LA FONT SANCTE SPORT : revenue, balance sheet and financial ratios

LA FONT SANCTE SPORT is a French company founded 22 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CEILLAC (05600), this company of category PME shows in 2017 a revenue of 300 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 - LA FONT SANCTE SPORT (SIREN 450158563)
Indicator 2017 2016
Revenue 300 435 € 287 176 €
Net income 4 332 € 16 870 €
EBITDA 25 554 € 42 759 €
Net margin 1.4% 5.9%

Revenue and income statement

In 2017, LA FONT SANCTE SPORT achieves revenue of 300 k€. Vs 2016: +5%. After deducting consumption (134 k€), gross margin stands at 166 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 8.5% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -40%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

300 435 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

165 936 €

EBITDA (2017) ?
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

25 554 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 629 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 332 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.5%

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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 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.307%

Financial autonomy (2017) ?
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

4.873%

Cash flow / Revenue (2017) ?
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

8.782%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

22.6%

Solvency indicators evolution
LA FONT SANCTE SPORT

Sector positioning

Debt ratio
12.31 2017
2016
2017
Q1: 4.11
Med: 39.55
Q3: 143.35
Good +6 pts over 2 years

In 2017, the debt ratio of LA FONT SANCTE SPORT (12.31) 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
4.87% 2017
2016
2017
Q1: 11.53%
Med: 33.0%
Q3: 55.21%
Average

In 2017, the financial autonomy of LA FONT SANCTE SPORT (4.9%) 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
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.7 years
Q3: 3.18 years
Excellent

In 2017, the repayment capacity of LA FONT SANCTE SPORT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.30. 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 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

146.3

Interest coverage (2017) ?
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

2.274

Liquidity indicators evolution
LA FONT SANCTE SPORT

Sector positioning

Liquidity ratio
146.3 2017
2016
2017
Q1: 123.24
Med: 182.45
Q3: 307.97
Average

In 2017, the liquidity ratio of LA FONT SANCTE SPORT (146.30) 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
2.27x 2017
2016
2017
Q1: 0.0x
Med: 1.27x
Q3: 6.85x
Good

In 2017, the interest coverage of LA FONT SANCTE SPORT (2.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 241 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-16 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-13 048 €

Customer credit (2017) ?
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 (2017) ?
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

12 j

Inventory turnover (2017) ?
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

241 j

WCR in days of revenue (2017) ?
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

-16 j

WCR and payment terms evolution
LA FONT SANCTE SPORT

Positioning of LA FONT SANCTE SPORT 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 LA FONT SANCTE SPORT is estimated at 72 804 € (range 33 403€ - 126 712€). With an EBITDA of 25 554€, 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.

Estimated enterprise value 2017
239 transactions
33k€ 72k€ 126k€
72 804 € Range: 33 403€ - 126 712€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
25 554 € × 3.4x
Estimation 86 711 €
34 637€ - 150 762€
Revenue Multiple 30%
300 435 € × 0.28x
Estimation 84 961 €
48 399€ - 147 239€
Net Income Multiple 20%
4 332 € × 4.6x
Estimation 19 805 €
7 826€ - 35 798€

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 LA FONT SANCTE 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 LA FONT SANCTE SPORT

What is the revenue of LA FONT SANCTE SPORT ?

The revenue of LA FONT SANCTE SPORT in 2017 is 300 k€.

Is LA FONT SANCTE SPORT profitable?

Yes, LA FONT SANCTE SPORT generated a net profit of 4 k€ in 2017.

Where is the headquarters of LA FONT SANCTE SPORT ?

The headquarters of LA FONT SANCTE SPORT is located in CEILLAC (05600), in the department Hautes-Alpes.

Where to find the tax return of LA FONT SANCTE SPORT ?

The tax return of LA FONT SANCTE 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 LA FONT SANCTE SPORT operate?

LA FONT SANCTE 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.