SIREN : 430342808
FREDSPORT is a French company founded 26 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in PARTHENAY (79200), this company of category PME shows in 2025 a revenue of 353 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 352 722 € | N/C | 3 985 278 € | 4 147 492 € | 3 768 993 € | N/C | N/C | N/C | N/C | N/C |
| Net income | 455 € | 72 511 € | 72 041 € | 117 864 € | 130 596 € | 95 350 € | 114 087 € | 88 267 € | 75 765 € | 31 364 € |
| EBITDA | 7 123 € | N/C | 191 414 € | 217 310 € | 223 255 € | N/C | N/C | N/C | N/C | N/C |
| Net margin | 0.1% | N/C | 1.8% | 2.8% | 3.5% | N/C | N/C | N/C | N/C | N/C |
In 2025, FREDSPORT achieves revenue of 353 k€. Revenue is declining over the period 2021-2025 (CAGR: -44.7%). After deducting consumption (242 k€), gross margin stands at 111 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 455 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
352 722 €
111 118 €
7 123 €
-2 619 €
455 €
2.0%
The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 129.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
79.703%
35.383%
1.579%
129.378
54.9%
In 2025, the debt ratio of FREDSPORT (79.70) 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 2025, the financial autonomy of FREDSPORT (35.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of FREDSPORT (129.38) 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 202.96. 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 35.5x. Operating income very largely covers interest expenses: high safety margin.
202.963
35.533
In 2025, the liquidity ratio of FREDSPORT (202.96) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2025, the interest coverage of FREDSPORT (35.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 837 days. Excellent situation: suppliers finance 772 days of the operating cycle (retail model). Inventory turnover is 984 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1414 days of revenue, i.e. 1.4 M€ to permanently finance.
1 384 988 €
65 j
837 j
984 j
1414 j
Based on 239 transactions of similar company sales (all years), the value of FREDSPORT is estimated at 42 425 € (range 22 038€ - 73 623€). With an EBITDA of 7 123€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FREDSPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of FREDSPORT in 2025 is 353 k€.
Yes, FREDSPORT generated a net profit of 455€ in 2025.
The headquarters of FREDSPORT is located in PARTHENAY (79200), in the department Deux-Sevres.
The tax return of FREDSPORT 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).
FREDSPORT 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.