SOCIETE TORCY SPORT ET DISTRIBUTION : revenue, balance sheet and financial ratios

SOCIETE TORCY SPORT ET DISTRIBUTION is a French company founded 7 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LIMOGES (87000), this company of category ETI shows in 2023 a revenue of 5.8 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 TORCY SPORT ET DISTRIBUTION (SIREN 844436352)
Indicator 2023 2022 2021 2020 2019
Revenue 5 750 726 € 5 822 268 € 4 837 627 € 4 160 442 € 1 985 801 €
Net income -434 612 € 176 536 € 77 638 € -290 550 € -461 533 €
EBITDA -410 717 € 290 891 € 278 071 € -84 832 € -396 844 €
Net margin -7.6% 3.0% 1.6% -7.0% -23.2%

Revenue and income statement

In 2023, SOCIETE TORCY SPORT ET DISTRIBUTION achieves revenue of 5.8 M€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +30.5%. Slight decline of -1% vs 2022. After deducting consumption (3.9 M€), gross margin stands at 1.8 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -411 k€, representing -7.1% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -241%, reducing margin by 12.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -435 k€ (-7.6% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 750 726 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 826 421 €

EBITDA (2023) ?
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

-410 717 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-378 395 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-434 612 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -74%. 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 -30%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-74.454%

Financial autonomy (2023) ?
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

-29.844%

Cash flow / Revenue (2023) ?
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

-8.92%

Repayment capacity (2023) ?
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

-1.294

Asset age ratio (2023) ?
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

36.4%

Solvency indicators evolution
SOCIETE TORCY SPORT ET DISTRIBUTION

Sector positioning

Debt ratio
-74.45 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Excellent

In 2023, the debt ratio of SOCIETE TORCY SPORT ET DI... (-74.45) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-29.84% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average

In 2023, the financial autonomy of SOCIETE TORCY SPORT ET DI... (-29.8%) 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
-1.29 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of SOCIETE TORCY SPORT ET DI... (-1.29) 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 73.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

73.978

Interest coverage (2023) ?
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

-26.901

Liquidity indicators evolution
SOCIETE TORCY SPORT ET DISTRIBUTION

Sector positioning

Liquidity ratio
73.98 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Watch

In 2023, the liquidity ratio of SOCIETE TORCY SPORT ET DI... (73.98) 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
-26.9x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average -50 pts over 3 years

In 2023, the interest coverage of SOCIETE TORCY SPORT ET DI... (-26.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-42 days): operations structurally generate cash. Notable WCR improvement over the period (-73%), freeing up cash.

Operating WCR (2023) ?
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

-665 359 €

Customer credit (2023) ?
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

10 j

Supplier credit (2023) ?
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

30 j

Inventory turnover (2023) ?
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

100 j

WCR in days of revenue (2023) ?
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

-42 j

WCR and payment terms evolution
SOCIETE TORCY SPORT ET DISTRIBUTION

Positioning of SOCIETE TORCY SPORT ET DISTRIBUTION in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of SOCIETE TORCY SPORT ET DISTRIBUTION is estimated at 1 626 261 € (range 926 416€ - 2 818 347€). The price/revenue ratio is 0.28x (conservative valuation). 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 2023
239 transactions
926k€ 1626k€ 2818k€
1 626 261 € Range: 926 416€ - 2 818 347€
NAF 5 all-time

Valuation method used

Revenue Multiple
5 750 726 € × 0.28x = 1 626 262 €
Range: 926 416€ - 2 818 348€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 SOCIETE TORCY SPORT ET DISTRIBUTION 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 SOCIETE TORCY SPORT ET DISTRIBUTION

What is the revenue of SOCIETE TORCY SPORT ET DISTRIBUTION ?

The revenue of SOCIETE TORCY SPORT ET DISTRIBUTION in 2023 is 5.8 M€.

Is SOCIETE TORCY SPORT ET DISTRIBUTION profitable?

SOCIETE TORCY SPORT ET DISTRIBUTION recorded a net loss in 2023.

Where is the headquarters of SOCIETE TORCY SPORT ET DISTRIBUTION ?

The headquarters of SOCIETE TORCY SPORT ET DISTRIBUTION is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of SOCIETE TORCY SPORT ET DISTRIBUTION ?

The tax return of SOCIETE TORCY SPORT ET DISTRIBUTION 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 TORCY SPORT ET DISTRIBUTION operate?

SOCIETE TORCY SPORT ET DISTRIBUTION 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.