MM SPORT : revenue, balance sheet and financial ratios

MM SPORT is a French company founded 15 years ago, specialized in the sector Gestion d'installations sportives. Based in ASNIERES-SUR-SEINE (92600), this company of category PME shows in 2018 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MM SPORT (SIREN 524615861)
Indicator 2023 2022 2021 2020 2018 2016
Revenue N/C N/C N/C N/C 1 158 696 € 623 996 €
Net income 159 925 € 208 557 € 218 462 € 152 055 € 9 108 € 37 259 €
EBITDA N/C N/C N/C N/C 78 824 € 84 243 €
Net margin N/C N/C N/C N/C 0.8% 6.0%

Revenue and income statement

In 2023, MM SPORT generates positive net income of 160 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 37 k€ -> 160 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

159 925 €

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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 32%. 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.541%

Financial autonomy (2023) ?
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

53.504%

Asset age ratio (2023) ?
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

26.6%

Solvency indicators evolution
MM SPORT

Sector positioning

Debt ratio
31.54 2023
2021
2022
2023
Q1: -35.71
Med: 4.12
Q3: 88.31
Average

In 2023, the debt ratio of MM SPORT (31.54) 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
53.5% 2023
2021
2022
2023
Q1: -11.22%
Med: 12.28%
Q3: 44.73%
Excellent +8 pts over 3 years

In 2023, the financial autonomy of MM SPORT (53.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 187.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

187.182

Liquidity indicators evolution
MM SPORT

Sector positioning

Liquidity ratio
187.18 2023
2021
2022
2023
Q1: 76.26
Med: 131.2
Q3: 260.05
Good -14 pts over 3 years

In 2023, the liquidity ratio of MM SPORT (187.18) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
MM SPORT

Positioning of MM SPORT in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of MM SPORT is estimated at 849 454 € (range 320 068€ - 1 468 092€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
73 tx
320k€ 849k€ 1468k€
849 454 € Range: 320 068€ - 1 468 092€
NAF 5 all-time

Valuation method used

Net Income Multiple
159 925 € × 5.3x = 849 455 €
Range: 320 068€ - 1 468 092€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare MM SPORT with other companies in the same sector:

Frequently asked questions about MM SPORT

What is the revenue of MM SPORT ?

The revenue of MM SPORT in 2018 is 1.2 M€.

Is MM SPORT profitable?

Yes, MM SPORT generated a net profit of 160 k€ in 2023.

Where is the headquarters of MM SPORT ?

The headquarters of MM SPORT is located in ASNIERES-SUR-SEINE (92600), in the department Hauts-de-Seine.

Where to find the tax return of MM SPORT ?

The tax return of MM 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 MM SPORT operate?

MM SPORT operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.