HEAD RUSH TECHNOLOGIES EU : revenue, balance sheet and financial ratios

HEAD RUSH TECHNOLOGIES EU is a French company founded 25 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ANNECY (74000), this company of category PME shows in 2024 a revenue of 2.2 M€. 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

Financial history - HEAD RUSH TECHNOLOGIES EU (SIREN 433570371)
Indicator 2024 2023 2021
Revenue 2 187 690 € 1 715 533 € 712 907 €
Net income -118 054 € -7 253 € 246 329 €
EBITDA -113 994 € 21 059 € 208 866 €
Net margin -5.4% -0.4% 34.6%

Revenue and income statement

In 2024, HEAD RUSH TECHNOLOGIES EU achieves revenue of 2.2 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +45.3%. Vs 2023, growth of +28% (1.7 M€ -> 2.2 M€). After deducting consumption (1.3 M€), gross margin stands at 907 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -114 k€, representing -5.2% of revenue. Warning negative scissor effect: despite revenue change (+28%), EBITDA varies by -641%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -118 k€ (-5.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 187 690 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

907 233 €

EBITDA (2024) ?
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

-113 994 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-113 995 €

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

-118 054 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.2%

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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 6%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

6.121%

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

7.942%

Cash flow / Revenue (2024) ?
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

-5.396%

Repayment capacity (2024) ?
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

0.0

Solvency indicators evolution
HEAD RUSH TECHNOLOGIES EU

Sector positioning

Debt ratio
6.12 2024
2021
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Excellent -6 pts over 3 years

In 2024, the debt ratio of HEAD RUSH TECHNOLOGIES EU (6.12) 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.

Financial autonomy
7.94% 2024
2021
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average -50 pts over 3 years

In 2024, the financial autonomy of HEAD RUSH TECHNOLOGIES EU (7.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Excellent

In 2024, the repayment capacity of HEAD RUSH TECHNOLOGIES EU (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 108.63. 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

108.628

Interest coverage (2024) ?
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

-9.768

Liquidity indicators evolution
HEAD RUSH TECHNOLOGIES EU

Sector positioning

Liquidity ratio
108.63 2024
2021
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Watch -55 pts over 3 years

In 2024, the liquidity ratio of HEAD RUSH TECHNOLOGIES EU (108.63) 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.

Interest coverage
-9.77x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Average -12 pts over 3 years

In 2024, the interest coverage of HEAD RUSH TECHNOLOGIES EU (-9.8x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 137 days. Excellent situation: suppliers finance 105 days of the operating cycle (retail model). Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 428 k€ to permanently finance. Over 2021-2024, WCR increased by +356%, requiring additional financing.

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

428 437 €

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

32 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

137 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

39 j

WCR in days of revenue (2024) ?
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

71 j

WCR and payment terms evolution
HEAD RUSH TECHNOLOGIES EU

Positioning of HEAD RUSH TECHNOLOGIES EU 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 702 408€ to 1 395 738€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
702k€ 1254k€ 1395k€
1 254 435 € Range: 702 408€ - 1 395 738€
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 HEAD RUSH TECHNOLOGIES EU 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 HEAD RUSH TECHNOLOGIES EU

What is the revenue of HEAD RUSH TECHNOLOGIES EU ?

The revenue of HEAD RUSH TECHNOLOGIES EU in 2024 is 2.2 M€.

Is HEAD RUSH TECHNOLOGIES EU profitable?

HEAD RUSH TECHNOLOGIES EU recorded a net loss in 2024.

Where is the headquarters of HEAD RUSH TECHNOLOGIES EU ?

The headquarters of HEAD RUSH TECHNOLOGIES EU is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of HEAD RUSH TECHNOLOGIES EU ?

The tax return of HEAD RUSH TECHNOLOGIES EU 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 HEAD RUSH TECHNOLOGIES EU operate?

HEAD RUSH TECHNOLOGIES EU 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.