SAS TERVILLE SPORT : revenue, balance sheet and financial ratios

SAS TERVILLE SPORT is a French company founded 11 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in TERVILLE (57180), this company of category PME shows in 2020 a revenue of 5.7 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 - SAS TERVILLE SPORT (SIREN 809703234)
Indicator 2025 2024 2023 2020 2019 2018 2017
Revenue N/C N/C N/C 5 742 592 € 4 968 440 € 5 069 031 € 4 584 441 €
Net income 460 539 € 564 477 € 667 178 € 132 397 € 158 099 € 61 955 € 82 643 €
EBITDA N/C N/C N/C 228 078 € 343 163 € 140 605 € 186 237 €
Net margin N/C N/C N/C 2.3% 3.2% 1.2% 1.8%

Revenue and income statement

In 2025, SAS TERVILLE SPORT generates positive net income of 461 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 83 k€ -> 461 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

460 539 €

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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 67%. 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 (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

67.176%

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

41.462%

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
SAS TERVILLE SPORT

Sector positioning

Debt ratio
67.18 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average +23 pts over 3 years

In 2025, the debt ratio of SAS TERVILLE SPORT (67.18) 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
41.46% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average -15 pts over 3 years

In 2025, the financial autonomy of SAS TERVILLE SPORT (41.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 262.45. 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

262.453

Liquidity indicators evolution
SAS TERVILLE SPORT

Sector positioning

Liquidity ratio
262.45 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good

In 2025, the liquidity ratio of SAS TERVILLE SPORT (262.45) 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
SAS TERVILLE SPORT

Positioning of SAS TERVILLE SPORT 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 TERVILLE SPORT is estimated at 2 105 474 € (range 832 018€ - 3 805 678€). 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
832k€ 2105k€ 3805k€
2 105 474 € Range: 832 018€ - 3 805 678€
NAF 5 all-time

Valuation method used

Net Income Multiple
460 539 € × 4.6x = 2 105 474 €
Range: 832 019€ - 3 805 679€

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 TERVILLE SPORT 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 TERVILLE SPORT

What is the revenue of SAS TERVILLE SPORT ?

The revenue of SAS TERVILLE SPORT in 2020 is 5.7 M€.

Is SAS TERVILLE SPORT profitable?

Yes, SAS TERVILLE SPORT generated a net profit of 461 k€ in 2025.

Where is the headquarters of SAS TERVILLE SPORT ?

The headquarters of SAS TERVILLE SPORT is located in TERVILLE (57180), in the department Moselle.

Where to find the tax return of SAS TERVILLE SPORT ?

The tax return of SAS TERVILLE SPORT 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 TERVILLE SPORT operate?

SAS TERVILLE SPORT 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.