GERMAIN SPORTS : revenue, balance sheet and financial ratios

GERMAIN SPORTS is a French company founded 34 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CHATEL (74390), this company of category PME shows in 2018 a revenue of 875 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 - GERMAIN SPORTS (SIREN 384268595)
Indicator 2024 2023 2022 2020 2018 2017 2016
Revenue N/C N/C N/C N/C 875 026 € 783 082 € 854 871 €
Net income 176 865 € 119 841 € 307 079 € 70 779 € 102 690 € 78 738 € 128 525 €
EBITDA N/C N/C N/C N/C 214 719 € 157 711 € 194 793 €
Net margin N/C N/C N/C N/C 11.7% 10.1% 15.0%

Revenue and income statement

In 2024, GERMAIN SPORTS generates positive net income of 177 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 129 k€ -> 177 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

176 865 €

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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 22%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.923%

Financial autonomy (2024) ?
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

76.757%

Asset age ratio (2024) ?
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

42.0%

Solvency indicators evolution
GERMAIN SPORTS

Sector positioning

Debt ratio
21.92 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good

In 2024, the debt ratio of GERMAIN SPORTS (21.92) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
76.76% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of GERMAIN SPORTS (76.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1021.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

1021.108

Liquidity indicators evolution
GERMAIN SPORTS

Sector positioning

Liquidity ratio
1021.11 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent

In 2024, the liquidity ratio of GERMAIN SPORTS (1021.11) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
GERMAIN SPORTS

Positioning of GERMAIN SPORTS in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 185 327€ to 1 922 311€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
185k€ 798k€ 1922k€
798 226 € Range: 185 327€ - 1 922 311€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 GERMAIN SPORTS 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 GERMAIN SPORTS

What is the revenue of GERMAIN SPORTS ?

The revenue of GERMAIN SPORTS in 2018 is 875 k€.

Is GERMAIN SPORTS profitable?

Yes, GERMAIN SPORTS generated a net profit of 177 k€ in 2024.

Where is the headquarters of GERMAIN SPORTS ?

The headquarters of GERMAIN SPORTS is located in CHATEL (74390), in the department Haute-Savoie.

Where to find the tax return of GERMAIN SPORTS ?

The tax return of GERMAIN 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 GERMAIN SPORTS operate?

GERMAIN SPORTS 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.