SIREN : 953251113
LM'SPORT is a French company founded 2 years ago, specialized in the sector Activités de clubs de sports. Based in TRETS (13530), this company of category PME shows in 2024 a revenue of 220 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
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | 219 607 € | 70 432 € |
| Net income | 25 193 € | 9 699 € |
| EBITDA | 45 236 € | 23 095 € |
| Net margin | 11.5% | 13.8% |
In 2024, LM'SPORT achieves revenue of 220 k€. Vs 2023, growth of +212% (70 k€ -> 220 k€). After deducting consumption (16 k€), gross margin stands at 204 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 20.6% of revenue. Warning negative scissor effect: despite revenue change (+212%), EBITDA varies by +96%, reducing margin by 12.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.
219 607 €
203 855 €
45 236 €
37 632 €
25 193 €
20.6%
The debt ratio (= Financial debt / Equity x 100) stands at 377%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
376.981%
64.004%
19.753%
3.071
69.1%
In 2024, the debt ratio of LM'SPORT (376.98) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of LM'SPORT (64.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LM'SPORT (3.07) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 76.85. 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 16.4x. Operating income very largely covers interest expenses: high safety margin.
76.854
16.394
In 2024, the liquidity ratio of LM'SPORT (76.85) 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.
In 2024, the interest coverage of LM'SPORT (16.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 59 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). WCR is negative (-42 days): operations structurally generate cash.
-25 413 €
0 j
59 j
0 j
-42 j
Based on 161 transactions of similar company sales (all years), the value of LM'SPORT is estimated at 173 733 € (range 90 833€ - 277 729€). With an EBITDA of 45 236€, the sector multiple of 4.7x is applied. 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LM'SPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de clubs de sports
The revenue of LM'SPORT in 2024 is 220 k€.
Yes, LM'SPORT generated a net profit of 25 k€ in 2024.
The headquarters of LM'SPORT is located in TRETS (13530), in the department Bouches-du-Rhone.
The tax return of LM'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).
LM'SPORT operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.