PHYSIO SPORT ET PERFORMANCE : revenue, balance sheet and financial ratios

PHYSIO SPORT ET PERFORMANCE is a French company founded 10 years ago, specialized in the sector Formation continue d'adultes. Based in BISCARROSSE (40600), this company of category PME shows in 2020 a revenue of 42 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHYSIO SPORT ET PERFORMANCE (SIREN 818073124)
Indicator 2020 2018 2017 2016
Revenue 41 643 € 83 429 € 46 782 € N/C
Net income 4 341 € 6 423 € 10 416 € -734 €
EBITDA 5 640 € 7 602 € 10 895 € -734 €
Net margin 10.4% 7.7% 22.3% N/C

Revenue and income statement

In 2020, PHYSIO SPORT ET PERFORMANCE achieves revenue of 42 k€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -50% vs 2018. After deducting consumption (12 €), gross margin stands at 42 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 13.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 10.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

41 643 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

41 631 €

EBITDA (2020) ?
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

5 640 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 341 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 341 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.6%

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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 524%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

523.846%

Financial autonomy (2020) ?
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

83.97%

Cash flow / Revenue (2020) ?
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

13.544%

Repayment capacity (2020) ?
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

4.849

Asset age ratio (2020) ?
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

43.3%

Solvency indicators evolution
PHYSIO SPORT ET PERFORMANCE

Sector positioning

Debt ratio
523.85 2020
2017
2018
2020
Q1: 0.0
Med: 6.49
Q3: 71.72
Watch +50 pts over 3 years

In 2020, the debt ratio of PHYSIO SPORT ET PERFORMANCE (523.85) 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
83.97% 2020
2017
2018
2020
Q1: 2.68%
Med: 29.09%
Q3: 57.81%
Excellent +50 pts over 3 years

In 2020, the financial autonomy of PHYSIO SPORT ET PERFORMANCE (84.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.85 years 2020
2017
2018
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Average +50 pts over 3 years

In 2020, the repayment capacity of PHYSIO SPORT ET PERFORMANCE (4.85) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 257 days of revenue, i.e. 30 k€ to permanently finance.

Operating WCR (2020) ?
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

29 756 €

Customer credit (2020) ?
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 (2020) ?
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 (2020) ?
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 (2020) ?
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

257 j

WCR and payment terms evolution
PHYSIO SPORT ET PERFORMANCE

Positioning of PHYSIO SPORT ET PERFORMANCE in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of PHYSIO SPORT ET PERFORMANCE is estimated at 13 129 € (range 4 656€ - 38 422€). With an EBITDA of 5 640€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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 2020
134 transactions
4k€ 13k€ 38k€
13 129 € Range: 4 656€ - 38 422€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 640 € × 2.2x
Estimation 12 228 €
4 431€ - 31 805€
Revenue Multiple 30%
41 643 € × 0.36x
Estimation 14 885 €
4 966€ - 29 103€
Net Income Multiple 20%
4 341 € × 2.9x
Estimation 12 749 €
4 757€ - 68 949€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare PHYSIO SPORT ET PERFORMANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about PHYSIO SPORT ET PERFORMANCE

What is the revenue of PHYSIO SPORT ET PERFORMANCE ?

The revenue of PHYSIO SPORT ET PERFORMANCE in 2020 is 42 k€.

Is PHYSIO SPORT ET PERFORMANCE profitable?

Yes, PHYSIO SPORT ET PERFORMANCE generated a net profit of 4 k€ in 2020.

Where is the headquarters of PHYSIO SPORT ET PERFORMANCE ?

The headquarters of PHYSIO SPORT ET PERFORMANCE is located in BISCARROSSE (40600), in the department Landes.

Where to find the tax return of PHYSIO SPORT ET PERFORMANCE ?

The tax return of PHYSIO SPORT ET PERFORMANCE 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 PHYSIO SPORT ET PERFORMANCE operate?

PHYSIO SPORT ET PERFORMANCE operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.