L'ASPI RACING : revenue, balance sheet and financial ratios

L'ASPI RACING is a French company founded 16 years ago, specialized in the sector Autres activités liées au sport. Based in NIMES (30000), this company of category PME shows in 2020 a revenue of 171 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 - L'ASPI RACING (SIREN 519977615)
Indicator 2020 2019 2017 2016
Revenue 170 644 € 302 286 € 361 472 € 332 659 €
Net income -8 881 € -63 170 € 12 415 € -5 928 €
EBITDA -9 654 € -67 732 € 31 692 € 5 499 €
Net margin -5.2% -20.9% 3.4% -1.8%

Revenue and income statement

Im Jahr 2020 erzielt L'ASPI RACING einen Umsatz von 171 k€. Der Umsatz geht im Zeitraum 2016-2020 zurück (CAGR: -15.4%). Deutlicher Rückgang von -44% vs 2019. Nach Abzug des Verbrauchs (0 €) beträgt die Bruttomarge 171 k€, d.h. eine Rate von 100%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -10 k€, was -5.7% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +16.7 Punkte. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -9 k€ (-5.2% des Umsatzes).

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

170 644 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

170 644 €

EBITDA (2020) ?
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

-9 654 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 690 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-8 881 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt -76%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht -69%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-75.767%

Financial autonomy (2020) ?
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

-69.486%

Cash flow / Revenue (2020) ?
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

-1.799%

Repayment capacity (2020) ?
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

-18.294

Asset age ratio (2020) ?
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

77.7%

Solvency indicators evolution
L'ASPI RACING

Sector positioning

Verschuldungsgrad
-75.77 2020
2017
2019
2020
Q1: -63.64
Med: 7.63
Q3: 140.83
Ausgezeichnet -50 pts over 3 years

Im Jahr 2020 liegt in den unteren 25% der Branche, was positiv ist das verschuldungsgrad von L'ASPI RACING (-75.77). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein niedriges Verhältnis zeigt eine solide Finanzstruktur mit geringer Abhängigkeit von Gläubigern.

Finanzielle Autonomie
-69.49% 2020
2017
2019
2020
Q1: 0.23%
Med: 25.09%
Q3: 59.77%
Average -16 pts over 3 years

Im Jahr 2020 liegt unter dem Median der Branche das finanzielle autonomie von L'ASPI RACING (-69.5%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-18.29 ans 2020
2017
2019
2020
Q1: -0.6 ans
Med: 0.0 ans
Q3: 2.03 ans
Ausgezeichnet -46 pts over 3 years

Im Jahr 2020 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von L'ASPI RACING (-18.3 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 47.16. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2020) ?
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

47.155

Interest coverage (2020) ?
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

-0.849

Liquidity indicators evolution
L'ASPI RACING

Sector positioning

Liquiditätsquote
47.16 2020
2017
2019
2020
Q1: 80.31
Med: 186.14
Q3: 416.32
Average -22 pts over 3 years

Im Jahr 2020 liegt unter dem Median der Branche das liquiditätsquote von L'ASPI RACING (47.16). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-0.85x 2020
2017
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.06x
Average -41 pts over 3 years

Im Jahr 2020 liegt unter dem Median der Branche das zinsdeckung von L'ASPI RACING (-0.8x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 4 Tage. Lieferantenfrist: 17 Tage. Günstige Situation. WCR ist negativ (-117 Tage): Der Betrieb generiert strukturell Liquidität. Bemerkenswerte WCR-Verbesserung über den Zeitraum (-329%), Freisetzung von Liquidität.

Operating WCR (2020) ?
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

-55 318 €

Customer credit (2020) ?
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

4 j

Supplier credit (2020) ?
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

17 j

Inventory turnover (2020) ?
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 in days of revenue (2020) ?
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

-117 j

WCR and payment terms evolution
L'ASPI RACING

Positioning of L'ASPI RACING in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of L'ASPI RACING is estimated at 105 756 € (range 52 923€ - 170 236€). The price/revenue ratio is 0.62x (in line with sector norms). 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 2020
161 transactions
52k€ 105k€ 170k€
105 756 € Range: 52 923€ - 170 236€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
170 644 € × 0.62x = 105 757 €
Range: 52 924€ - 170 236€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Autres activités liées au sport)

Compare L'ASPI RACING with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about L'ASPI RACING

What is the revenue of L'ASPI RACING ?

The revenue of L'ASPI RACING in 2020 is 171 k€.

Is L'ASPI RACING profitable?

L'ASPI RACING recorded a net loss in 2020.

Where is the headquarters of L'ASPI RACING ?

The headquarters of L'ASPI RACING is located in NIMES (30000), in the department Gard.

Where to find the tax return of L'ASPI RACING ?

The tax return of L'ASPI RACING 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 L'ASPI RACING operate?

L'ASPI RACING operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.