Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PASSION SPORTS 43 : revenue, balance sheet and financial ratios

PASSION SPORTS 43 is a French company founded 29 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BRIVES-CHARENSAC (43700), this company of category PME shows in 2023 a net income positive of 27 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 - PASSION SPORTS 43 (SIREN 410556260)
Indicator 2023 2022
Revenue N/C N/C
Net income 27 316 € 510 436 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, PASSION SPORTS 43 generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 510 k€ -> 27 k€.

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

27 316 €

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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 990%. 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 8%. 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

990.319%

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

7.511%

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

52.3%

Solvency indicators evolution
PASSION SPORTS 43

Sector positioning

Debt ratio
990.32 2023
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Watch +8 pts over 2 years

In 2023, the debt ratio of PASSION SPORTS 43 (990.32) 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
7.51% 2023
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average -31 pts over 2 years

In 2023, the financial autonomy of PASSION SPORTS 43 (7.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 365.70. 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

365.7

Liquidity indicators evolution
PASSION SPORTS 43

Sector positioning

Liquidity ratio
365.7 2023
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Good -7 pts over 2 years

In 2023, the liquidity ratio of PASSION SPORTS 43 (365.70) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Positioning of PASSION SPORTS 43 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 PASSION SPORTS 43 is estimated at 124 882 € (range 49 349€ - 225 726€). 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 2023
239 transactions
49k€ 124k€ 225k€
124 882 € Range: 49 349€ - 225 726€
NAF 5 all-time

Valuation method used

Net Income Multiple
27 316 € × 4.6x = 124 882 €
Range: 49 350€ - 225 727€

Only this financial indicator is available for this company.

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 PASSION SPORTS 43 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 PASSION SPORTS 43

What is the revenue of PASSION SPORTS 43 ?

The revenue of PASSION SPORTS 43 is not publicly disclosed (confidential accounts filed with INPI).

Is PASSION SPORTS 43 profitable?

Yes, PASSION SPORTS 43 generated a net profit of 27 k€ in 2023.

Where is the headquarters of PASSION SPORTS 43 ?

The headquarters of PASSION SPORTS 43 is located in BRIVES-CHARENSAC (43700), in the department Haute-Loire.

Where to find the tax return of PASSION SPORTS 43 ?

The tax return of PASSION SPORTS 43 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 PASSION SPORTS 43 operate?

PASSION SPORTS 43 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.