PIERREL SPORTS : revenue, balance sheet and financial ratios

PIERREL SPORTS is a French company founded 19 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SAINT-ETIENNE-LES-REMIREMONT (88200), this company of category PME shows in 2025 a revenue of 5.3 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 - PIERREL SPORTS (SIREN 494013899)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue 5 343 276 € 4 812 339 € 4 778 636 € 3 918 083 € 4 075 967 € 3 982 598 € 3 726 367 € 3 500 120 €
Net income 206 271 € 234 088 € 320 635 € 226 492 € 201 474 € 224 249 € 188 105 € 184 927 €
EBITDA 229 187 € 255 615 € 389 977 € 295 631 € 286 825 € 319 243 € 280 467 € 273 871 €
Net margin 3.9% 4.9% 6.7% 5.8% 4.9% 5.6% 5.0% 5.3%

Revenue and income statement

In 2025, PIERREL SPORTS achieves revenue of 5.3 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2024, growth of +11% (4.8 M€ -> 5.3 M€). After deducting consumption (3.6 M€), gross margin stands at 1.8 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 229 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 206 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 343 276 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 774 781 €

EBITDA (2025) ?
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

229 187 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

219 367 €

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

206 271 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.009%

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

72.65%

Cash flow / Revenue (2025) ?
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

3.813%

Repayment capacity (2025) ?
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

0.001

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

29.4%

Solvency indicators evolution
PIERREL SPORTS

Sector positioning

Debt ratio
0.01 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent

In 2025, the debt ratio of PIERREL SPORTS (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.65% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent

In 2025, the financial autonomy of PIERREL SPORTS (72.7%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Excellent

In 2025, the repayment capacity of PIERREL SPORTS (0.00) 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 294.81. 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

294.808

Interest coverage (2025) ?
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
PIERREL SPORTS

Sector positioning

Liquidity ratio
294.81 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good -8 pts over 3 years

In 2025, the liquidity ratio of PIERREL SPORTS (294.81) 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.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Average

In 2025, the interest coverage of PIERREL SPORTS (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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 64 days of revenue, i.e. 957 k€ to permanently finance. Over 2017-2025, WCR increased by +46%, requiring additional financing.

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

956 927 €

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

4 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

31 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

57 j

WCR in days of revenue (2025) ?
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

64 j

WCR and payment terms evolution
PIERREL SPORTS

Positioning of PIERREL SPORTS 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 PIERREL SPORTS is estimated at 1 030 761 € (range 488 089€ - 1 802 576€). With an EBITDA of 229 187€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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 2025
239 transactions
488k€ 1030k€ 1802k€
1 030 761 € Range: 488 089€ - 1 802 576€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
229 187 € × 3.4x
Estimation 777 691 €
310 651€ - 1 352 145€
Revenue Multiple 30%
5 343 276 € × 0.28x
Estimation 1 511 038 €
860 778€ - 2 618 662€
Net Income Multiple 20%
206 271 € × 4.6x
Estimation 943 022 €
372 653€ - 1 704 527€

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 PIERREL SPORTS 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 PIERREL SPORTS

What is the revenue of PIERREL SPORTS ?

The revenue of PIERREL SPORTS in 2025 is 5.3 M€.

Is PIERREL SPORTS profitable?

Yes, PIERREL SPORTS generated a net profit of 206 k€ in 2025.

Where is the headquarters of PIERREL SPORTS ?

The headquarters of PIERREL SPORTS is located in SAINT-ETIENNE-LES-REMIREMONT (88200), in the department Vosges.

Where to find the tax return of PIERREL SPORTS ?

The tax return of PIERREL SPORTS 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 PIERREL SPORTS operate?

PIERREL SPORTS 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.