HERBLAY SPORT : revenue, balance sheet and financial ratios

HERBLAY SPORT is a French company founded 9 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in HERBLAY-SUR-SEINE (95220), this company of category PME shows in 2025 a revenue of 11.2 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 - HERBLAY SPORT (SIREN 827791872)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018
Revenue 11 188 292 € 10 664 579 € 11 662 754 € 11 024 404 € 9 297 671 € 9 220 176 € 9 328 960 € 5 322 067 €
Net income 416 156 € 329 613 € 647 414 € 1 026 221 € 557 694 € 123 658 € 1 178 € 14 776 €
EBITDA 640 301 € 521 968 € 936 440 € 1 304 486 € 857 739 € 208 587 € 165 348 € -13 146 €
Net margin 3.7% 3.1% 5.6% 9.3% 6.0% 1.3% 0.0% 0.3%

Revenue and income statement

In 2025, HERBLAY SPORT achieves revenue of 11.2 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Vs 2024: +5%. After deducting consumption (6.7 M€), gross margin stands at 4.5 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 640 k€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 416 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 188 292 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 509 529 €

EBITDA (2025) ?
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

640 301 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

475 945 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

416 156 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.7%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.116%

Financial autonomy (2025) ?
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

39.27%

Cash flow / Revenue (2025) ?
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

5.055%

Repayment capacity (2025) ?
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

0.284

Asset age ratio (2025) ?
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

22.9%

Solvency indicators evolution
HERBLAY SPORT

Sector positioning

Debt ratio
44.12 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average -9 pts over 3 years

In 2025, the debt ratio of HERBLAY SPORT (44.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
39.27% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average -11 pts over 3 years

In 2025, the financial autonomy of HERBLAY SPORT (39.3%) 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
0.28 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Good -30 pts over 3 years

In 2025, the repayment capacity of HERBLAY SPORT (0.28) 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 151.61. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

151.606

Interest coverage (2025) ?
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

1.932

Liquidity indicators evolution
HERBLAY SPORT

Sector positioning

Liquidity ratio
151.61 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Watch -52 pts over 3 years

In 2025, the liquidity ratio of HERBLAY SPORT (151.61) 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
1.93x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Average -13 pts over 3 years

In 2025, the interest coverage of HERBLAY SPORT (1.9x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 142 days of revenue, i.e. 4.4 M€ to permanently finance. Over 2018-2025, WCR increased by +68%, requiring additional financing.

Operating WCR (2025) ?
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

4 416 131 €

Customer credit (2025) ?
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

3 j

Supplier credit (2025) ?
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

70 j

Inventory turnover (2025) ?
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

71 j

WCR in days of revenue (2025) ?
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

142 j

WCR and payment terms evolution
HERBLAY SPORT

Positioning of HERBLAY SPORT in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of HERBLAY SPORT is estimated at 2 416 055 € (range 1 125 029€ - 4 221 555€). With an EBITDA of 640 301€, 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.

Estimated enterprise value 2025
239 transactions
1125k€ 2416k€ 4221k€
2 416 055 € Range: 1 125 029€ - 4 221 555€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
640 301 € × 3.4x
Estimation 2 172 707 €
867 894€ - 3 777 612€
Revenue Multiple 30%
11 188 292 € × 0.28x
Estimation 3 163 964 €
1 802 384€ - 5 483 220€
Net Income Multiple 20%
416 156 € × 4.6x
Estimation 1 902 566 €
751 836€ - 3 438 918€

Valuation evolution

How is this estimate calculated?

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.

  • 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 HERBLAY SPORT 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 HERBLAY SPORT

What is the revenue of HERBLAY SPORT ?

The revenue of HERBLAY SPORT in 2025 is 11.2 M€.

Is HERBLAY SPORT profitable?

Yes, HERBLAY SPORT generated a net profit of 416 k€ in 2025.

Where is the headquarters of HERBLAY SPORT ?

The headquarters of HERBLAY SPORT is located in HERBLAY-SUR-SEINE (95220), in the department Val-d'Oise.

Where to find the tax return of HERBLAY SPORT ?

The tax return of HERBLAY 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).

In which sector does HERBLAY SPORT operate?

HERBLAY SPORT 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.