SIREN : 424574333
N.D SPORTS is a French company founded 26 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in COHADE (43100), this company of category PME shows in 2025 a revenue of 3.2 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 199 909 € | 3 313 251 € | 3 367 715 € | N/C | 2 611 104 € | 2 508 017 € | 1 996 236 € | 1 728 262 € | 1 793 283 € |
| Net income | 52 958 € | 63 807 € | 110 531 € | 218 744 € | 146 583 € | 74 822 € | 91 178 € | 76 591 € | 55 250 € |
| EBITDA | 104 527 € | 110 208 € | 189 056 € | N/C | 203 667 € | 125 926 € | 129 583 € | 134 175 € | 125 829 € |
| Net margin | 1.7% | 1.9% | 3.3% | N/C | 5.6% | 3.0% | 4.6% | 4.4% | 3.1% |
In 2025, N.D SPORTS achieves revenue of 3.2 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Slight decline of -3% vs 2024. After deducting consumption (2.0 M€), gross margin stands at 1.2 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 105 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 53 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
3 199 909 €
1 171 036 €
104 527 €
53 835 €
52 958 €
3.3%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 54%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
24.494%
53.94%
2.776%
2.398
32.4%
In 2025, the debt ratio of N.D SPORTS (24.49) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of N.D SPORTS (53.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of N.D SPORTS (2.40) 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 229.25. 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 2.6x. Financial charges are adequately covered by operations.
229.252
2.57
In 2025, the liquidity ratio of N.D SPORTS (229.25) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2025, the interest coverage of N.D SPORTS (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 98 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 115 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2017-2025, WCR increased by +78%, requiring additional financing.
1 019 363 €
10 j
53 j
98 j
115 j
Based on 239 transactions of similar company sales (all years), the value of N.D SPORTS is estimated at 497 238 € (range 244 622€ - 866 334€). With an EBITDA of 104 527€, 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.
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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 N.D SPORTS 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 N.D SPORTS in 2025 is 3.2 M€.
Yes, N.D SPORTS generated a net profit of 53 k€ in 2025.
The headquarters of N.D SPORTS is located in COHADE (43100), in the department Haute-Loire.
The tax return of N.D SPORTS 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).
N.D SPORTS 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.