SARL IMPACT SURF SHOP : revenue, balance sheet and financial ratios

SARL IMPACT SURF SHOP is a French company founded 21 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CALUIRE-ET-CUIRE (69300), this company of category PME shows in 2025 a revenue of 486 k€. 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 IMPACT SURF SHOP (SIREN 482010121)
Indicator 2025 2024 2023
Revenue 486 114 € 570 413 € 599 964 €
Net income -4 130 € 493 € 979 €
EBITDA -42 € 8 066 € 16 990 €
Net margin -0.8% 0.1% 0.2%

Revenue and income statement

In 2025, SARL IMPACT SURF SHOP achieves revenue of 486 k€. Revenue is declining over the period 2023-2025 (CAGR: -10.0%). Significant drop of -15% vs 2024. After deducting consumption (352 k€), gross margin stands at 135 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -42 €, representing -0.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-0.8% of revenue), which will impact equity.

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

486 114 €

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

134 539 €

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

-42 €

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

-5 487 €

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

-4 130 €

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

-0.0%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

56.361%

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

39.167%

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

-1.296%

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

-8.972

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

31.2%

Solvency indicators evolution
SARL IMPACT SURF SHOP

Sector positioning

Debt ratio
56.36 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average -18 pts over 3 years

In 2025, the debt ratio of SARL IMPACT SURF SHOP (56.36) 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
39.17% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average

In 2025, the financial autonomy of SARL IMPACT SURF SHOP (39.2%) 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
-8.97 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of SARL IMPACT SURF SHOP (-8.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 230.47. 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

230.472

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

-15578.571

Liquidity indicators evolution
SARL IMPACT SURF SHOP

Sector positioning

Liquidity ratio
230.47 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average -18 pts over 3 years

In 2025, the liquidity ratio of SARL IMPACT SURF SHOP (230.47) 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
-15578.57x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Watch -73 pts over 3 years

In 2025, the interest coverage of SARL IMPACT SURF SHOP (-15578.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 159 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 162 days of revenue, i.e. 218 k€ to permanently finance.

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

218 129 €

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

83 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

159 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

162 j

WCR and payment terms evolution
SARL IMPACT SURF SHOP

Positioning of SARL IMPACT SURF SHOP 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 IMPACT SURF SHOP is estimated at 137 469 € (range 78 310€ - 238 237€). 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.

Estimated enterprise value 2025
239 transactions
78k€ 137k€ 238k€
137 469 € Range: 78 310€ - 238 237€
NAF 5 all-time

Valuation method used

Revenue Multiple
486 114 € × 0.28x = 137 469 €
Range: 78 311€ - 238 237€

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 IMPACT SURF SHOP 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 IMPACT SURF SHOP

What is the revenue of SARL IMPACT SURF SHOP ?

The revenue of SARL IMPACT SURF SHOP in 2025 is 486 k€.

Is SARL IMPACT SURF SHOP profitable?

SARL IMPACT SURF SHOP recorded a net loss in 2025.

Where is the headquarters of SARL IMPACT SURF SHOP ?

The headquarters of SARL IMPACT SURF SHOP is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.

Where to find the tax return of SARL IMPACT SURF SHOP ?

The tax return of SARL IMPACT SURF SHOP 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 IMPACT SURF SHOP operate?

SARL IMPACT SURF SHOP 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.