SIREN : 380376541
FORMULE SPORT is a French company founded 35 years ago, specialized in the sector Gestion d'installations sportives. Based in LORRIS (45260), this company of category PME shows in 2023 a revenue of 37 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 37 047 € | 18 489 € | 15 738 € | 43 306 € | 30 841 € | 42 285 € |
| Net income | 730 € | 568 € | -135 590 € | -23 126 € | -38 764 € | 1 642 € |
| EBITDA | -1 009 € | -3 366 € | 14 912 € | -22 044 € | -32 318 € | -16 938 € |
| Net margin | 2.0% | 3.1% | -861.5% | -53.4% | -125.7% | 3.9% |
In 2023, FORMULE SPORT achieves revenue of 37 k€. Activity remains stable over the period (CAGR: -2.2%). Vs 2022, growth of +100% (18 k€ -> 37 k€). After deducting consumption (-4 €), gross margin stands at 37 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 -2.7% of revenue. Positive scissor effect: EBITDA margin improves by +15.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 730 €, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
37 047 €
37 051 €
-1 009 €
-1 176 €
730 €
-2.7%
The debt ratio (= Financial debt / Equity x 100) stands at -108%. 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 289%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-107.783%
289.22%
1.973%
16.189
In 2023, the debt ratio of FORMULE SPORT (-107.78) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of FORMULE SPORT (289.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of FORMULE SPORT (16.19) 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 16.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
16.493
-12.587
In 2023, the liquidity ratio of FORMULE SPORT (16.49) 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.
In 2023, the interest coverage of FORMULE SPORT (-12.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 600 days. Excellent situation: suppliers finance 600 days of the operating cycle (retail model). WCR is negative (-2024 days): operations structurally generate cash. Notable WCR improvement over the period (-4813%), freeing up cash.
-208 287 €
0 j
600 j
0 j
-2024 j
Based on 73 transactions of similar company sales
(all years),
the value of FORMULE SPORT is estimated at
14 252 €
(range 4 592€ - 23 160€).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 73 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 FORMULE SPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Gestion d'installations sportives
The revenue of FORMULE SPORT in 2023 is 37 k€.
Yes, FORMULE SPORT generated a net profit of 730€ in 2023.
The headquarters of FORMULE SPORT is located in LORRIS (45260), in the department Loiret.
The tax return of FORMULE 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).
FORMULE SPORT operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.