SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE : revenue, balance sheet and financial ratios

SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE is a French company founded 27 years ago, specialized in the sector Activités de clubs de sports. Based in AGEN (47000), this company of category ETI shows in 2025 a revenue of 10.1 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 - SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE (SIREN 418757233)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 10 092 248 € 9 659 746 € 9 241 065 € 7 674 041 € 11 031 101 € 10 788 797 € 11 173 725 € 7 833 250 € 10 700 889 €
Net income -767 558 € -1 685 330 € -1 913 752 € 578 001 € 887 398 € 207 627 € 225 557 € 41 720 € 878 216 €
EBITDA -463 011 € -1 621 844 € -1 899 659 € -348 679 € 1 975 566 € 249 510 € 301 256 € 12 143 € 322 252 €
Net margin -7.6% -17.4% -20.7% 7.5% 8.0% 1.9% 2.0% 0.5% 8.2%

Revenue and income statement

In 2025, SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE achieves revenue of 10.1 M€. Activity remains stable over the period (CAGR: -0.6%). Vs 2024: +4%. After deducting consumption (1.4 M€), gross margin stands at 8.7 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -463 k€, representing -4.6% of revenue. Positive scissor effect: EBITDA margin improves by +12.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -768 k€ (-7.6% 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

10 092 248 €

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

8 740 796 €

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

-463 011 €

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

-992 515 €

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

-767 558 €

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

-4.3%

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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 482%. 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 12%. 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

482.329%

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

11.661%

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

-10.538%

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

-4.857

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

58.0%

Solvency indicators evolution
SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE

Sector positioning

Debt ratio
482.33 2025
2023
2024
2025
Q1: 0.73
Med: 28.3
Q3: 118.88
Watch

In 2025, the debt ratio of SOCIETE ANONYME SPORTIVE ... (482.33) 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
11.66% 2025
2023
2024
2025
Q1: 8.91%
Med: 23.2%
Q3: 37.37%
Average -25 pts over 3 years

In 2025, the financial autonomy of SOCIETE ANONYME SPORTIVE ... (11.7%) 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
-4.86 years 2025
2023
2024
2025
Q1: -0.66 years
Med: -0.2 years
Q3: 0.0 years
Excellent -8 pts over 3 years

In 2025, the repayment capacity of SOCIETE ANONYME SPORTIVE ... (-4.86) 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 101.16. 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

101.164

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

-13.851

Liquidity indicators evolution
SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE

Sector positioning

Liquidity ratio
101.16 2025
2023
2024
2025
Q1: 104.78
Med: 149.38
Q3: 198.16
Watch -20 pts over 3 years

In 2025, the liquidity ratio of SOCIETE ANONYME SPORTIVE ... (101.16) 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
-13.85x 2025
2023
2024
2025
Q1: -3.61x
Med: -0.51x
Q3: 0.0x
Watch

In 2025, the interest coverage of SOCIETE ANONYME SPORTIVE ... (-13.8x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 130 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 41 days of revenue, i.e. 1.2 M€ to permanently finance.

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

1 158 186 €

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

39 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

130 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

41 j

WCR and payment terms evolution
SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE

Positioning of SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE 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 SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE is estimated at 6 254 665 € (range 3 130 029€ - 10 068 138€). 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
3130k€ 6254k€ 10068k€
6 254 665 € Range: 3 130 029€ - 10 068 138€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
10 092 248 € × 0.62x = 6 254 665 €
Range: 3 130 030€ - 10 068 139€

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 SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de clubs de sports

Frequently asked questions about SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE

What is the revenue of SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE ?

The revenue of SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE in 2025 is 10.1 M€.

Is SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE profitable?

SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE recorded a net loss in 2025.

Where is the headquarters of SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE ?

The headquarters of SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE is located in AGEN (47000), in the department Lot-et-Garonne.

Where to find the tax return of SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE ?

The tax return of SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE 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 SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE operate?

SOCIETE ANONYME SPORTIVE PROFESSIONNELLE SPORTING UNION AGEN LOT ET GARONNE 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.