Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

HORIZON SPORT CREATION : revenue, balance sheet and financial ratios

HORIZON SPORT CREATION is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LA CHAPELLE-DES-FOUGERETZ (35520), this company of category PME shows in 2024 a net income positive of 30 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 - HORIZON SPORT CREATION (SIREN 505239459)
Indicator 2024 2023 2020
Revenue N/C N/C N/C
Net income 29 909 € 86 785 € 45 795 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2024, HORIZON SPORT CREATION generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 46 k€ -> 30 k€.

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

29 909 €

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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 134%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

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

134.482%

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

31.521%

Asset age ratio (2024) ?
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

24.5%

Solvency indicators evolution
HORIZON SPORT CREATION

Sector positioning

Debt ratio
134.48 2024
2020
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Watch +8 pts over 3 years

In 2024, the debt ratio of HORIZON SPORT CREATION (134.48) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
31.52% 2024
2020
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Average

In 2024, the financial autonomy of HORIZON SPORT CREATION (31.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 349.80. 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

349.797

Liquidity indicators evolution
HORIZON SPORT CREATION

Sector positioning

Liquidity ratio
349.8 2024
2020
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Good +17 pts over 3 years

In 2024, the liquidity ratio of HORIZON SPORT CREATION (349.80) 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.

Positioning of HORIZON SPORT CREATION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of HORIZON SPORT CREATION is estimated at 68 482 € (range 18 195€ - 121 482€). 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 2024
124 transactions
18k€ 68k€ 121k€
68 482 € Range: 18 195€ - 121 482€
NAF 5 all-time

Valuation method used

Net Income Multiple
29 909 € × 2.3x = 68 482 €
Range: 18 196€ - 121 483€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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'habillement et de chaussures)

Compare HORIZON SPORT CREATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about HORIZON SPORT CREATION

What is the revenue of HORIZON SPORT CREATION ?

The revenue of HORIZON SPORT CREATION is not publicly disclosed (confidential accounts filed with INPI).

Is HORIZON SPORT CREATION profitable?

Yes, HORIZON SPORT CREATION generated a net profit of 30 k€ in 2024.

Where is the headquarters of HORIZON SPORT CREATION ?

The headquarters of HORIZON SPORT CREATION is located in LA CHAPELLE-DES-FOUGERETZ (35520), in the department Ille-et-Vilaine.

Where to find the tax return of HORIZON SPORT CREATION ?

The tax return of HORIZON SPORT CREATION 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 HORIZON SPORT CREATION operate?

HORIZON SPORT CREATION operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.