SAS VILLARS SPORTS : revenue, balance sheet and financial ratios

SAS VILLARS SPORTS is a French company founded 54 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in MABLY (42300), this company of category ETI shows in 2022 a revenue of 8.2 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 VILLARS SPORTS (SIREN 302590674)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 8 201 007 € 7 248 650 € 7 769 874 € 7 059 784 € N/C 5 579 812 €
Net income 535 904 € 440 411 € 506 112 € 833 549 € 496 193 € 535 636 € 404 292 € 463 897 € 298 111 €
EBITDA N/C N/C N/C 1 027 838 € 611 711 € 669 086 € 468 548 € N/C 413 835 €
Net margin N/C N/C N/C 10.2% 6.8% 6.9% 5.7% N/C 5.3%

Revenue and income statement

In 2025, SAS VILLARS SPORTS generates positive net income of 536 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 298 k€ -> 536 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

535 904 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 7%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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

7.137%

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

49.192%

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

13.4%

Solvency indicators evolution
SAS VILLARS SPORTS

Sector positioning

Debt ratio
7.14 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent -28 pts over 3 years

In 2025, the debt ratio of SAS VILLARS SPORTS (7.14) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
49.19% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good

In 2025, the financial autonomy of SAS VILLARS SPORTS (49.2%) 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 183.02. 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

183.023

Liquidity indicators evolution
SAS VILLARS SPORTS

Sector positioning

Liquidity ratio
183.02 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Average -16 pts over 3 years

In 2025, the liquidity ratio of SAS VILLARS SPORTS (183.02) 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.

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 VILLARS SPORTS

Positioning of SAS VILLARS SPORTS 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 VILLARS SPORTS is estimated at 2 450 024 € (range 968 174€ - 4 428 459€). 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
968k€ 2450k€ 4428k€
2 450 024 € Range: 968 174€ - 4 428 459€
NAF 5 all-time

Valuation method used

Net Income Multiple
535 904 € × 4.6x = 2 450 025 €
Range: 968 175€ - 4 428 460€

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 VILLARS SPORTS 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 VILLARS SPORTS

What is the revenue of SAS VILLARS SPORTS ?

The revenue of SAS VILLARS SPORTS in 2022 is 8.2 M€.

Is SAS VILLARS SPORTS profitable?

Yes, SAS VILLARS SPORTS generated a net profit of 536 k€ in 2025.

Where is the headquarters of SAS VILLARS SPORTS ?

The headquarters of SAS VILLARS SPORTS is located in MABLY (42300), in the department Loire.

Where to find the tax return of SAS VILLARS SPORTS ?

The tax return of SAS VILLARS SPORTS 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 VILLARS SPORTS operate?

SAS VILLARS SPORTS 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.