SIREN : 408630069
SASP AS SAINT ETIENNE is a French company founded 29 years ago, specialized in the sector Activités de clubs de sports. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2025 a revenue of 28.7 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 28 747 429 € | 19 015 522 € | 14 891 058 € | 48 178 198 € | 34 368 275 € | 38 100 832 € | 67 455 038 € | 55 837 916 € | 55 984 896 € | N/C |
| Net income | -30 026 899 € | -1 930 237 € | -40 272 € | -5 915 192 € | -36 548 € | 133 148 € | 186 631 € | 208 333 € | 1 117 040 € | 531 872 € |
| EBITDA | -29 994 988 € | -27 423 437 € | -27 350 680 € | 2 468 625 € | -24 689 336 € | -43 444 964 € | -6 160 177 € | -6 391 126 € | -7 340 314 € | N/C |
| Net margin | -104.5% | -10.2% | -0.3% | -12.3% | -0.1% | 0.3% | 0.3% | 0.4% | 2.0% | N/C |
In 2025, SASP AS SAINT ETIENNE achieves revenue of 28.7 M€. Revenue is declining over the period 2017-2025 (CAGR: -8.0%). Vs 2024, growth of +51% (19.0 M€ -> 28.7 M€). After deducting consumption (766 k€), gross margin stands at 28.0 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -30.0 M€, representing -104.3% of revenue. Positive scissor effect: EBITDA margin improves by +39.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -30.0 M€ (-104.5% of revenue), which will impact equity.
28 747 429 €
27 981 264 €
-29 994 988 €
-19 804 208 €
-30 026 899 €
-103.5%
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.
38.572%
37.644%
-76.364%
-0.553
9.3%
In 2025, the debt ratio of SASP AS SAINT ETIENNE (38.57) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of SASP AS SAINT ETIENNE (37.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2025, the repayment capacity of SASP AS SAINT ETIENNE (-0.55) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 162.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
162.289
-4.969
In 2025, the liquidity ratio of SASP AS SAINT ETIENNE (162.29) 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.
In 2025, the interest coverage of SASP AS SAINT ETIENNE (-5.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 200 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 191 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 30 days of revenue, i.e. 2.4 M€ to permanently finance.
2 407 597 €
200 j
191 j
0 j
30 j
Based on 161 transactions of similar company sales (all years), the value of SASP AS SAINT ETIENNE is estimated at 17 816 204 € (range 8 915 785€ - 28 678 754€). The price/revenue ratio is 0.62x (in line with sector norms). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 161 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SASP AS SAINT ETIENNE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de clubs de sports
The revenue of SASP AS SAINT ETIENNE in 2025 is 28.7 M€.
SASP AS SAINT ETIENNE recorded a net loss in 2025.
The headquarters of SASP AS SAINT ETIENNE is located in SAINT-ETIENNE (42000), in the department Loire.
The tax return of SASP AS SAINT ETIENNE 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).
SASP AS SAINT ETIENNE operates in the sector Activités de clubs de sports (NAF code 93.12Z). See the 'Sector positioning' section above to compare the company with its competitors.