LES BOUTIQUES DE L USAP : revenue, balance sheet and financial ratios

LES BOUTIQUES DE L USAP is a French company founded 21 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in PERPIGNAN (66000), this company of category PME shows in 2021 a revenue of 557 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 - LES BOUTIQUES DE L USAP (SIREN 478737109)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 556 682 € 559 119 € 745 015 € 770 121 € 420 400 € 536 519 €
Net income 216 288 € 99 702 € -68 934 € -29 010 € -105 910 € 262 107 € 4 901 € -137 021 € -471 825 €
EBITDA N/C N/C N/C 4 615 € -43 170 € 41 229 € 112 599 € -72 733 € -98 058 €
Net margin N/C N/C N/C -5.2% -18.9% 35.2% 0.6% -32.6% -87.9%

Revenue and income statement

In 2025, LES BOUTIQUES DE L USAP generates positive net income of 216 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

216 288 €

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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 -124%. 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 -147%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-123.819%

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

-147.319%

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

29.6%

Solvency indicators evolution
LES BOUTIQUES DE L USAP

Sector positioning

Debt ratio
-123.82 2025
2022
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent

In 2025, the debt ratio of LES BOUTIQUES DE L USAP (-123.82) 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
-147.32% 2025
2022
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Watch

In 2025, the financial autonomy of LES BOUTIQUES DE L USAP (-147.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 133.61. 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

133.613

Liquidity indicators evolution
LES BOUTIQUES DE L USAP

Sector positioning

Liquidity ratio
133.61 2025
2022
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Watch

In 2025, the liquidity ratio of LES BOUTIQUES DE L USAP (133.61) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
LES BOUTIQUES DE L USAP

Positioning of LES BOUTIQUES DE L USAP 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 LES BOUTIQUES DE L USAP is estimated at 988 816 € (range 390 750€ - 1 787 302€). 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
390k€ 988k€ 1787k€
988 816 € Range: 390 750€ - 1 787 302€
NAF 5 all-time

Valuation method used

Net Income Multiple
216 288 € × 4.6x = 988 817 €
Range: 390 750€ - 1 787 303€

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 LES BOUTIQUES DE L USAP 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 LES BOUTIQUES DE L USAP

What is the revenue of LES BOUTIQUES DE L USAP ?

The revenue of LES BOUTIQUES DE L USAP in 2021 is 557 k€.

Is LES BOUTIQUES DE L USAP profitable?

Yes, LES BOUTIQUES DE L USAP generated a net profit of 216 k€ in 2025.

Where is the headquarters of LES BOUTIQUES DE L USAP ?

The headquarters of LES BOUTIQUES DE L USAP is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of LES BOUTIQUES DE L USAP ?

The tax return of LES BOUTIQUES DE L USAP 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 LES BOUTIQUES DE L USAP operate?

LES BOUTIQUES DE L USAP 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.