SCR SPORTS DIFFUSION : revenue, balance sheet and financial ratios

SCR SPORTS DIFFUSION is a French company founded 24 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in VIENNE (38200), this company of category PME shows in 2023 a revenue of 3.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SCR SPORTS DIFFUSION (SIREN 438571986)
Indicator 2024 2023 2022 2022 2021 2020 2018 2017 2016
Revenue N/C 3 431 995 € 3 232 248 € 2 925 024 € 2 463 735 € N/C 2 581 613 € 2 315 654 € 2 324 065 €
Net income 220 649 € 241 199 € 218 819 € 229 737 € 252 106 € 16 533 € -15 824 € -7 996 € 11 685 €
EBITDA N/C 76 530 € 239 671 € 123 144 € 240 289 € N/C 79 967 € 86 115 € 147 078 €
Net margin N/C 7.0% 6.8% 7.9% 10.2% N/C -0.6% -0.3% 0.5%

Revenue and income statement

In 2024, SCR SPORTS DIFFUSION generates positive net income of 221 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 12 k€ -> 221 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

220 649 €

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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 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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.124%

Financial autonomy (2024) ?
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

61.304%

Asset age ratio (2024) ?
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

21.8%

Solvency indicators evolution
SCR SPORTS DIFFUSION

Sector positioning

Debt ratio
7.12 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good -31 pts over 3 years

In 2024, the debt ratio of SCR SPORTS DIFFUSION (7.12) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
61.3% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Good +31 pts over 3 years

In 2024, the financial autonomy of SCR SPORTS DIFFUSION (61.3%) 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.

Repayment capacity
24.61 years 2023
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Watch +16 pts over 2 years

In 2023, the repayment capacity of SCR SPORTS DIFFUSION (24.61) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 260.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

260.921

Liquidity indicators evolution
SCR SPORTS DIFFUSION

Sector positioning

Liquidity ratio
260.92 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good +23 pts over 3 years

In 2024, the liquidity ratio of SCR SPORTS DIFFUSION (260.92) 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
3.7x 2023
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Good -13 pts over 2 years

In 2023, the interest coverage of SCR SPORTS DIFFUSION (3.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
SCR SPORTS DIFFUSION

Positioning of SCR SPORTS DIFFUSION in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 231 206€ to 2 398 190€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
231k€ 995k€ 2398k€
995 831 € Range: 231 206€ - 2 398 190€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 SCR SPORTS DIFFUSION 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 SCR SPORTS DIFFUSION

What is the revenue of SCR SPORTS DIFFUSION ?

The revenue of SCR SPORTS DIFFUSION in 2023 is 3.4 M€.

Is SCR SPORTS DIFFUSION profitable?

Yes, SCR SPORTS DIFFUSION generated a net profit of 221 k€ in 2024.

Where is the headquarters of SCR SPORTS DIFFUSION ?

The headquarters of SCR SPORTS DIFFUSION is located in VIENNE (38200), in the department Isere.

Where to find the tax return of SCR SPORTS DIFFUSION ?

The tax return of SCR SPORTS DIFFUSION 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 SCR SPORTS DIFFUSION operate?

SCR SPORTS DIFFUSION 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.