ORRES PISTES 1972 : revenue, balance sheet and financial ratios

ORRES PISTES 1972 is a French company founded 11 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LES ORRES (05200), this company of category PME shows in 2022 a revenue of 1.2 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 - ORRES PISTES 1972 (SIREN 803152883)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue N/C N/C 1 171 876 € N/C N/C 1 065 690 € N/C N/C
Net income 40 312 € 5 470 € 106 859 € -28 766 € 103 820 € 80 839 € 203 € 2 223 €
EBITDA N/C N/C 228 560 € N/C N/C 226 436 € -5 243 € -8 213 €
Net margin N/C N/C 9.1% N/C N/C 7.6% N/C N/C

Revenue and income statement

In 2024, ORRES PISTES 1972 generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 2 k€ -> 40 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 312 €

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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 229%. 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 23%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

228.643%

Financial autonomy (2024) ?
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

23.11%

Asset age ratio (2024) ?
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

31.9%

Solvency indicators evolution
ORRES PISTES 1972

Sector positioning

Debt ratio
228.64 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average

In 2024, the debt ratio of ORRES PISTES 1972 (228.64) 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
23.11% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average

In 2024, the financial autonomy of ORRES PISTES 1972 (23.1%) 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
3.19 years 2022
2022
Q1: 0.0 years
Med: 1.29 years
Q3: 3.63 years
Average

In 2022, the repayment capacity of ORRES PISTES 1972 (3.19) 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 100.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

100.778

Liquidity indicators evolution
ORRES PISTES 1972

Sector positioning

Liquidity ratio
100.78 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Watch -8 pts over 3 years

In 2024, the liquidity ratio of ORRES PISTES 1972 (100.78) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
5.35x 2022
2022
Q1: 0.0x
Med: 1.27x
Q3: 4.44x
Excellent

In 2022, the interest coverage of ORRES PISTES 1972 (5.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
ORRES PISTES 1972

Positioning of ORRES PISTES 1972 in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 42 240€ to 438 143€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
42k€ 181k€ 438k€
181 935 € Range: 42 240€ - 438 143€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 ORRES PISTES 1972 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 ORRES PISTES 1972

What is the revenue of ORRES PISTES 1972 ?

The revenue of ORRES PISTES 1972 in 2022 is 1.2 M€.

Is ORRES PISTES 1972 profitable?

Yes, ORRES PISTES 1972 generated a net profit of 40 k€ in 2024.

Where is the headquarters of ORRES PISTES 1972 ?

The headquarters of ORRES PISTES 1972 is located in LES ORRES (05200), in the department Hautes-Alpes.

Where to find the tax return of ORRES PISTES 1972 ?

The tax return of ORRES PISTES 1972 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 ORRES PISTES 1972 operate?

ORRES PISTES 1972 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.