SIREN : 799363726
JS SPORTS is a French company founded 12 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LE PONTET (84130), this company of category PME shows in 2025 a revenue of 6.9 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
| Indicator | 2025 | 2024 | 2022 | 2021 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 6 871 094 € | N/C | 4 823 977 € | 3 568 296 € | 3 469 072 € | N/C | 2 184 210 € |
| Net income | 34 353 € | 325 394 € | 426 323 € | 241 851 € | 166 239 € | 134 186 € | 2 080 € |
| EBITDA | 21 401 € | N/C | 621 326 € | 328 670 € | 236 813 € | N/C | -672 € |
| Net margin | 0.5% | N/C | 8.8% | 6.8% | 4.8% | N/C | 0.1% |
In 2025, JS SPORTS achieves revenue of 6.9 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +15.4%. After deducting consumption (4.2 M€), gross margin stands at 2.7 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 0.3% 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. 0.5% of revenue. This profit can be retained or distributed to shareholders.
6 871 094 €
2 666 141 €
21 401 €
65 687 €
34 353 €
0.3%
The debt ratio (= Financial debt / Equity x 100) stands at 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
109.491%
29.405%
3.379%
5.522
73.7%
In 2025, the debt ratio of JS SPORTS (109.49) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of JS SPORTS (29.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of JS SPORTS (5.52) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 209.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 317.2x. Operating income very largely covers interest expenses: high safety margin.
208.997
317.158
In 2025, the liquidity ratio of JS SPORTS (209.00) 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.
In 2025, the interest coverage of JS SPORTS (317.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 97 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 118 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2017-2025, WCR increased by +144%, requiring additional financing.
2 252 276 €
26 j
69 j
97 j
118 j
Based on 239 transactions of similar company sales (all years), the value of JS SPORTS is estimated at 650 648 € (range 358 987€ - 1 130 132€). With an EBITDA of 21 401€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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.
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This estimate is based on the analysis of 239 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare JS SPORTS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of JS SPORTS in 2025 is 6.9 M€.
Yes, JS SPORTS generated a net profit of 34 k€ in 2025.
The headquarters of JS SPORTS is located in LE PONTET (84130), in the department Vaucluse.
The tax return of JS SPORTS 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).
JS SPORTS 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.