SAINT LOUIS SPORTS ET LOISIRS : revenue, balance sheet and financial ratios

SAINT LOUIS SPORTS ET LOISIRS is a French company founded 27 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ALBERTVILLE (73200), this company of category ETI shows in 2024 a revenue of 6.8 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 - SAINT LOUIS SPORTS ET LOISIRS (SIREN 419896949)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 6 792 970 € 5 950 087 € 4 945 533 € 4 038 927 € 4 850 654 € 4 056 957 € 3 871 745 € 3 758 754 €
Net income 537 725 € 553 027 € 452 830 € 319 731 € 324 269 € 344 365 € 376 925 € 321 924 €
EBITDA 903 720 € 841 005 € 729 275 € 555 947 € 538 046 € 506 127 € 525 819 € 497 291 €
Net margin 7.9% 9.3% 9.2% 7.9% 6.7% 8.5% 9.7% 8.6%

Revenue and income statement

In 2024, SAINT LOUIS SPORTS ET LOISIRS achieves revenue of 6.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2023, growth of +14% (6.0 M€ -> 6.8 M€). After deducting consumption (3.9 M€), gross margin stands at 2.9 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 904 k€, representing 13.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 538 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 792 970 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 853 539 €

EBITDA (2024) ?
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

903 720 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

723 424 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

537 725 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.3%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

87.428%

Financial autonomy (2024) ?
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

43.096%

Cash flow / Revenue (2024) ?
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

10.56%

Repayment capacity (2024) ?
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

1.882

Asset age ratio (2024) ?
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

52.7%

Solvency indicators evolution
SAINT LOUIS SPORTS ET LOISIRS

Sector positioning

Debt ratio
87.43 2024
2021
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average +29 pts over 3 years

In 2024, the debt ratio of SAINT LOUIS SPORTS ET LOI... (87.43) 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
43.1% 2024
2021
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Good -16 pts over 3 years

In 2024, the financial autonomy of SAINT LOUIS SPORTS ET LOI... (43.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.88 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Average +20 pts over 3 years

In 2024, the repayment capacity of SAINT LOUIS SPORTS ET LOI... (1.88) 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 392.17. 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 6.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

392.166

Interest coverage (2024) ?
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

6.079

Liquidity indicators evolution
SAINT LOUIS SPORTS ET LOISIRS

Sector positioning

Liquidity ratio
392.17 2024
2021
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good +21 pts over 3 years

In 2024, the liquidity ratio of SAINT LOUIS SPORTS ET LOI... (392.17) 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
6.08x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Good +22 pts over 3 years

In 2024, the interest coverage of SAINT LOUIS SPORTS ET LOI... (6.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 84 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 81 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +30%, requiring additional financing.

Operating WCR (2024) ?
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

1 520 538 €

Customer credit (2024) ?
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

6 j

Supplier credit (2024) ?
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

30 j

Inventory turnover (2024) ?
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

84 j

WCR in days of revenue (2024) ?
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

81 j

WCR and payment terms evolution
SAINT LOUIS SPORTS ET LOISIRS

Positioning of SAINT LOUIS SPORTS ET LOISIRS in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 277 620€ to 7 848 458€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1277k€ 3798k€ 7848k€
3 798 949 € Range: 1 277 620€ - 7 848 458€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 SAINT LOUIS SPORTS ET LOISIRS 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 SAINT LOUIS SPORTS ET LOISIRS

What is the revenue of SAINT LOUIS SPORTS ET LOISIRS ?

The revenue of SAINT LOUIS SPORTS ET LOISIRS in 2024 is 6.8 M€.

Is SAINT LOUIS SPORTS ET LOISIRS profitable?

Yes, SAINT LOUIS SPORTS ET LOISIRS generated a net profit of 538 k€ in 2024.

Where is the headquarters of SAINT LOUIS SPORTS ET LOISIRS ?

The headquarters of SAINT LOUIS SPORTS ET LOISIRS is located in ALBERTVILLE (73200), in the department Savoie.

Where to find the tax return of SAINT LOUIS SPORTS ET LOISIRS ?

The tax return of SAINT LOUIS SPORTS ET LOISIRS 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 SAINT LOUIS SPORTS ET LOISIRS operate?

SAINT LOUIS SPORTS ET LOISIRS 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.