SAS SPORTS 2300 : revenue, balance sheet and financial ratios

SAS SPORTS 2300 is a French company founded 11 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LES BELLEVILLE (73440), this company of category PME shows in 2020 a revenue of 878 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 - SAS SPORTS 2300 (SIREN 804824043)
Indicator 2023 2022 2020 2019 2018
Revenue N/C N/C 877 812 € 1 008 312 € 1 011 926 €
Net income 33 244 € 117 124 € -57 125 € 28 698 € 40 855 €
EBITDA N/C N/C 7 273 € 128 419 € 134 738 €
Net margin N/C N/C -6.5% 2.8% 4.0%

Revenue and income statement

In 2023, SAS SPORTS 2300 generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 41 k€ -> 33 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 244 €

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

67.663%

Financial autonomy (2023) ?
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

40.59%

Asset age ratio (2023) ?
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

20.0%

Solvency indicators evolution
SAS SPORTS 2300

Sector positioning

Debt ratio
67.66 2023
2020
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Average -17 pts over 3 years

In 2023, the debt ratio of SAS SPORTS 2300 (67.66) 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
40.59% 2023
2020
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Good +28 pts over 3 years

In 2023, the financial autonomy of SAS SPORTS 2300 (40.6%) 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
69.02 years 2020
2020
Q1: 0.0 years
Med: 1.27 years
Q3: 4.23 years
Watch

In 2020, the repayment capacity of SAS SPORTS 2300 (69.02) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

114.21

Liquidity indicators evolution
SAS SPORTS 2300

Sector positioning

Liquidity ratio
114.21 2023
2020
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Watch

In 2023, the liquidity ratio of SAS SPORTS 2300 (114.21) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
80.86x 2020
2020
Q1: 0.0x
Med: 0.8x
Q3: 4.39x
Excellent

In 2020, the interest coverage of SAS SPORTS 2300 (80.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
SAS SPORTS 2300

Positioning of SAS SPORTS 2300 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 SAS SPORTS 2300 is estimated at 151 983 € (range 60 059€ - 274 712€). 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 2023
239 transactions
60k€ 151k€ 274k€
151 983 € Range: 60 059€ - 274 712€
NAF 5 all-time

Valuation method used

Net Income Multiple
33 244 € × 4.6x = 151 984 €
Range: 60 059€ - 274 713€

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 SAS SPORTS 2300 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 SAS SPORTS 2300

What is the revenue of SAS SPORTS 2300 ?

The revenue of SAS SPORTS 2300 in 2020 is 878 k€.

Is SAS SPORTS 2300 profitable?

Yes, SAS SPORTS 2300 generated a net profit of 33 k€ in 2023.

Where is the headquarters of SAS SPORTS 2300 ?

The headquarters of SAS SPORTS 2300 is located in LES BELLEVILLE (73440), in the department Savoie.

Where to find the tax return of SAS SPORTS 2300 ?

The tax return of SAS SPORTS 2300 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 SAS SPORTS 2300 operate?

SAS SPORTS 2300 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.