SIREN : 792823387
FINISHER is a French company founded 13 years ago, specialized in the sector Autres activités liées au sport. Based in TRESSERVE (73100), this company of category PME shows in 2023 a revenue of 5 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
| Indicator | 2023 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 5 000 € | 5 200 € | 27 415 € | 33 900 € | 28 000 € |
| Net income | 23 € | 5 086 € | -14 216 € | 1 433 € | 3 703 € |
| EBITDA | -1 422 € | 6 723 € | -11 493 € | -23 481 € | -18 260 € |
| Net margin | 0.5% | 97.8% | -51.9% | 4.2% | 13.2% |
In 2023, FINISHER achieves revenue of 5 k€. Revenue is declining over the period 2016-2023 (CAGR: -21.8%). Slight decline of -4% vs 2020. After deducting consumption (0 €), gross margin stands at 5 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 -1 k€, representing -28.4% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -121%, reducing margin by 157.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 €, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
5 000 €
5 000 €
-1 422 €
-2 097 €
23 €
-28.4%
The debt ratio (= Financial debt / Equity x 100) stands at 234%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 14.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
234.442%
28.829%
13.98%
13.818
20.5%
In 2023, the debt ratio of FINISHER (234.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of FINISHER (28.8%) 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.
In 2023, the repayment capacity of FINISHER (13.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 2734.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
2734.834
0.0
In 2023, the liquidity ratio of FINISHER (2734.83) 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.
In 2023, the interest coverage of FINISHER (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) 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: 16 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 218 days of revenue, i.e. 3 k€ to permanently finance. Notable WCR improvement over the period (-90%), freeing up cash.
3 023 €
0 j
16 j
0 j
218 j
Based on 161 transactions of similar company sales (all years), the value of FINISHER is estimated at 1 908 € (range 951€ - 3 096€). The price/revenue ratio is 0.62x (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.
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This estimate is based on the analysis of 161 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FINISHER with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités liées au sport
The revenue of FINISHER in 2023 is 5 k€.
Yes, FINISHER generated a net profit of 23€ in 2023.
The headquarters of FINISHER is located in TRESSERVE (73100), in the department Savoie.
The tax return of FINISHER 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).
FINISHER operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.