SAINT AUNES SPORT DIFFUSION : revenue, balance sheet and financial ratios

In 2025, SAINT AUNES SPORT DIFFUSION achieves revenue of 8.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Slight decline of -1% vs 2024. After deducting consumption (4.9 M€), gross margin stands at 3.6 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 459 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 336 k€, i.e. 4.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 66%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 365.78. 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 4.2x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 80 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2017-2025, WCR increased by +138%, requiring additional financing.

Based on 239 transactions of similar company sales (all years), the value of SAINT AUNES SPORT DIFFUSION is estimated at 1 805 983 € (range 842 729€ - 3 157 063€). With an EBITDA of 458 902€, 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.