ROUEN METROPOLE BASKET - S.P.O. : revenue, balance sheet and financial ratios

ROUEN METROPOLE BASKET - S.P.O. is a French company founded 14 years ago, specialized in the sector Activités de clubs de sports. Based in ROUEN (76000), this company of category PME shows in 2025 a revenue of 2.9 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 - ROUEN METROPOLE BASKET - S.P.O. (SIREN 533812400)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue 2 858 309 € 2 626 410 € 2 117 427 € 1 044 097 € 1 755 959 € 1 614 414 € 1 369 018 € 1 082 989 €
Net income -67 040 € -11 € 12 727 € 18 551 € 7 375 € 11 030 € 25 124 € -38 271 €
EBITDA -185 607 € -10 214 € -260 496 € -429 349 € -202 617 € -165 977 € 42 466 € -186 926 €
Net margin -2.3% -0.0% 0.6% 1.8% 0.4% 0.7% 1.8% -3.5%

Revenue and income statement

En 2025, ROUEN METROPOLE BASKET - S.P.O. réalise un chiffre d'affaires de 2.9 M€. Sur la période 2017-2025, l'entreprise affiche une croissance soutenue avec un TCAM (taux de croissance annuel moyen) de +12.9%. Vs 2024 : +9%. Après déduction des consommations (32 k€), la marge brute s'établit à 2.8 M€, soit un taux de 99%. Ce ratio mesure la capacité à dégager de la valeur sur l'activité commerciale. L'EBE (Excédent Brut d'Exploitation = Marge brute - Charges de personnel - Impôts & taxes) atteint -186 k€, représentant -6.5% du CA. Attention effet ciseau négatif : malgré l'évolution du CA (+9%), l'EBE varie de -1717%, réduisant la marge de 6.1 pts. Cela traduit une hausse des charges plus rapide que celle du CA. L'EBE négatif signifie que l'exploitation ne couvre pas les charges courantes : situation préoccupante. Le résultat net est déficitaire à -67 k€ (-2.3% du CA), ce qui impactera les capitaux propres.

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

2 858 309 €

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

2 826 661 €

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

-185 607 €

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

-123 436 €

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

-67 040 €

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

-5.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Le taux d'endettement (= Dettes financières / Capitaux propres x 100) s'élève à 20%. Ce niveau très faible traduit une structure financière solide, offrant une marge de manœuvre importante pour de futurs investissements ou acquisitions. L'autonomie financière (= Capitaux propres / Total bilan x 100) atteint 17%. Faible autonomie : l'entreprise dépend fortement des financements externes (banques, fournisseurs).

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

19.729%

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

17.078%

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

-1.916%

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

-0.556

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

12.0%

Solvency indicators evolution
ROUEN METROPOLE BASKET - S.P.O.

Sector positioning

Taux d'endettement
19.73 2025
2023
2024
2025
Q1: 0.73
Med: 28.3
Q3: 118.88
Bon -10 pts over 3 years

En 2025, le taux d'endettement de ROUEN METROPOLE BASKET - ... (19.73) se situe en dessous de la médiane sectorielle. Ce ratio mesure le poids des dettes par rapport aux fonds propres. Cette position maîtrisée témoigne d'une gestion prudente.

Autonomie financière
17.08% 2025
2023
2024
2025
Q1: 8.91%
Med: 23.2%
Q3: 37.37%
Average -8 pts over 3 years

En 2025, le autonomie financière de ROUEN METROPOLE BASKET - ... (17.1%) se situe en dessous de la médiane sectorielle. Ce ratio représente la part des fonds propres dans le financement total. Une amélioration permettrait de renforcer la position concurrentielle.

Capacité de remboursement
-0.56 ans 2025
2023
2024
2025
Q1: -0.66 ans
Med: -0.2 ans
Q3: 0.0 ans
Bon -9 pts over 3 years

En 2025, le capacité de remboursement de ROUEN METROPOLE BASKET - ... (-0.6 an) se situe en dessous de la médiane sectorielle. Ce ratio indique le nombre d'années nécessaires pour rembourser les dettes avec la CAF. Cette position maîtrisée témoigne d'une gestion prudente.

Liquidity ratios

Le ratio de liquidité (= Actif circulant / Passif circulant) s'établit à 98.12. Concrètement, l'entreprise dispose de 2€ d'actifs liquides pour 1€ de dettes court terme : aucun risque de trésorerie à horizon 12 mois.

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

98.121

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

-0.608

Liquidity indicators evolution
ROUEN METROPOLE BASKET - S.P.O.

Sector positioning

Ratio de liquidité
98.12 2025
2023
2024
2025
Q1: 104.78
Med: 149.38
Q3: 198.16
À surveiller -14 pts over 3 years

En 2025, le ratio de liquidité de ROUEN METROPOLE BASKET - ... (98.12) se situe dans les 25% les plus bas du secteur. Ce ratio mesure la capacité à couvrir les dettes court terme avec les actifs circulants. Un ratio inférieur à 1 peut signaler des tensions de trésorerie potentielles.

Couverture des intérêts
-0.61x 2025
2023
2024
2025
Q1: -3.61x
Med: -0.51x
Q3: 0.0x
Average +14 pts over 3 years

En 2025, le couverture des intérêts de ROUEN METROPOLE BASKET - ... (-0.6x) se situe en dessous de la médiane sectorielle. Ce ratio indique combien de fois le résultat d'exploitation couvre les charges d'intérêts. Une amélioration permettrait de renforcer la position concurrentielle.

Working capital requirement (WCR) and payment terms

Le BFR (Besoin en Fonds de Roulement) mesure le décalage de trésorerie entre les encaissements clients et les décaissements fournisseurs/stocks. Délai moyen de paiement clients : 55 jours (formule : Créances clients / CA TTC x 360). Délai fournisseurs : 82 jours. Situation favorable : le crédit fournisseurs est plus long que le crédit clients de 27 jours. Au global, le BFR représente 65 jours de CA, soit 516 k€ à financer en permanence. Sur 2017-2025, le BFR a augmenté de +33%, nécessitant un financement accru.

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

515 525 €

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

55 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

82 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

0 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

65 j

WCR and payment terms evolution
ROUEN METROPOLE BASKET - S.P.O.

Positioning of ROUEN METROPOLE BASKET - S.P.O. in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of ROUEN METROPOLE BASKET - S.P.O. is estimated at 1 771 435 € (range 886 481€ - 2 851 480€). The price/revenue ratio is 0.62x (in line with sector norms). 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
161 transactions
886k€ 1771k€ 2851k€
1 771 435 € Range: 886 481€ - 2 851 480€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
2 858 309 € × 0.62x = 1 771 436 €
Range: 886 482€ - 2 851 481€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 (Activités de clubs de sports)

Compare ROUEN METROPOLE BASKET - S.P.O. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about ROUEN METROPOLE BASKET - S.P.O.

What is the revenue of ROUEN METROPOLE BASKET - S.P.O. ?

The revenue of ROUEN METROPOLE BASKET - S.P.O. in 2025 is 2.9 M€.

Is ROUEN METROPOLE BASKET - S.P.O. profitable?

ROUEN METROPOLE BASKET - S.P.O. recorded a net loss in 2025.

Where is the headquarters of ROUEN METROPOLE BASKET - S.P.O. ?

The headquarters of ROUEN METROPOLE BASKET - S.P.O. is located in ROUEN (76000), in the department Seine-Maritime.

Where to find the tax return of ROUEN METROPOLE BASKET - S.P.O. ?

The tax return of ROUEN METROPOLE BASKET - S.P.O. 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 ROUEN METROPOLE BASKET - S.P.O. operate?

ROUEN METROPOLE BASKET - S.P.O. operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.