GUERSANT SPORTS : revenue, balance sheet and financial ratios

GUERSANT SPORTS is a French company founded 49 years ago, specialized in the sector Gestion d'installations sportives. Based in PARIS (75017), this company of category PME shows in 2020 a revenue of 1.3 M€. 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 - GUERSANT SPORTS (SIREN 310096904)
Indicator 2020 2019 2018
Revenue 1 282 635 € 2 471 004 € 2 182 719 €
Net income -200 882 € 123 339 € 130 212 €
EBITDA -94 012 € 278 069 € 209 243 €
Net margin -15.7% 5.0% 6.0%

Revenue and income statement

In 2020, GUERSANT SPORTS achieves revenue of 1.3 M€. Revenue is declining over the period 2018-2020 (CAGR: -23.3%). Significant drop of -48% vs 2019. After deducting consumption (0 €), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -94 k€, representing -7.3% of revenue. Warning negative scissor effect: despite revenue change (-48%), EBITDA varies by -134%, reducing margin by 18.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -201 k€ (-15.7% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 282 635 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 282 635 €

EBITDA (2020) ?
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

-94 012 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-211 934 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-200 882 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.2%

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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 0%. 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 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.044%

Financial autonomy (2020) ?
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

40.489%

Cash flow / Revenue (2020) ?
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

-8.965%

Repayment capacity (2020) ?
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

-0.003

Asset age ratio (2020) ?
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

18.6%

Solvency indicators evolution
GUERSANT SPORTS

Sector positioning

Debt ratio
0.04 2020
2018
2019
2020
Q1: -40.35
Med: 13.46
Q3: 148.61
Good +19 pts over 3 years

In 2020, the debt ratio of GUERSANT SPORTS (0.04) 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
40.49% 2020
2018
2019
2020
Q1: 0.0%
Med: 19.8%
Q3: 48.24%
Good

In 2020, the financial autonomy of GUERSANT SPORTS (40.5%) 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
-0.0 years 2020
2018
2019
2020
Q1: -0.68 years
Med: 0.03 years
Q3: 4.02 years
Good +22 pts over 3 years

In 2020, the repayment capacity of GUERSANT SPORTS (-0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 234.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

234.834

Interest coverage (2020) ?
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

-0.012

Liquidity indicators evolution
GUERSANT SPORTS

Sector positioning

Liquidity ratio
234.83 2020
2018
2019
2020
Q1: 81.61
Med: 147.28
Q3: 279.19
Good

In 2020, the liquidity ratio of GUERSANT SPORTS (234.83) 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
-0.01x 2020
2018
2019
2020
Q1: -0.81x
Med: 0.0x
Q3: 4.58x
Average +14 pts over 3 years

In 2020, the interest coverage of GUERSANT SPORTS (-0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Overall, WCR represents 16 days of revenue, i.e. 58 k€ to permanently finance. Notable WCR improvement over the period (-56%), freeing up cash.

Operating WCR (2020) ?
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

58 142 €

Customer credit (2020) ?
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

13 j

Supplier credit (2020) ?
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

61 j

Inventory turnover (2020) ?
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 (2020) ?
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

16 j

WCR and payment terms evolution
GUERSANT SPORTS

Positioning of GUERSANT SPORTS in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of GUERSANT SPORTS is estimated at 732 906 € (range 231 255€ - 1 181 742€). 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.

Estimated enterprise value 2020
73 tx
231k€ 732k€ 1181k€
732 906 € Range: 231 255€ - 1 181 742€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 282 635 € × 0.57x = 732 907 €
Range: 231 255€ - 1 181 742€

Only this financial indicator is available for this company.

How is this estimate calculated?

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.

  • 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 (Gestion d'installations sportives)

Compare GUERSANT SPORTS with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about GUERSANT SPORTS

What is the revenue of GUERSANT SPORTS ?

The revenue of GUERSANT SPORTS in 2020 is 1.3 M€.

Is GUERSANT SPORTS profitable?

GUERSANT SPORTS recorded a net loss in 2020.

Where is the headquarters of GUERSANT SPORTS ?

The headquarters of GUERSANT SPORTS is located in PARIS (75017), in the department Paris.

Where to find the tax return of GUERSANT SPORTS ?

The tax return of GUERSANT 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 GUERSANT SPORTS operate?

GUERSANT SPORTS 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.