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LE MANS SPORT : revenue, balance sheet and financial ratios

LE MANS SPORT is a French company founded 25 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in RUAUDIN (72230), this company of category PME shows in 2022 a revenue of 7.8 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

Financial history - LE MANS SPORT (SIREN 432679660)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C 7 751 247 € N/C N/C N/C N/C N/C
Net income 121 453 € 208 414 € 492 398 € 340 668 € 221 300 € 177 803 € 19 995 € 45 637 €
EBITDA N/C N/C 608 025 € N/C N/C N/C N/C N/C
Net margin N/C N/C 6.4% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, LE MANS SPORT generates positive net income of 121 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 46 k€ -> 121 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

121 453 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.229%

Financial autonomy (2024) ?
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

53.903%

Asset age ratio (2024) ?
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

56.0%

Solvency indicators evolution
LE MANS SPORT

Sector positioning

Debt ratio
35.23 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average

In 2024, the debt ratio of LE MANS SPORT (35.23) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
53.9% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Good

In 2024, the financial autonomy of LE MANS SPORT (53.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.32 years 2022
2022
Q1: 0.0 years
Med: 1.29 years
Q3: 3.63 years
Average

In 2022, the repayment capacity of LE MANS SPORT (1.32) 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 206.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

206.091

Liquidity indicators evolution
LE MANS SPORT

Sector positioning

Liquidity ratio
206.09 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Average -11 pts over 3 years

In 2024, the liquidity ratio of LE MANS SPORT (206.09) 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
1.32x 2022
2022
Q1: 0.0x
Med: 1.27x
Q3: 4.44x
Good

In 2022, the interest coverage of LE MANS SPORT (1.3x) 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.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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 (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
LE MANS SPORT

Positioning of LE MANS SPORT 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 (25 transactions). This range of 127 264€ to 1 320 048€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
127k€ 548k€ 1320k€
548 141 € Range: 127 264€ - 1 320 048€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 LE MANS 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 LE MANS SPORT

What is the revenue of LE MANS SPORT ?

The revenue of LE MANS SPORT in 2022 is 7.8 M€.

Is LE MANS SPORT profitable?

Yes, LE MANS SPORT generated a net profit of 121 k€ in 2024.

Where is the headquarters of LE MANS SPORT ?

The headquarters of LE MANS SPORT is located in RUAUDIN (72230), in the department Sarthe.

Where to find the tax return of LE MANS SPORT ?

The tax return of LE MANS 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 LE MANS SPORT operate?

LE MANS 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.