SARL ETCHEVERLEPO : revenue, balance sheet and financial ratios

SARL ETCHEVERLEPO is a French company founded 33 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BAYONNE (64100), this company of category PME shows in 2022 a revenue of 2.3 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 - SARL ETCHEVERLEPO (SIREN 390218295)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 2 304 646 € N/C 2 231 646 € 1 966 993 € 1 754 782 € 1 819 499 € 1 686 920 €
Net income 43 096 € 85 247 € 87 895 € 113 118 € 110 385 € 71 888 € 46 142 € 19 062 € 124 729 € 97 666 €
EBITDA N/C N/C N/C 176 434 € N/C 124 316 € 78 752 € 31 366 € 133 395 € 127 004 €
Net margin N/C N/C N/C 4.9% N/C 3.2% 2.3% 1.1% 6.9% 5.8%

Revenue and income statement

In 2025, SARL ETCHEVERLEPO generates positive net income of 43 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 98 k€ -> 43 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

43 096 €

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Chart evolution

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

41.487%

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

51.077%

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

16.9%

Solvency indicators evolution
SARL ETCHEVERLEPO

Sector positioning

Debt ratio
41.49 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average +20 pts over 3 years

In 2025, the debt ratio of SARL ETCHEVERLEPO (41.49) 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
51.08% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good -15 pts over 3 years

In 2025, the financial autonomy of SARL ETCHEVERLEPO (51.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 261.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

261.653

Liquidity indicators evolution
SARL ETCHEVERLEPO

Sector positioning

Liquidity ratio
261.65 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good

In 2025, the liquidity ratio of SARL ETCHEVERLEPO (261.65) 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.

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) ?
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) ?
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
SARL ETCHEVERLEPO

Positioning of SARL ETCHEVERLEPO 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 SARL ETCHEVERLEPO is estimated at 197 024 € (range 77 858€ - 356 125€). 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
239 transactions
77k€ 197k€ 356k€
197 024 € Range: 77 858€ - 356 125€
NAF 5 all-time

Valuation method used

Net Income Multiple
43 096 € × 4.6x = 197 025 €
Range: 77 858€ - 356 125€

Only this financial indicator is available for this company.

Valuation evolution

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 SARL ETCHEVERLEPO 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 SARL ETCHEVERLEPO

What is the revenue of SARL ETCHEVERLEPO ?

The revenue of SARL ETCHEVERLEPO in 2022 is 2.3 M€.

Is SARL ETCHEVERLEPO profitable?

Yes, SARL ETCHEVERLEPO generated a net profit of 43 k€ in 2025.

Where is the headquarters of SARL ETCHEVERLEPO ?

The headquarters of SARL ETCHEVERLEPO is located in BAYONNE (64100), in the department Pyrenees-Atlantiques.

Where to find the tax return of SARL ETCHEVERLEPO ?

The tax return of SARL ETCHEVERLEPO 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 SARL ETCHEVERLEPO operate?

SARL ETCHEVERLEPO 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.