Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SMART FITNESS : revenue, balance sheet and financial ratios

SMART FITNESS is a French company founded 6 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in MAUGUIO (34130), this company of category PME shows in 2024 a net income positive of 47 k€. 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 - SMART FITNESS (SIREN 881221568)
Indicator 2024 2022
Revenue N/C N/C
Net income 47 199 € 75 516 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, SMART FITNESS generates positive net income of 47 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 76 k€ -> 47 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

47 199 €

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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 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

121.059%

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

35.197%

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

21.7%

Solvency indicators evolution
SMART FITNESS

Sector positioning

Debt ratio
121.06 2024
2022
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average

In 2024, the debt ratio of SMART FITNESS (121.06) 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
35.2% 2024
2022
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good +13 pts over 2 years

In 2024, the financial autonomy of SMART FITNESS (35.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 142.18. 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

142.175

Liquidity indicators evolution
SMART FITNESS

Sector positioning

Liquidity ratio
142.18 2024
2022
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Average

In 2024, the liquidity ratio of SMART FITNESS (142.18) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 224 days. Excellent situation: suppliers finance 178 days of the operating cycle (retail model).

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

46 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

224 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
SMART FITNESS

Positioning of SMART FITNESS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SMART FITNESS is estimated at 115 002 € (range 54 177€ - 356 733€). 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 2024
117 transactions
54k€ 115k€ 356k€
115 002 € Range: 54 177€ - 356 733€
NAF 5 année 2024

Valuation method used

Net Income Multiple
47 199 € × 2.4x = 115 002 €
Range: 54 177€ - 356 734€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)

Compare SMART FITNESS with other companies in the same sector:

Frequently asked questions about SMART FITNESS

What is the revenue of SMART FITNESS ?

The revenue of SMART FITNESS is not publicly disclosed (confidential accounts filed with INPI).

Is SMART FITNESS profitable?

Yes, SMART FITNESS generated a net profit of 47 k€ in 2024.

Where is the headquarters of SMART FITNESS ?

The headquarters of SMART FITNESS is located in MAUGUIO (34130), in the department Herault.

Where to find the tax return of SMART FITNESS ?

The tax return of SMART FITNESS 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 SMART FITNESS operate?

SMART FITNESS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.