Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1997-01-13 (29 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: ROUEN (76000), Seine-Maritime
ROUEN SPORT : revenue, balance sheet and financial ratios
ROUEN SPORT is a French company
founded 29 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in ROUEN (76000),
this company of category PME
shows in 2021 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, ROUEN SPORT generates positive net income of 101 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 109 k€ -> 101 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
100 964 €
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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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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.
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
137.402%
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
31.69%
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
2017
2018
2019
2020
2021
2024
2025
Debt ratio
18.379
15.759
14.743
10.215
86.809
80.583
137.402
Financial autonomy
61.204
63.011
57.578
59.27
41.869
41.449
31.69
Repayment capacity
None
0.618
0.402
0.289
2.622
None
None
Cash flow / Revenue
None%
11.501%
12.079%
10.455%
14.97%
None%
None%
Sector positioning
Debt ratio
137.42025
2021
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average+17 pts over 3 years
In 2025, the debt ratio of ROUEN SPORT (137.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
31.69%2025
2021
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average-20 pts over 3 years
In 2025, the financial autonomy of ROUEN SPORT (31.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
2.62 years2021
2021
Q1: 0.0 years
Med: 1.41 years
Q3: 4.13 years
Average
In 2021, the repayment capacity of ROUEN SPORT (2.62) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 230.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
230.785
Liquidity indicators evolution ROUEN SPORT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2024
2025
Liquidity ratio
244.386
264.226
204.696
203.497
339.372
312.962
230.785
Interest coverage
None
4.364
1.142
0.788
0.893
None
None
Sector positioning
Liquidity ratio
230.782025
2021
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average-23 pts over 3 years
In 2025, the liquidity ratio of ROUEN SPORT (230.78) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
0.89x2021
2021
Q1: 0.0x
Med: 1.03x
Q3: 3.56x
Average
In 2021, the interest coverage of ROUEN SPORT (0.9x) 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.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution ROUEN SPORT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2024
2025
Operating WCR
0 €
262 296 €
314 790 €
382 697 €
277 554 €
0 €
0 €
Inventory turnover (days)
0
65
76
75
77
0
0
Customer payment term (days)
0
0
0
0
0
0
0
Supplier payment term (days)
0
80
79
77
87
0
0
Positioning of ROUEN SPORT 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 ROUEN SPORT is estimated at
461 583 €
(range 182 403€ - 834 319€).
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
182k€461k€834k€
461 583 €Range: 182 403€ - 834 319€
NAF 5 all-time
Valuation method used
Net Income Multiple
100 964 €
×
4.6x
=461 583 €
Range: 182 404€ - 834 319€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 ROUEN SPORT with other companies in the same sector:
Yes, ROUEN SPORT generated a net profit of 101 k€ in 2025.
Where is the headquarters of ROUEN SPORT ?
The headquarters of ROUEN SPORT is located in ROUEN (76000), in the department Seine-Maritime.
Where to find the tax return of ROUEN SPORT ?
The tax return of ROUEN SPORT 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 SPORT operate?
ROUEN SPORT 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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