HOCKEY LINE DISTRIBUTION : revenue, balance sheet and financial ratios

HOCKEY LINE DISTRIBUTION is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SALLANCHES (74700), this company of category PME shows in 2025 a revenue of 8.1 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 - HOCKEY LINE DISTRIBUTION (SIREN 453482424)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 8 063 593 € 7 103 542 € 6 629 895 € 4 829 534 € 3 464 365 € 4 407 349 € 4 564 011 € 3 968 376 € 3 434 062 €
Net income 567 020 € 870 054 € 597 428 € 447 326 € 659 311 € 250 444 € 449 079 € 194 766 € 181 569 €
EBITDA 817 805 € 952 622 € 910 439 € 506 855 € 802 096 € 565 423 € 448 912 € 464 833 € 330 157 €
Net margin 7.0% 12.2% 9.0% 9.3% 19.0% 5.7% 9.8% 4.9% 5.3%

Revenue and income statement

En 2025, HOCKEY LINE DISTRIBUTION alcanza unos ingresos de 8.1 M€. En el período 2016-2025, la empresa muestra un fuerte crecimiento con una TCAC de +9.9%. Vs 2024, crecimiento de +14% (7.1 M€ -> 8.1 M€). Tras deducir el consumo (5.0 M€), el margen bruto se sitúa en 3.0 M€, es decir, una tasa del 37%. El EBITDA alcanza 818 k€, representando el 10.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (+14%), el EBITDA varía en -14%, reduciendo el margen en 3.3 puntos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 567 k€, es decir, el 7.0% de los ingresos.

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

8 063 593 €

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

3 017 700 €

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

817 805 €

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

751 892 €

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

567 020 €

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

10.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 17%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 74%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 1.2 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 7.5% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

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

16.647%

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

73.801%

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

7.518%

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

1.222

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

22.3%

Solvency indicators evolution
HOCKEY LINE DISTRIBUTION

Sector positioning

Ratio de endeudamiento
16.65 2025
2023
2024
2025
Q1: 1.13
Med: 13.07
Q3: 49.22
Average

En 2025, el ratio de endeudamiento de HOCKEY LINE DISTRIBUTION (16.65) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
73.8% 2025
2023
2024
2025
Q1: 20.2%
Med: 47.03%
Q3: 64.7%
Excelente +6 pts over 3 years

En 2025, el autonomía financiera de HOCKEY LINE DISTRIBUTION (73.8%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
1.22 ans 2025
2023
2024
2025
Q1: 0.0 ans
Med: 0.13 ans
Q3: 1.71 ans
Average

En 2025, el capacidad de reembolso de HOCKEY LINE DISTRIBUTION (1.2 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 624.24. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 12.5x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

624.239

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

12.503

Liquidity indicators evolution
HOCKEY LINE DISTRIBUTION

Sector positioning

Ratio de liquidez
624.24 2025
2023
2024
2025
Q1: 159.6
Med: 237.67
Q3: 459.69
Excelente

En 2025, el ratio de liquidez de HOCKEY LINE DISTRIBUTION (624.24) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
12.5x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.34x
Q3: 6.1x
Excelente

En 2025, el cobertura de intereses de HOCKEY LINE DISTRIBUTION (12.5x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 32 días. Plazo proveedores: 16 días. La empresa debe financiar 16 días de desfase. La rotación de existencias es de 160 días. Este alto nivel inmoviliza tesorería y potencialmente crea riesgo de obsolescencia. El FM representa 173 días de ingresos. En 2016-2025, el FM aumentó en +294%.

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

3 885 523 €

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

32 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

16 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

160 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

173 j

WCR and payment terms evolution
HOCKEY LINE DISTRIBUTION

Positioning of HOCKEY LINE DISTRIBUTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of HOCKEY LINE DISTRIBUTION is estimated at 1 905 166 € (range 723 913€ - 4 849 016€). With an EBITDA of 817 805€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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
145 transactions
723k€ 1905k€ 4849k€
1 905 166 € Range: 723 913€ - 4 849 016€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
817 805 € × 2.6x
Estimation 2 131 454 €
775 410€ - 5 991 416€
Revenue Multiple 30%
8 063 593 € × 0.19x
Estimation 1 542 775 €
868 312€ - 3 933 038€
Net Income Multiple 20%
567 020 € × 3.3x
Estimation 1 883 037 €
378 576€ - 3 366 988€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare HOCKEY LINE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about HOCKEY LINE DISTRIBUTION

What is the revenue of HOCKEY LINE DISTRIBUTION ?

The revenue of HOCKEY LINE DISTRIBUTION in 2025 is 8.1 M€.

Is HOCKEY LINE DISTRIBUTION profitable?

Yes, HOCKEY LINE DISTRIBUTION generated a net profit of 567 k€ in 2025.

Where is the headquarters of HOCKEY LINE DISTRIBUTION ?

The headquarters of HOCKEY LINE DISTRIBUTION is located in SALLANCHES (74700), in the department Haute-Savoie.

Where to find the tax return of HOCKEY LINE DISTRIBUTION ?

The tax return of HOCKEY LINE DISTRIBUTION 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 HOCKEY LINE DISTRIBUTION operate?

HOCKEY LINE DISTRIBUTION operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.