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IRIS SPORT : revenue, balance sheet and financial ratios

IRIS SPORT is a French company founded 3 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-QUENTIN-SUR-LE-HOMME (50220), this company of category PME shows in 2023 a revenue of 82 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - IRIS SPORT (SIREN 919446906)
Indicator 2024 2023
Revenue N/C 81 548 €
Net income 0 € 4 015 €
EBITDA N/C 4 545 €
Net margin N/C 4.9%

Revenue and income statement

In 2024, IRIS SPORT records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 9110%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9110.312%

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

87.332%

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

84.9%

Solvency indicators evolution
IRIS SPORT

Sector positioning

Debt ratio
9110.31 2024
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Watch

In 2024, the debt ratio of IRIS SPORT (9110.31) 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
87.33% 2024
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent

In 2024, the financial autonomy of IRIS SPORT (87.3%) 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
6.22 years 2023
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Watch

In 2023, the repayment capacity of IRIS SPORT (6.22) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 701.35. 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

701.35

Liquidity indicators evolution
IRIS SPORT

Sector positioning

Liquidity ratio
701.35 2024
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent

In 2024, the liquidity ratio of IRIS SPORT (701.35) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
11.38x 2023
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Excellent

In 2023, the interest coverage of IRIS SPORT (11.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
IRIS SPORT

Positioning of IRIS SPORT in its sector

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

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare IRIS 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 IRIS SPORT

What is the revenue of IRIS SPORT ?

The revenue of IRIS SPORT in 2023 is 82 k€.

Is IRIS SPORT profitable?

Yes, IRIS SPORT generated a net profit of 4 k€ in 2023.

Where is the headquarters of IRIS SPORT ?

The headquarters of IRIS SPORT is located in SAINT-QUENTIN-SUR-LE-HOMME (50220), in the department Manche.

Where to find the tax return of IRIS SPORT ?

The tax return of IRIS 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 IRIS SPORT operate?

IRIS 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.