SIREN : 301856951
SCT SPORT is a French company founded 52 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in MORZINE (74110), this company of category ETI shows in 2024 a revenue of 5.7 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 5 685 660 € | 10 870 678 € | 7 741 916 € | 1 861 047 € | 6 408 807 € | 8 088 300 € | 8 009 225 € | 7 759 643 € | 8 073 973 € |
| Net income | 787 342 € | 549 288 € | 1 754 035 € | -1 784 407 € | 920 442 € | 1 042 043 € | 844 437 € | 850 752 € | 982 208 € |
| EBITDA | 1 208 413 € | 1 752 113 € | 2 573 940 € | 497 972 € | 1 442 287 € | 2 030 055 € | 1 864 397 € | 1 664 547 € | 2 130 458 € |
| Net margin | 13.8% | 5.1% | 22.7% | -95.9% | 14.4% | 12.9% | 10.5% | 11.0% | 12.2% |
In 2024, SCT SPORT achieves revenue of 5.7 M€. Activity remains stable over the period (CAGR: -4.3%). Significant drop of -48% vs 2023. After deducting consumption (1.5 M€), gross margin stands at 4.2 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 21.3% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 787 k€, i.e. 13.8% of revenue. This profit can be retained or distributed to shareholders.
5 685 660 €
4 174 667 €
1 208 413 €
1 000 251 €
787 342 €
21.3%
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
20.605%
74.367%
15.318%
1.311
16.6%
In 2024, the debt ratio of SCT SPORT (20.61) 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 2024, the financial autonomy of SCT SPORT (74.4%) 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 2024, the repayment capacity of SCT SPORT (1.31) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 493.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
493.599
1.241
In 2024, the liquidity ratio of SCT SPORT (493.60) 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 2024, the interest coverage of SCT SPORT (1.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 220 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2016-2024, WCR increased by +25%, requiring additional financing.
3 470 243 €
1 j
50 j
15 j
220 j
Based on 87 transactions of similar company sales
(all years),
the value of SCT SPORT is estimated at
2 747 233 €
(range 899 260€ - 6 619 984€).
With an EBITDA of 1 208 413€, the sector multiple of 2.3x is applied.
The price/revenue ratio is 0.57x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 87 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 SCT SPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport
The revenue of SCT SPORT in 2024 is 5.7 M€.
Yes, SCT SPORT generated a net profit of 787 k€ in 2024.
The headquarters of SCT SPORT is located in MORZINE (74110), in the department Haute-Savoie.
The tax return of SCT SPORT 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).
SCT SPORT operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.