SIREN : 686350174
MACSPORT is a French company founded 63 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-EGREVE (38120), this company of category ETI shows in 2025 a revenue of 4.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 441 465 € | 5 186 363 € | 4 900 279 € | 11 239 181 € | 9 276 071 € | 9 024 896 € | 8 498 467 € | 6 975 999 € | 6 955 025 € |
| Net income | 75 421 € | 6 820 € | 53 022 € | 580 580 € | 119 635 € | 108 226 € | 395 358 € | 273 734 € | 220 824 € |
| EBITDA | 24 670 € | 83 681 € | 94 854 € | 973 667 € | 413 693 € | -81 € | 56 274 € | -106 576 € | -39 518 € |
| Net margin | 1.7% | 0.1% | 1.1% | 5.2% | 1.3% | 1.2% | 4.7% | 3.9% | 3.2% |
In 2025, MACSPORT achieves revenue of 4.4 M€. Revenue is declining over the period 2017-2025 (CAGR: -5.5%). Significant drop of -14% vs 2024. After deducting consumption (2.8 M€), gross margin stands at 1.6 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
4 441 465 €
1 618 575 €
24 670 €
-13 028 €
75 421 €
0.6%
The debt ratio (= Financial debt / Equity x 100) stands at 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 29.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
87.294%
39.031%
0.655%
29.448
52.5%
In 2025, the debt ratio of MACSPORT (87.29) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of MACSPORT (39.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of MACSPORT (29.45) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 107.72. 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 156.3x. Operating income very largely covers interest expenses: high safety margin.
107.722
156.299
In 2025, the liquidity ratio of MACSPORT (107.72) 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 2025, the interest coverage of MACSPORT (156.3x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 123 days of revenue, i.e. 1.5 M€ to permanently finance.
1 519 958 €
9 j
83 j
80 j
123 j
Based on 239 transactions of similar company sales (all years), the value of MACSPORT is estimated at 487 621 € (range 258 620€ - 850 431€). With an EBITDA of 24 670€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MACSPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of MACSPORT in 2025 is 4.4 M€.
Yes, MACSPORT generated a net profit of 75 k€ in 2025.
The headquarters of MACSPORT is located in SAINT-EGREVE (38120), in the department Isere.
The tax return of MACSPORT 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).
MACSPORT 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.