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SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE : revenue, balance sheet and financial ratios

SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE is a French company founded 6 years ago, specialized in the sector Autres activités liées au sport. Based in DEAUVILLE (14800), this company of category PME shows in 2022 a revenue of 724 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 - SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE (SIREN 880742473)
Indicator 2022 2021 2020
Revenue 723 861 € N/C N/C
Net income 10 072 € 40 209 € 141 077 €
EBITDA 26 522 € N/C N/C
Net margin 1.4% N/C N/C

Revenue and income statement

In 2022, SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE achieves revenue of 724 k€. After deducting consumption (150 k€), gross margin stands at 574 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

723 861 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

573 890 €

EBITDA (2022) ?
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

26 522 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 405 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 072 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.159%

Financial autonomy (2022) ?
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

43.769%

Cash flow / Revenue (2022) ?
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

3.397%

Repayment capacity (2022) ?
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

3.529

Asset age ratio (2022) ?
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

78.0%

Solvency indicators evolution
SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE

Sector positioning

Debt ratio
43.16 2022
2020
2021
2022
Q1: -2.21
Med: 7.62
Q3: 104.15
Average +8 pts over 3 years

In 2022, the debt ratio of SOCIETE D'ENTRAINEMENT ST... (43.16) 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
43.77% 2022
2020
2021
2022
Q1: 0.05%
Med: 25.74%
Q3: 62.72%
Good +9 pts over 3 years

In 2022, the financial autonomy of SOCIETE D'ENTRAINEMENT ST... (43.8%) 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
3.53 years 2022
2022
Q1: -0.59 years
Med: 0.0 years
Q3: 1.11 years
Average

In 2022, the repayment capacity of SOCIETE D'ENTRAINEMENT ST... (3.53) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.30. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

146.301

Interest coverage (2022) ?
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

1.301

Liquidity indicators evolution
SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE

Sector positioning

Liquidity ratio
146.3 2022
2020
2021
2022
Q1: 89.01
Med: 205.81
Q3: 446.01
Average +6 pts over 3 years

In 2022, the liquidity ratio of SOCIETE D'ENTRAINEMENT ST... (146.30) 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.

Interest coverage
1.3x 2022
2022
Q1: -0.02x
Med: 0.0x
Q3: 0.48x
Excellent

In 2022, the interest coverage of SOCIETE D'ENTRAINEMENT ST... (1.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 28 k€ to permanently finance.

Operating WCR (2022) ?
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

28 433 €

Customer credit (2022) ?
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

47 j

Supplier credit (2022) ?
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

21 j

Inventory turnover (2022) ?
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

14 j

WCR in days of revenue (2022) ?
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

14 j

WCR and payment terms evolution
SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE

Positioning of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE is estimated at 207 513 € (range 106 440€ - 330 335€). With an EBITDA of 26 522€, the sector multiple of 4.7x is applied. 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 2022
161 transactions
106k€ 207k€ 330k€
207 513 € Range: 106 440€ - 330 335€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 522 € × 4.7x
Estimation 124 460 €
68 808€ - 181 937€
Revenue Multiple 30%
723 861 € × 0.62x
Estimation 448 612 €
224 500€ - 722 132€
Net Income Multiple 20%
10 072 € × 5.3x
Estimation 53 498 €
23 430€ - 113 640€
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 (Autres activités liées au sport)

Compare SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE

What is the revenue of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE ?

The revenue of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE in 2022 is 724 k€.

Is SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE profitable?

Yes, SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE generated a net profit of 10 k€ in 2022.

Where is the headquarters of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE ?

The headquarters of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE is located in DEAUVILLE (14800), in the department Calvados.

Where to find the tax return of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE ?

The tax return of SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE 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 D'ENTRAINEMENT STEPHANIE NIGGE operate?

SOCIETE D'ENTRAINEMENT STEPHANIE NIGGE operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.