NL SPORTS : revenue, balance sheet and financial ratios

NL SPORTS is a French company founded 15 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BOURG-EN-BRESSE (01000), this company of category PME shows in 2025 a revenue of 10.2 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

Financial history - NL SPORTS (SIREN 522887595)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue 10 220 804 € 9 379 809 € 6 504 005 € 5 173 601 € N/C N/C N/C N/C
Net income 327 786 € 341 072 € 481 705 € 169 247 € 173 139 € 185 672 € 176 621 € 172 517 €
EBITDA 688 934 € 678 528 € 609 914 € 310 227 € N/C N/C N/C N/C
Net margin 3.2% 3.6% 7.4% 3.3% N/C N/C N/C N/C

Revenue and income statement

In 2025, NL SPORTS achieves revenue of 10.2 M€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.6%. Vs 2024: +9%. After deducting consumption (6.1 M€), gross margin stands at 4.1 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 689 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 328 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

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

10 220 804 €

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

4 100 417 €

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

688 934 €

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

411 329 €

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

327 786 €

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

6.7%

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

96.19%

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

30.614%

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

5.747%

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

2.336

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

44.0%

Solvency indicators evolution
NL SPORTS

Sector positioning

Debt ratio
96.19 2025
2022
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average

In 2025, the debt ratio of NL SPORTS (96.19) 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
30.61% 2025
2022
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average

In 2025, the financial autonomy of NL SPORTS (30.6%) 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
2.34 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Average

In 2025, the repayment capacity of NL SPORTS (2.34) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 196.88. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

196.884

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

1.907

Liquidity indicators evolution
NL SPORTS

Sector positioning

Liquidity ratio
196.88 2025
2022
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average +12 pts over 3 years

In 2025, the liquidity ratio of NL SPORTS (196.88) 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
1.91x 2025
2022
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Average -6 pts over 3 years

In 2025, the interest coverage of NL SPORTS (1.9x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 75 days of revenue, i.e. 2.1 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

2 122 759 €

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

11 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

56 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

70 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

75 j

WCR and payment terms evolution
NL SPORTS

Positioning of NL SPORTS in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of NL SPORTS is estimated at 2 335 687 € (range 1 079 301€ - 4 076 721€). With an EBITDA of 688 934€, 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.

Estimated enterprise value 2025
239 transactions
1079k€ 2335k€ 4076k€
2 335 687 € Range: 1 079 301€ - 4 076 721€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
688 934 € × 3.4x
Estimation 2 337 731 €
933 814€ - 4 064 534€
Revenue Multiple 30%
10 220 804 € × 0.28x
Estimation 2 890 366 €
1 646 526€ - 5 009 068€
Net Income Multiple 20%
327 786 € × 4.6x
Estimation 1 498 559 €
592 185€ - 2 708 670€

Valuation evolution

How is this estimate calculated?

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.

  • 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'articles de sport en magasin spécialisé)

Compare NL SPORTS with other companies in the same sector:

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

Frequently asked questions about NL SPORTS

What is the revenue of NL SPORTS ?

The revenue of NL SPORTS in 2025 is 10.2 M€.

Is NL SPORTS profitable?

Yes, NL SPORTS generated a net profit of 328 k€ in 2025.

Where is the headquarters of NL SPORTS ?

The headquarters of NL SPORTS is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of NL SPORTS ?

The tax return of NL 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).

In which sector does NL SPORTS operate?

NL 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.