PME shows in 2023 a revenue of 1.3 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 - EVASION SPORT (SIREN 348180399)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue 1 275 954 € 1 111 418 € 977 063 € 873 424 € 866 872 € 798 289 € 651 092 €
Net income 68 003 € 51 877 € 80 494 € 19 049 € 38 621 € 36 997 € 13 541 €
EBITDA 122 097 € 85 637 € 158 282 € 96 486 € 107 107 € 113 918 € 3 240 €
Net margin 5.3% 4.7% 8.2% 2.2% 4.5% 4.6% 2.1%

Revenue and income statement

In 2023, EVASION SPORT achieves revenue of 1.3 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.1%. Vs 2022, growth of +15% (1.1 M€ -> 1.3 M€). After deducting consumption (327 k€), gross margin stands at 949 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 122 k€, representing 9.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 275 954 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

949 115 €

EBITDA (2023) ?
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

122 097 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

53 524 €

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

68 003 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.6%

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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 204%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

204.5%

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

11.989%

Cash flow / Revenue (2023) ?
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

6.066%

Repayment capacity (2023) ?
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

2.735

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

31.4%

Solvency indicators evolution
EVASION SPORT

Sector positioning

Debt ratio
204.5 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Average +14 pts over 3 years

In 2023, the debt ratio of EVASION SPORT (204.50) 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
11.99% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average -19 pts over 3 years

In 2023, the financial autonomy of EVASION SPORT (12.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.73 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Average +14 pts over 3 years

In 2023, the repayment capacity of EVASION SPORT (2.73) 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 119.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

119.716

Interest coverage (2023) ?
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

1.36

Liquidity indicators evolution
EVASION SPORT

Sector positioning

Liquidity ratio
119.72 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Watch -23 pts over 3 years

In 2023, the liquidity ratio of EVASION SPORT (119.72) 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.

Interest coverage
1.36x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Good +8 pts over 3 years

In 2023, the interest coverage of EVASION SPORT (1.4x) 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: 78 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). WCR is negative (-11 days): operations structurally generate cash. Notable WCR improvement over the period (-117%), freeing up cash.

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

-38 381 €

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

78 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

56 j

WCR in days of revenue (2023) ?
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

-11 j

WCR and payment terms evolution
EVASION SPORT

Positioning of EVASION 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 EVASION SPORT is estimated at 377 581 € (range 168 984€ - 660 157€). With an EBITDA of 122 097€, the sector multiple of 3.4x is applied. 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 2023
239 transactions
168k€ 377k€ 660k€
377 581 € Range: 168 984€ - 660 157€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
122 097 € × 3.4x
Estimation 414 307 €
165 496€ - 720 341€
Revenue Multiple 30%
1 275 954 € × 0.28x
Estimation 360 830 €
205 550€ - 625 327€
Net Income Multiple 20%
68 003 € × 4.6x
Estimation 310 893 €
122 856€ - 561 945€

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 EVASION 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 EVASION SPORT

What is the revenue of EVASION SPORT ?

The revenue of EVASION SPORT in 2023 is 1.3 M€.

Is EVASION SPORT profitable?

Yes, EVASION SPORT generated a net profit of 68 k€ in 2023.

Where is the headquarters of EVASION SPORT ?

The headquarters of EVASION SPORT is located in MARSEILLE 8 (13008), in the department Bouches-du-Rhone.

Where to find the tax return of EVASION SPORT ?

The tax return of EVASION 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 EVASION SPORT operate?

EVASION 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.