Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2023-10-18 (2 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: CONTREXEVILLE (88140), Vosges
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PONTIS SPORTS : revenue, balance sheet and financial ratios
PONTIS SPORTS is a French company
founded 2 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in CONTREXEVILLE (88140),
this company of category PME
shows in 2025 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PONTIS SPORTS (SIREN 980673164)
Indicator
2025
Revenue
1 711 970 €
Net income
-31 855 €
EBITDA
42 187 €
Net margin
-1.9%
Revenue and income statement
In 2025, PONTIS SPORTS achieves revenue of 1.7 M€. After deducting consumption (1.1 M€), gross margin stands at 618 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -32 k€ (-1.9% of revenue), which will impact equity.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 711 970 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
618 355 €
EBITDA (2025)
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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
42 187 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
11 297 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-31 855 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
2.5%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 2091%. 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 (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
2090.726%
Financial autonomy (2025)
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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
3.538%
Cash flow / Revenue (2025)
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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
-0.073%
Repayment capacity (2025)
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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
-480.399
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2025
Debt ratio
2090.726
Financial autonomy
3.538
Repayment capacity
-480.399
Cash flow / Revenue
-0.073%
Sector positioning
Debt ratio
2090.732025
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Watch
In 2025, the debt ratio of PONTIS SPORTS (2090.73) 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
3.54%2025
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Watch
In 2025, the financial autonomy of PONTIS SPORTS (3.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
-480.4 years2025
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Excellent
In 2025, the repayment capacity of PONTIS SPORTS (-480.40) 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 76.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 102.9x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2025)
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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
76.548
Interest coverage (2025)
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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
102.856
Liquidity indicators evolution PONTIS SPORTS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2025
Liquidity ratio
76.548
Interest coverage
102.856
Sector positioning
Liquidity ratio
76.552025
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Watch
In 2025, the liquidity ratio of PONTIS SPORTS (76.55) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
102.86x2025
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Excellent
In 2025, the interest coverage of PONTIS SPORTS (102.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 173 days of revenue, i.e. 823 k€ to permanently finance.
Operating WCR (2025)
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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
822 790 €
Customer credit (2025)
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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
14 j
Supplier credit (2025)
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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
64 j
Inventory turnover (2025)
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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
118 j
WCR in days of revenue (2025)
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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
173 j
WCR and payment terms evolution PONTIS SPORTS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2025
Operating WCR
822 790 €
Inventory turnover (days)
118
Customer payment term (days)
14
Supplier payment term (days)
64
Positioning of PONTIS 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 PONTIS SPORTS is estimated at
271 019 €
(range 139 160€ - 470 187€).
With an EBITDA of 42 187€, 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 value2025
239 transactions
139k€271k€470k€
271 019 €Range: 139 160€ - 470 187€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
42 187 €×3.4x
Estimation143 151 €
57 182€ - 248 892€
Revenue Multiple30%
1 711 970 €×0.28x
Estimation484 132 €
275 791€ - 839 012€
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 PONTIS SPORTS with other companies in the same sector:
The headquarters of PONTIS SPORTS is located in CONTREXEVILLE (88140), in the department Vosges.
Where to find the tax return of PONTIS SPORTS ?
The tax return of PONTIS 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 PONTIS SPORTS operate?
PONTIS 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.
Item evolution
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