PARIS SAINT-GERMAIN HANDBALL : revenue, balance sheet and financial ratios

PARIS SAINT-GERMAIN HANDBALL is a French company founded 33 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in PARIS (75016), this company of category ETI shows in 2023 a revenue of 4.3 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 - PARIS SAINT-GERMAIN HANDBALL (SIREN 388800302)
Indicator 2023 2021 2020 2019 2018 2017 2016 2015
Revenue 4 294 481 € 3 329 441 € 3 728 431 € 4 141 837 € 4 627 797 € 4 294 808 € 4 036 971 € 3 296 425 €
Net income -10 551 746 € -9 240 461 € -10 798 972 € -912 594 € -11 853 909 € -12 678 619 € -12 000 163 € -11 077 386 €
EBITDA -10 835 620 € -8 800 473 € -10 305 153 € -11 564 526 € -11 768 731 € -12 255 046 € -11 382 396 € -10 712 028 €
Net margin -245.7% -277.5% -289.6% -22.0% -256.1% -295.2% -297.3% -336.0%

Revenue and income statement

In 2023, PARIS SAINT-GERMAIN HANDBALL achieves revenue of 4.3 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Vs 2021, growth of +29% (3.3 M€ -> 4.3 M€). After deducting consumption (521 k€), gross margin stands at 3.8 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10.8 M€, representing -252.3% of revenue. Positive scissor effect: EBITDA margin improves by +12.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10.6 M€ (-245.7% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 294 481 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 773 273 €

EBITDA (2023) ?
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

-10 835 620 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 603 206 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-10 551 746 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-251.7%

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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 495%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

494.581%

Financial autonomy (2023) ?
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

3.945%

Cash flow / Revenue (2023) ?
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

-249.821%

Repayment capacity (2023) ?
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

-0.205

Asset age ratio (2023) ?
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

10.3%

Solvency indicators evolution
PARIS SAINT-GERMAIN HANDBALL

Sector positioning

Debt ratio
494.58 2023
2020
2021
2023
Q1: 0.0
Med: 13.52
Q3: 106.92
Watch

In 2023, the debt ratio of PARIS SAINT-GERMAIN HANDBALL (494.58) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.94% 2023
2020
2021
2023
Q1: 0.95%
Med: 20.85%
Q3: 53.03%
Average -12 pts over 3 years

In 2023, the financial autonomy of PARIS SAINT-GERMAIN HANDBALL (3.9%) 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
-0.2 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.37 years
Excellent

In 2023, the repayment capacity of PARIS SAINT-GERMAIN HANDBALL (-0.20) 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 138.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

138.544

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
PARIS SAINT-GERMAIN HANDBALL

Sector positioning

Liquidity ratio
138.54 2023
2020
2021
2023
Q1: 98.81
Med: 196.82
Q3: 418.81
Average -14 pts over 3 years

In 2023, the liquidity ratio of PARIS SAINT-GERMAIN HANDBALL (138.54) 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
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Average

In 2023, the interest coverage of PARIS SAINT-GERMAIN HANDBALL (0.0x) 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: 329 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 246 days. The gap of 83 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 506 days of revenue, i.e. 6.0 M€ to permanently finance. Over 2015-2023, WCR increased by +237%, requiring additional financing.

Operating WCR (2023) ?
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

6 040 102 €

Customer credit (2023) ?
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

329 j

Supplier credit (2023) ?
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

246 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

506 j

WCR and payment terms evolution
PARIS SAINT-GERMAIN HANDBALL

Positioning of PARIS SAINT-GERMAIN HANDBALL in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 139 925€ to 4 766 772€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
1139k€ 2050k€ 4766k€
2 050 482 € Range: 1 139 925€ - 4 766 772€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare PARIS SAINT-GERMAIN HANDBALL with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about PARIS SAINT-GERMAIN HANDBALL

What is the revenue of PARIS SAINT-GERMAIN HANDBALL ?

The revenue of PARIS SAINT-GERMAIN HANDBALL in 2023 is 4.3 M€.

Is PARIS SAINT-GERMAIN HANDBALL profitable?

PARIS SAINT-GERMAIN HANDBALL recorded a net loss in 2023.

Where is the headquarters of PARIS SAINT-GERMAIN HANDBALL ?

The headquarters of PARIS SAINT-GERMAIN HANDBALL is located in PARIS (75016), in the department Paris.

Where to find the tax return of PARIS SAINT-GERMAIN HANDBALL ?

The tax return of PARIS SAINT-GERMAIN HANDBALL 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 PARIS SAINT-GERMAIN HANDBALL operate?

PARIS SAINT-GERMAIN HANDBALL operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.