PARAY SPORTS SARL : revenue, balance sheet and financial ratios

PARAY SPORTS SARL is a French company founded 47 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in PARAY-LE-MONIAL (71600), this company of category PME shows in 2020 a revenue of 845 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 - PARAY SPORTS SARL (SIREN 316502483)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C 845 029 € 825 811 €
Net income -93 060 € 4 000 € -34 224 € 21 950 € -48 848 € 1 411 € 4 250 €
EBITDA N/C N/C N/C N/C N/C 18 555 € 5 063 €
Net margin N/C N/C N/C N/C N/C 0.2% 0.5%

Revenue and income statement

In 2025, PARAY SPORTS SARL records a net loss of 93 k€. This deficit will reduce equity on the balance sheet.

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

-93 060 €

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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 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

79.114%

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

48.182%

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

89.9%

Solvency indicators evolution
PARAY SPORTS SARL

Sector positioning

Debt ratio
79.11 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average +10 pts over 3 years

In 2025, the debt ratio of PARAY SPORTS SARL (79.11) 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
48.18% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good -13 pts over 3 years

In 2025, the financial autonomy of PARAY SPORTS SARL (48.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 514.72. 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

514.716

Liquidity indicators evolution
PARAY SPORTS SARL

Sector positioning

Liquidity ratio
514.72 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent

In 2025, the liquidity ratio of PARAY SPORTS SARL (514.72) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
PARAY SPORTS SARL

Positioning of PARAY SPORTS SARL in its sector

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

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare PARAY SPORTS SARL 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 PARAY SPORTS SARL

What is the revenue of PARAY SPORTS SARL ?

The revenue of PARAY SPORTS SARL in 2020 is 845 k€.

Is PARAY SPORTS SARL profitable?

PARAY SPORTS SARL recorded a net loss in 2025.

Where is the headquarters of PARAY SPORTS SARL ?

The headquarters of PARAY SPORTS SARL is located in PARAY-LE-MONIAL (71600), in the department Saone-et-Loire.

Where to find the tax return of PARAY SPORTS SARL ?

The tax return of PARAY SPORTS SARL 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 PARAY SPORTS SARL operate?

PARAY SPORTS SARL 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.