MONTPELLIER HERAULT SPORT CLUB S : revenue, balance sheet and financial ratios

MONTPELLIER HERAULT SPORT CLUB S is a French company founded 24 years ago, specialized in the sector Activités de clubs de sports. Based in MONTPELLIER (34000), this company of category GE shows in 2025 a revenue of 23.9 M€. 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 - MONTPELLIER HERAULT SPORT CLUB S (SIREN 438180523)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 23 877 344 € 49 460 790 € 48 068 238 € 32 433 439 € 32 366 299 € 30 021 589 € 42 959 164 € 38 330 931 € 34 138 627 € 32 988 964 €
Net income -3 767 446 € 0 € -2 325 164 € 3 022 376 € -15 185 039 € 2 763 122 € 3 469 744 € 5 731 303 € 204 496 € 33 149 €
EBITDA -36 697 826 € -21 011 202 € -19 157 015 € -9 107 834 € -13 664 778 € -22 983 550 € -12 236 050 € -9 501 117 € -13 159 235 € -9 624 378 €
Net margin -15.8% 0.0% -4.8% 9.3% -46.9% 9.2% 8.1% 15.0% 0.6% 0.1%

Revenue and income statement

In 2025, MONTPELLIER HERAULT SPORT CLUB S achieves revenue of 23.9 M€. Activity remains stable over the period (CAGR: -3.5%). Significant drop of -52% vs 2024. After deducting consumption (1.3 M€), gross margin stands at 22.5 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36.7 M€, representing -153.7% of revenue. Warning negative scissor effect: despite revenue change (-52%), EBITDA varies by -75%, reducing margin by 111.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.8 M€ (-15.8% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 877 344 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

22 544 070 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-36 697 826 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-44 252 984 €

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

-3 767 446 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-142.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 125%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory.

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

124.743%

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

21.802%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-73.004%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-0.514

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

46.9%

Solvency indicators evolution
MONTPELLIER HERAULT SPORT CLUB S

Sector positioning

Debt ratio
124.74 2025
2023
2024
2025
Q1: 0.73
Med: 28.3
Q3: 118.88
Average +12 pts over 3 years

In 2025, the debt ratio of MONTPELLIER HERAULT SPORT... (124.74) 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
21.8% 2025
2023
2024
2025
Q1: 8.91%
Med: 23.2%
Q3: 37.37%
Average -10 pts over 3 years

In 2025, the financial autonomy of MONTPELLIER HERAULT SPORT... (21.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.51 years 2025
2023
2024
2025
Q1: -0.66 years
Med: -0.2 years
Q3: 0.0 years
Good +8 pts over 3 years

In 2025, the repayment capacity of MONTPELLIER HERAULT SPORT... (-0.51) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 156.99. 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

156.99

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-6.497

Liquidity indicators evolution
MONTPELLIER HERAULT SPORT CLUB S

Sector positioning

Liquidity ratio
156.99 2025
2023
2024
2025
Q1: 104.78
Med: 149.38
Q3: 198.16
Good

In 2025, the liquidity ratio of MONTPELLIER HERAULT SPORT... (156.99) 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.

Interest coverage
-6.5x 2025
2023
2024
2025
Q1: -3.61x
Med: -0.51x
Q3: 0.0x
Watch

In 2025, the interest coverage of MONTPELLIER HERAULT SPORT... (-6.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 151 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. The gap of 86 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 79 days of revenue, i.e. 5.3 M€ to permanently finance.

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

5 255 403 €

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

151 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

65 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

5 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

79 j

WCR and payment terms evolution
MONTPELLIER HERAULT SPORT CLUB S

Positioning of MONTPELLIER HERAULT SPORT CLUB S in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of MONTPELLIER HERAULT SPORT CLUB S is estimated at 14 797 971 € (range 7 405 367€ - 23 820 303€). 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.

Estimated enterprise value 2025
161 transactions
7405k€ 14797k€ 23820k€
14 797 971 € Range: 7 405 367€ - 23 820 303€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
23 877 344 € × 0.62x = 14 797 971 €
Range: 7 405 367€ - 23 820 304€

Only this financial indicator is available for this company.

How is this estimate calculated?

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.

  • 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 (Activités de clubs de sports)

Compare MONTPELLIER HERAULT SPORT CLUB S with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about MONTPELLIER HERAULT SPORT CLUB S

What is the revenue of MONTPELLIER HERAULT SPORT CLUB S ?

The revenue of MONTPELLIER HERAULT SPORT CLUB S in 2025 is 23.9 M€.

Is MONTPELLIER HERAULT SPORT CLUB S profitable?

MONTPELLIER HERAULT SPORT CLUB S recorded a net loss in 2025.

Where is the headquarters of MONTPELLIER HERAULT SPORT CLUB S ?

The headquarters of MONTPELLIER HERAULT SPORT CLUB S is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of MONTPELLIER HERAULT SPORT CLUB S ?

The tax return of MONTPELLIER HERAULT SPORT CLUB S 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 MONTPELLIER HERAULT SPORT CLUB S operate?

MONTPELLIER HERAULT SPORT CLUB S 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.