INTERSPORT SERVICES : revenue, balance sheet and financial ratios

INTERSPORT SERVICES is a French company founded 44 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in LONGJUMEAU (91160), this company of category ETI shows in 2023 a revenue of 6.1 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 - INTERSPORT SERVICES (SIREN 322193335)
Indicator 2023 2022 2022 2020 2019 2018 2017 2016 2015
Revenue 6 116 771 € N/C 6 031 099 € 4 336 008 € 5 980 934 € 5 592 435 € 5 754 679 € 7 959 121 € 8 221 640 €
Net income 33 728 € 82 681 € 560 379 € -91 688 € 307 092 € 292 480 € 232 813 € 73 022 € 246 233 €
EBITDA 390 040 € -8 077 € 887 458 € -191 111 € 284 941 € 391 852 € 30 948 € 194 459 € 268 002 €
Net margin 0.6% N/C 9.3% -2.1% 5.1% 5.2% 4.0% 0.9% 3.0%

Revenue and income statement

In 2023, INTERSPORT SERVICES achieves revenue of 6.1 M€. Activity remains stable over the period (CAGR: -3.6%). After deducting consumption (0 €), gross margin stands at 6.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 390 k€, representing 6.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 116 771 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 116 771 €

EBITDA (2023) ?
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

390 040 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-49 825 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 728 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.4%

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 12%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.718%

Financial autonomy (2023) ?
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

59.142%

Cash flow / Revenue (2023) ?
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

7.718%

Repayment capacity (2023) ?
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

0.589

Solvency indicators evolution
INTERSPORT SERVICES

Sector positioning

Debt ratio
11.72 2023
2022
2022
2023
Q1: 0.0
Med: 19.07
Q3: 111.06
Good

In 2023, the debt ratio of INTERSPORT SERVICES (11.72) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
59.14% 2023
2022
2022
2023
Q1: 0.0%
Med: 25.82%
Q3: 58.21%
Excellent +7 pts over 3 years

In 2023, the financial autonomy of INTERSPORT SERVICES (59.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.59 years 2023
2022
2022
2023
Q1: -0.02 years
Med: 0.0 years
Q3: 2.41 years
Average

In 2023, the repayment capacity of INTERSPORT SERVICES (0.59) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 152.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

152.139

Interest coverage (2023) ?
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

-0.375

Liquidity indicators evolution
INTERSPORT SERVICES

Sector positioning

Liquidity ratio
152.14 2023
2022
2022
2023
Q1: 89.67
Med: 199.74
Q3: 499.08
Average -6 pts over 3 years

In 2023, the liquidity ratio of INTERSPORT SERVICES (152.14) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-0.38x 2023
2022
2022
2023
Q1: -0.13x
Med: 0.0x
Q3: 3.96x
Average -37 pts over 3 years

In 2023, the interest coverage of INTERSPORT SERVICES (-0.4x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Overall, WCR represents 98 days of revenue, i.e. 1.7 M€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.

Operating WCR (2023) ?
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

1 658 012 €

Customer credit (2023) ?
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

23 j

Supplier credit (2023) ?
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 (2023) ?
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 in days of revenue (2023) ?
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

98 j

WCR and payment terms evolution
INTERSPORT SERVICES

Positioning of INTERSPORT SERVICES in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of INTERSPORT SERVICES is estimated at 1 513 347 € (range 610 442€ - 3 605 441€). With an EBITDA of 390 040€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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 2023
87 tx
610k€ 1513k€ 3605k€
1 513 347 € Range: 610 442€ - 3 605 441€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
390 040 € × 2.3x
Estimation 894 550 €
119 829€ - 2 048 271€
Revenue Multiple 30%
6 116 771 € × 0.57x
Estimation 3 498 466 €
1 805 069€ - 8 448 552€
Net Income Multiple 20%
33 728 € × 2.5x
Estimation 82 662 €
45 040€ - 233 702€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare INTERSPORT SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about INTERSPORT SERVICES

What is the revenue of INTERSPORT SERVICES ?

The revenue of INTERSPORT SERVICES in 2023 is 6.1 M€.

Is INTERSPORT SERVICES profitable?

Yes, INTERSPORT SERVICES generated a net profit of 34 k€ in 2023.

Where is the headquarters of INTERSPORT SERVICES ?

The headquarters of INTERSPORT SERVICES is located in LONGJUMEAU (91160), in the department Essonne.

Where to find the tax return of INTERSPORT SERVICES ?

The tax return of INTERSPORT SERVICES 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 INTERSPORT SERVICES operate?

INTERSPORT SERVICES operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.