SASP - SAINT-QUENTIN BASKET BALL : revenue, balance sheet and financial ratios

SASP - SAINT-QUENTIN BASKET BALL is a French company founded 21 years ago, specialized in the sector Activités de clubs de sports. Based in SAINT-QUENTIN (02100), this company of category PME shows in 2025 a revenue of 3.1 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 - SASP - SAINT-QUENTIN BASKET BALL (SIREN 481338432)
Indicator 2025 2024 2023 2020 2019 2017
Revenue 3 090 036 € 2 411 301 € N/C N/C N/C 827 783 €
Net income -49 699 € 3 867 € 6 641 € 22 699 € 187 361 € 150 788 €
EBITDA -21 118 € 9 458 € N/C N/C N/C 155 019 €
Net margin -1.6% 0.2% N/C N/C N/C 18.2%

Revenue and income statement

In 2025, SASP - SAINT-QUENTIN BASKET BALL achieves revenue of 3.1 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +17.9%. Vs 2024, growth of +28% (2.4 M€ -> 3.1 M€). After deducting consumption (86 k€), gross margin stands at 3.0 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 -21 k€, representing -0.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -50 k€ (-1.6% 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

3 090 036 €

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

3 003 732 €

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

-21 118 €

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

495 €

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

-49 699 €

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

-0.5%

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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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

67.662%

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

3.682%

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

-4.354%

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

-0.183

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

37.2%

Solvency indicators evolution
SASP - SAINT-QUENTIN BASKET BALL

Sector positioning

Debt ratio
67.66 2025
2023
2024
2025
Q1: 0.73
Med: 28.3
Q3: 118.88
Average

In 2025, the debt ratio of SASP - SAINT-QUENTIN BASK... (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
3.68% 2025
2023
2024
2025
Q1: 8.91%
Med: 23.2%
Q3: 37.37%
Watch -17 pts over 3 years

In 2025, the financial autonomy of SASP - SAINT-QUENTIN BASK... (3.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.18 years 2025
2024
2025
Q1: -0.66 years
Med: -0.2 years
Q3: 0.0 years
Average +9 pts over 2 years

In 2025, the repayment capacity of SASP - SAINT-QUENTIN BASK... (-0.18) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 94.79. 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

94.793

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

-4.191

Liquidity indicators evolution
SASP - SAINT-QUENTIN BASKET BALL

Sector positioning

Liquidity ratio
94.79 2025
2023
2024
2025
Q1: 104.78
Med: 149.38
Q3: 198.16
Watch -6 pts over 3 years

In 2025, the liquidity ratio of SASP - SAINT-QUENTIN BASK... (94.79) 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
-4.19x 2025
2024
2025
Q1: -3.61x
Med: -0.51x
Q3: 0.0x
Average -50 pts over 2 years

In 2025, the interest coverage of SASP - SAINT-QUENTIN BASK... (-4.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 88 k€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

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

88 468 €

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

68 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

63 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

8 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

10 j

WCR and payment terms evolution
SASP - SAINT-QUENTIN BASKET BALL

Positioning of SASP - SAINT-QUENTIN BASKET BALL in its sector

Comparison with sector Activités de clubs de sports

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of SASP - SAINT-QUENTIN BASKET BALL is estimated at 1 915 048 € (range 958 349€ - 3 082 654€). 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.

Estimated enterprise value 2025
161 transactions
958k€ 1915k€ 3082k€
1 915 048 € Range: 958 349€ - 3 082 654€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
3 090 036 € × 0.62x = 1 915 048 €
Range: 958 350€ - 3 082 654€

Only this financial indicator is available for this company.

How is this estimate calculated?

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.

  • 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 (Activités de clubs de sports)

Compare SASP - SAINT-QUENTIN BASKET BALL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about SASP - SAINT-QUENTIN BASKET BALL

What is the revenue of SASP - SAINT-QUENTIN BASKET BALL ?

The revenue of SASP - SAINT-QUENTIN BASKET BALL in 2025 is 3.1 M€.

Is SASP - SAINT-QUENTIN BASKET BALL profitable?

SASP - SAINT-QUENTIN BASKET BALL recorded a net loss in 2025.

Where is the headquarters of SASP - SAINT-QUENTIN BASKET BALL ?

The headquarters of SASP - SAINT-QUENTIN BASKET BALL is located in SAINT-QUENTIN (02100), in the department Aisne.

Where to find the tax return of SASP - SAINT-QUENTIN BASKET BALL ?

The tax return of SASP - SAINT-QUENTIN BASKET BALL 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 SASP - SAINT-QUENTIN BASKET BALL operate?

SASP - SAINT-QUENTIN BASKET BALL 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.