NEW FASHION SPORT : revenue, balance sheet and financial ratios

NEW FASHION SPORT is a French company founded 22 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75020), this company of category PME shows in 2020 a revenue of 736 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 - NEW FASHION SPORT (SIREN 450177373)
Indicator 2020 2019 2018 2017 2016 2015 2014
Revenue 736 098 € 968 274 € 783 141 € 836 920 € 923 258 € 938 740 € 862 625 €
Net income -81 565 € 25 891 € 17 170 € 21 153 € 34 952 € 60 042 € 60 312 €
EBITDA -127 090 € 47 883 € 18 246 € 42 909 € 49 634 € 79 571 € -34 570 €
Net margin -11.1% 2.7% 2.2% 2.5% 3.8% 6.4% 7.0%

Revenue and income statement

In 2020, NEW FASHION SPORT achieves revenue of 736 k€. Activity remains stable over the period (CAGR: -2.6%). Significant drop of -24% vs 2019. After deducting consumption (537 k€), gross margin stands at 200 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -127 k€, representing -17.3% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -365%, reducing margin by 22.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -82 k€ (-11.1% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

736 098 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

199 518 €

EBITDA (2020) ?
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

-127 090 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-117 922 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-81 565 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-17.3%

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Chart evolution

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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 378%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

377.943%

Financial autonomy (2020) ?
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

9.541%

Cash flow / Revenue (2020) ?
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

-12.322%

Repayment capacity (2020) ?
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

-2.758

Asset age ratio (2020) ?
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

67.6%

Solvency indicators evolution
NEW FASHION SPORT

Sector positioning

Debt ratio
377.94 2020
2018
2019
2020
Q1: 0.21
Med: 43.17
Q3: 160.44
Average +46 pts over 3 years

In 2020, the debt ratio of NEW FASHION SPORT (377.94) 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
9.54% 2020
2018
2019
2020
Q1: 9.7%
Med: 33.92%
Q3: 58.45%
Average -36 pts over 3 years

In 2020, the financial autonomy of NEW FASHION SPORT (9.5%) 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
-2.76 years 2020
2018
2019
2020
Q1: -0.03 years
Med: 0.13 years
Q3: 3.27 years
Excellent -10 pts over 3 years

In 2020, the repayment capacity of NEW FASHION SPORT (-2.76) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 103.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

103.668

Interest coverage (2020) ?
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

-2.658

Liquidity indicators evolution
NEW FASHION SPORT

Sector positioning

Liquidity ratio
103.67 2020
2018
2019
2020
Q1: 101.51
Med: 190.82
Q3: 348.32
Average -23 pts over 3 years

In 2020, the liquidity ratio of NEW FASHION SPORT (103.67) 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.

Interest coverage
-2.66x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.57x
Average -26 pts over 3 years

In 2020, the interest coverage of NEW FASHION SPORT (-2.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 164 days. Excellent situation: suppliers finance 164 days of the operating cycle (retail model). Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 91 days of revenue, i.e. 185 k€ to permanently finance. Over 2014-2020, WCR increased by +56%, requiring additional financing.

Operating WCR (2020) ?
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

185 158 €

Customer credit (2020) ?
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 (2020) ?
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

164 j

Inventory turnover (2020) ?
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

95 j

WCR in days of revenue (2020) ?
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

91 j

WCR and payment terms evolution
NEW FASHION SPORT

Positioning of NEW FASHION SPORT in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 96 transactions of similar company sales in 2020, the value of NEW FASHION SPORT is estimated at 149 222 € (range 73 891€ - 333 601€). The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
96 tx
73k€ 149k€ 333k€
149 222 € Range: 73 891€ - 333 601€
NAF 5 année 2020

Valuation method used

Revenue Multiple
736 098 € × 0.20x = 149 223 €
Range: 73 892€ - 333 601€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 96 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare NEW FASHION SPORT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about NEW FASHION SPORT

What is the revenue of NEW FASHION SPORT ?

The revenue of NEW FASHION SPORT in 2020 is 736 k€.

Is NEW FASHION SPORT profitable?

NEW FASHION SPORT recorded a net loss in 2020.

Where is the headquarters of NEW FASHION SPORT ?

The headquarters of NEW FASHION SPORT is located in PARIS (75020), in the department Paris.

Where to find the tax return of NEW FASHION SPORT ?

The tax return of NEW FASHION 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 NEW FASHION SPORT operate?

NEW FASHION SPORT operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.