KARUKERA COLLECTIVITES SPORTS : revenue, balance sheet and financial ratios

KARUKERA COLLECTIVITES SPORTS is a French company founded 27 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BAIE MAHAULT (97122), this company of category PME shows in 2021 a revenue of 226 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 - KARUKERA COLLECTIVITES SPORTS (SIREN 420515041)
Indicator 2021 2020 2019
Revenue 226 417 € 215 310 € 210 262 €
Net income 3 204 € -8 752 € 12 320 €
EBITDA 3 560 € -8 459 € 13 899 €
Net margin 1.4% -4.1% 5.9%

Revenue and income statement

In 2021, KARUKERA COLLECTIVITES SPORTS achieves revenue of 226 k€. Revenue is growing positively over 3 years (CAGR: +3.8%). Vs 2020: +5%. After deducting consumption (147 k€), gross margin stands at 80 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 1.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

226 417 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

79 764 €

EBITDA (2021) ?
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

3 560 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 339 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 204 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

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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 -50%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-50.108%

Financial autonomy (2021) ?
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

10.456%

Cash flow / Revenue (2021) ?
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

1.514%

Repayment capacity (2021) ?
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

6.702

Asset age ratio (2021) ?
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

20.1%

Solvency indicators evolution
KARUKERA COLLECTIVITES SPORTS

Sector positioning

Debt ratio
-50.11 2021
2019
2020
2021
Q1: 14.5
Med: 58.18
Q3: 145.79
Excellent

In 2021, the debt ratio of KARUKERA COLLECTIVITES SP... (-50.11) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
10.46% 2021
2019
2020
2021
Q1: 17.43%
Med: 34.83%
Q3: 54.22%
Average -10 pts over 3 years

In 2021, the financial autonomy of KARUKERA COLLECTIVITES SP... (10.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.7 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 1.41 years
Q3: 4.13 years
Average

In 2021, the repayment capacity of KARUKERA COLLECTIVITES SP... (6.70) 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 88.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

88.688

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
KARUKERA COLLECTIVITES SPORTS

Sector positioning

Liquidity ratio
88.69 2021
2019
2020
2021
Q1: 165.3
Med: 251.6
Q3: 373.74
Watch

In 2021, the liquidity ratio of KARUKERA COLLECTIVITES SP... (88.69) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 1.03x
Q3: 3.56x
Average

In 2021, the interest coverage of KARUKERA COLLECTIVITES SP... (0.0x) 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: 220 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 227 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-86 days): operations structurally generate cash. Notable WCR improvement over the period (-62%), freeing up cash.

Operating WCR (2021) ?
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

-54 014 €

Customer credit (2021) ?
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

220 j

Supplier credit (2021) ?
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

227 j

Inventory turnover (2021) ?
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

31 j

WCR in days of revenue (2021) ?
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

-86 j

WCR and payment terms evolution
KARUKERA COLLECTIVITES SPORTS

Positioning of KARUKERA COLLECTIVITES SPORTS in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 19 543€ to 59 768€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
19k€ 27k€ 59k€
27 825 € Range: 19 543€ - 59 768€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 KARUKERA COLLECTIVITES SPORTS 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 KARUKERA COLLECTIVITES SPORTS

What is the revenue of KARUKERA COLLECTIVITES SPORTS ?

The revenue of KARUKERA COLLECTIVITES SPORTS in 2021 is 226 k€.

Is KARUKERA COLLECTIVITES SPORTS profitable?

Yes, KARUKERA COLLECTIVITES SPORTS generated a net profit of 3 k€ in 2021.

Where is the headquarters of KARUKERA COLLECTIVITES SPORTS ?

The headquarters of KARUKERA COLLECTIVITES SPORTS is located in BAIE MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of KARUKERA COLLECTIVITES SPORTS ?

The tax return of KARUKERA COLLECTIVITES 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).

In which sector does KARUKERA COLLECTIVITES SPORTS operate?

KARUKERA COLLECTIVITES 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.