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LORIENT SPORTS ET MODE : revenue, balance sheet and financial ratios

LORIENT SPORTS ET MODE is a French company founded 14 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LORIENT (56100), this company of category PME shows in 2017 a net income negative of -218 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 - LORIENT SPORTS ET MODE (SIREN 538907288)
Indicator 2017
Revenue N/C
Net income -217 514 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2017, LORIENT SPORTS ET MODE records a net loss of 218 k€. This deficit will reduce equity on the balance sheet.

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

-217 514 €

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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 -198%. 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 -28%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-197.512%

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

-28.356%

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

57.6%

Solvency indicators evolution
LORIENT SPORTS ET MODE

Sector positioning

Debt ratio
-197.51 2017
2017
Q1: 4.11
Med: 39.55
Q3: 143.35
Excellent

In 2017, the debt ratio of LORIENT SPORTS ET MODE (-197.51) 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
-28.36% 2017
2017
Q1: 11.53%
Med: 33.0%
Q3: 55.21%
Average

In 2017, the financial autonomy of LORIENT SPORTS ET MODE (-28.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 96.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

96.159

Liquidity indicators evolution
LORIENT SPORTS ET MODE

Sector positioning

Liquidity ratio
96.16 2017
2017
Q1: 123.24
Med: 182.45
Q3: 307.97
Watch

In 2017, the liquidity ratio of LORIENT SPORTS ET MODE (96.16) 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. Average customer payment term: 409 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1265 days. Excellent situation: suppliers finance 856 days of the operating cycle (retail model).

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

0 €

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

409 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

1265 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

0 j

WCR and payment terms evolution
LORIENT SPORTS ET MODE

Positioning of LORIENT SPORTS ET MODE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare LORIENT SPORTS ET MODE 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 LORIENT SPORTS ET MODE

What is the revenue of LORIENT SPORTS ET MODE ?

The revenue of LORIENT SPORTS ET MODE is not publicly disclosed (confidential accounts filed with INPI).

Is LORIENT SPORTS ET MODE profitable?

LORIENT SPORTS ET MODE recorded a net loss in 2017.

Where is the headquarters of LORIENT SPORTS ET MODE ?

The headquarters of LORIENT SPORTS ET MODE is located in LORIENT (56100), in the department Morbihan.

Where to find the tax return of LORIENT SPORTS ET MODE ?

The tax return of LORIENT SPORTS ET MODE 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 LORIENT SPORTS ET MODE operate?

LORIENT SPORTS ET MODE 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.