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

KAPHY : revenue, balance sheet and financial ratios

KAPHY is a French company founded 33 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LE BOURG D'OISANS (38520), this company of category PME shows in 2025 a net income positive of 43 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 - KAPHY (SIREN 387731003)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 42 566 € 50 664 € 93 233 € 169 292 € 62 141 € -25 788 € 43 469 € 41 957 € 28 943 € 48 716 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, KAPHY generates positive net income of 43 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 49 k€ -> 43 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

42 566 €

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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 15%. 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 74%. 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

14.989%

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

74.402%

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

24.8%

Solvency indicators evolution
KAPHY

Sector positioning

Debt ratio
14.99 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good

In 2025, the debt ratio of KAPHY (14.99) 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
74.4% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent

In 2025, the financial autonomy of KAPHY (74.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 656.00. 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

655.998

Liquidity indicators evolution
KAPHY

Sector positioning

Liquidity ratio
656.0 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent

In 2025, the liquidity ratio of KAPHY (656.00) 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.

Positioning of KAPHY in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of KAPHY is estimated at 194 601 € (range 76 900€ - 351 745€). 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 2025
239 transactions
76k€ 194k€ 351k€
194 601 € Range: 76 900€ - 351 745€
NAF 5 all-time

Valuation method used

Net Income Multiple
42 566 € × 4.6x = 194 602 €
Range: 76 901€ - 351 745€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 détail d'articles de sport en magasin spécialisé)

Compare KAPHY 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 KAPHY

What is the revenue of KAPHY ?

The revenue of KAPHY is not publicly disclosed (confidential accounts filed with INPI).

Is KAPHY profitable?

Yes, KAPHY generated a net profit of 43 k€ in 2025.

Where is the headquarters of KAPHY ?

The headquarters of KAPHY is located in LE BOURG D'OISANS (38520), in the department Isere.

Where to find the tax return of KAPHY ?

The tax return of KAPHY 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 KAPHY operate?

KAPHY 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.