HOLDING SPORT ET AFFAIRE : revenue, balance sheet and financial ratios

HOLDING SPORT ET AFFAIRE is a French company founded 16 years ago, specialized in the sector Activités des centres de culture physique. Based in CHARTRES (28000), this company of category PME shows in 2017 a revenue of 277 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 - HOLDING SPORT ET AFFAIRE (SIREN 517996195)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 277 037 € 301 921 €
Net income 42 416 € -53 069 € -34 916 € 23 857 € 4 094 € 152 € 3 549 € 9 256 € 1 433 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 45 434 € 42 036 €
Net margin N/C N/C N/C N/C N/C N/C N/C 3.3% 0.5%

Revenue and income statement

In 2025, HOLDING SPORT ET AFFAIRE generates positive net income of 42 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 1 k€ -> 42 k€.

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

42 416 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 81%. Debt level is high: negotiating margin with banks is reduced. 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 (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

80.837%

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

40.36%

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

7.0%

Solvency indicators evolution
HOLDING SPORT ET AFFAIRE

Sector positioning

Debt ratio
80.84 2025
2022
2023
2025
Q1: 2.29
Med: 31.88
Q3: 142.06
Average

In 2025, the debt ratio of HOLDING SPORT ET AFFAIRE (80.84) 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
40.36% 2025
2022
2023
2025
Q1: 2.52%
Med: 32.76%
Q3: 55.13%
Good

In 2025, the financial autonomy of HOLDING SPORT ET AFFAIRE (40.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 278.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

278.981

Liquidity indicators evolution
HOLDING SPORT ET AFFAIRE

Sector positioning

Liquidity ratio
278.98 2025
2022
2023
2025
Q1: 82.62
Med: 219.01
Q3: 374.19
Good -17 pts over 3 years

In 2025, the liquidity ratio of HOLDING SPORT ET AFFAIRE (278.98) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
HOLDING SPORT ET AFFAIRE

Positioning of HOLDING SPORT ET AFFAIRE in its sector

Comparison with sector Activités des centres de culture physique

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of HOLDING SPORT ET AFFAIRE is estimated at 257 160 € (range 123 545€ - 568 187€). 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 2025
57 tx
123k€ 257k€ 568k€
257 160 € Range: 123 545€ - 568 187€
NAF 5 all-time

Valuation method used

Net Income Multiple
42 416 € × 6.1x = 257 160 €
Range: 123 546€ - 568 187€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Activités des centres de culture physique)

Compare HOLDING SPORT ET AFFAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des centres de culture physique

Frequently asked questions about HOLDING SPORT ET AFFAIRE

What is the revenue of HOLDING SPORT ET AFFAIRE ?

The revenue of HOLDING SPORT ET AFFAIRE in 2017 is 277 k€.

Is HOLDING SPORT ET AFFAIRE profitable?

Yes, HOLDING SPORT ET AFFAIRE generated a net profit of 42 k€ in 2025.

Where is the headquarters of HOLDING SPORT ET AFFAIRE ?

The headquarters of HOLDING SPORT ET AFFAIRE is located in CHARTRES (28000), in the department Eure-et-Loir.

Where to find the tax return of HOLDING SPORT ET AFFAIRE ?

The tax return of HOLDING SPORT ET AFFAIRE 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 HOLDING SPORT ET AFFAIRE operate?

HOLDING SPORT ET AFFAIRE operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.