SASP TOULOUSE HANDBALL : revenue, balance sheet and financial ratios

SASP TOULOUSE HANDBALL is a French company founded 20 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in TOULOUSE (31000), this company of category PME shows in 2025 a revenue of 2.9 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 TOULOUSE HANDBALL (SIREN 483897443)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 878 236 € 2 723 415 € 2 397 793 € 1 994 991 € 1 213 723 € 1 714 766 € 1 992 785 € 2 146 146 € 2 312 745 €
Net income -94 888 € 2 463 € -121 952 € -2 743 € 287 722 € 154 147 € 20 420 € 36 498 € -43 822 €
EBITDA -238 840 € -99 411 € -216 911 € -351 723 € -50 067 € -9 127 € -227 753 € -95 279 € 20 380 €
Net margin -3.3% 0.1% -5.1% -0.1% 23.7% 9.0% 1.0% 1.7% -1.9%

Revenue and income statement

In 2025, SASP TOULOUSE HANDBALL achieves revenue of 2.9 M€. Revenue is growing positively over 9 years (CAGR: +2.8%). Vs 2024: +6%. After deducting consumption (62 k€), gross margin stands at 2.8 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -239 k€, representing -8.3% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -140%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -95 k€ (-3.3% 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

2 878 236 €

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

2 816 190 €

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

-238 840 €

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

-106 860 €

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

-94 888 €

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

-6.4%

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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 203%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. 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

202.556%

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

14.249%

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

-8.618%

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

-1.984

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

57.3%

Solvency indicators evolution
SASP TOULOUSE HANDBALL

Sector positioning

Debt ratio
202.56 2025
2023
2024
2025
Q1: 0.0
Med: 16.11
Q3: 120.66
Watch +9 pts over 3 years

In 2025, the debt ratio of SASP TOULOUSE HANDBALL (202.56) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.25% 2025
2023
2024
2025
Q1: 2.24%
Med: 26.1%
Q3: 52.41%
Average -22 pts over 3 years

In 2025, the financial autonomy of SASP TOULOUSE HANDBALL (14.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-1.98 years 2025
2023
2024
2025
Q1: -0.52 years
Med: 0.0 years
Q3: 1.24 years
Excellent

In 2025, the repayment capacity of SASP TOULOUSE HANDBALL (-1.98) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 189.95. 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

189.952

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

-7.985

Liquidity indicators evolution
SASP TOULOUSE HANDBALL

Sector positioning

Liquidity ratio
189.95 2025
2023
2024
2025
Q1: 106.49
Med: 189.95
Q3: 323.63
Good +6 pts over 3 years

In 2025, the liquidity ratio of SASP TOULOUSE HANDBALL (189.95) 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.

Interest coverage
-7.99x 2025
2023
2024
2025
Q1: -0.21x
Med: 0.0x
Q3: 1.29x
Watch

In 2025, the interest coverage of SASP TOULOUSE HANDBALL (-8.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 127 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. The gap of 45 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 111 days of revenue, i.e. 888 k€ to permanently finance. Over 2017-2025, WCR increased by +195%, requiring additional financing.

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

888 310 €

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

127 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

82 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

1 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

111 j

WCR and payment terms evolution
SASP TOULOUSE HANDBALL

Positioning of SASP TOULOUSE HANDBALL in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 763 997€ to 3 194 774€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
763k€ 1374k€ 3194k€
1 374 269 € Range: 763 997€ - 3 194 774€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare SASP TOULOUSE HANDBALL with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about SASP TOULOUSE HANDBALL

What is the revenue of SASP TOULOUSE HANDBALL ?

The revenue of SASP TOULOUSE HANDBALL in 2025 is 2.9 M€.

Is SASP TOULOUSE HANDBALL profitable?

SASP TOULOUSE HANDBALL recorded a net loss in 2025.

Where is the headquarters of SASP TOULOUSE HANDBALL ?

The headquarters of SASP TOULOUSE HANDBALL is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of SASP TOULOUSE HANDBALL ?

The tax return of SASP TOULOUSE HANDBALL 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 TOULOUSE HANDBALL operate?

SASP TOULOUSE HANDBALL operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.