EVENEMENTS PROMOTION SPORTS : revenue, balance sheet and financial ratios

EVENEMENTS PROMOTION SPORTS is a French company founded 30 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in CHALLES-LES-EAUX (73190), this company of category PME shows in 2022 a revenue of 874 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 - EVENEMENTS PROMOTION SPORTS (SIREN 401540216)
Indicator 2022 2019 2017 2016 2015
Revenue 873 850 € N/C 829 969 € 791 634 € 1 155 539 €
Net income 59 002 € 10 939 € 1 331 € 15 571 € 13 762 €
EBITDA 95 255 € N/C 26 208 € 39 239 € 29 228 €
Net margin 6.8% N/C 0.2% 2.0% 1.2%

Revenue and income statement

In 2022, EVENEMENTS PROMOTION SPORTS achieves revenue of 874 k€. Activity remains stable over the period (CAGR: -3.9%). After deducting consumption (0 €), gross margin stands at 874 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 95 k€, representing 10.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 59 k€, i.e. 6.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

873 850 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

873 850 €

EBITDA (2022) ?
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

95 255 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

56 638 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

59 002 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.8%

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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 70%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

70.426%

Financial autonomy (2022) ?
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

29.962%

Cash flow / Revenue (2022) ?
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

7.902%

Repayment capacity (2022) ?
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

1.327

Asset age ratio (2022) ?
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

29.5%

Solvency indicators evolution
EVENEMENTS PROMOTION SPORTS

Sector positioning

Debt ratio
70.43 2022
2017
2019
2022
Q1: 0.0
Med: 23.39
Q3: 112.96
Average

In 2022, the debt ratio of EVENEMENTS PROMOTION SPORTS (70.43) 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
29.96% 2022
2017
2019
2022
Q1: 2.19%
Med: 28.72%
Q3: 58.92%
Good +8 pts over 3 years

In 2022, the financial autonomy of EVENEMENTS PROMOTION SPORTS (30.0%) 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
1.33 years 2022
2017
2022
Q1: 0.0 years
Med: 0.03 years
Q3: 2.05 years
Average -9 pts over 2 years

In 2022, the repayment capacity of EVENEMENTS PROMOTION SPORTS (1.33) 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 298.78. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

298.781

Interest coverage (2022) ?
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

0.639

Liquidity indicators evolution
EVENEMENTS PROMOTION SPORTS

Sector positioning

Liquidity ratio
298.78 2022
2017
2019
2022
Q1: 91.36
Med: 176.87
Q3: 365.72
Good +22 pts over 3 years

In 2022, the liquidity ratio of EVENEMENTS PROMOTION SPORTS (298.78) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.64x 2022
2017
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.3x
Good -18 pts over 2 years

In 2022, the interest coverage of EVENEMENTS PROMOTION SPORTS (0.6x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 21 days. WCR is negative (-35 days): operations structurally generate cash. Notable WCR improvement over the period (-1963%), freeing up cash.

Operating WCR (2022) ?
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

-84 379 €

Customer credit (2022) ?
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

15 j

Supplier credit (2022) ?
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

36 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

-35 j

WCR and payment terms evolution
EVENEMENTS PROMOTION SPORTS

Positioning of EVENEMENTS PROMOTION SPORTS in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of EVENEMENTS PROMOTION SPORTS is estimated at 523 232 € (range 280 978€ - 914 403€). With an EBITDA of 95 255€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.

Estimated enterprise value 2022
114 transactions
280k€ 523k€ 914k€
523 232 € Range: 280 978€ - 914 403€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
95 255 € × 5.1x
Estimation 485 735 €
281 145€ - 758 774€
Revenue Multiple 30%
873 850 € × 0.72x
Estimation 630 366 €
290 659€ - 1 197 665€
Net Income Multiple 20%
59 002 € × 7.7x
Estimation 456 275 €
266 042€ - 878 587€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 récréatives et de loisirs)

Compare EVENEMENTS PROMOTION SPORTS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about EVENEMENTS PROMOTION SPORTS

What is the revenue of EVENEMENTS PROMOTION SPORTS ?

The revenue of EVENEMENTS PROMOTION SPORTS in 2022 is 874 k€.

Is EVENEMENTS PROMOTION SPORTS profitable?

Yes, EVENEMENTS PROMOTION SPORTS generated a net profit of 59 k€ in 2022.

Where is the headquarters of EVENEMENTS PROMOTION SPORTS ?

The headquarters of EVENEMENTS PROMOTION SPORTS is located in CHALLES-LES-EAUX (73190), in the department Savoie.

Where to find the tax return of EVENEMENTS PROMOTION SPORTS ?

The tax return of EVENEMENTS PROMOTION 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 EVENEMENTS PROMOTION SPORTS operate?

EVENEMENTS PROMOTION SPORTS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.