SPECK SPORTS SARL : revenue, balance sheet and financial ratios

SPECK SPORTS SARL is a French company founded 48 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BITSCHWILLER-LES-THANN (68620), this company of category PME shows in 2019 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 - SPECK SPORTS SARL (SIREN 313384752)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue N/C N/C N/C N/C N/C N/C 5 765 216 € 5 631 906 € 5 175 999 € 5 746 360 €
Net income 55 440 € 32 021 € 161 849 € 664 197 € -153 948 € -245 825 € 157 090 € 155 759 € 68 328 € -356 487 €
EBITDA N/C N/C N/C N/C N/C N/C 254 914 € 339 870 € 274 288 € -98 490 €
Net margin N/C N/C N/C N/C N/C N/C 2.7% 2.8% 1.3% -6.2%

Revenue and income statement

In 2025, SPECK SPORTS SARL generates positive net income of 55 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

55 440 €

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

35.253%

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

61.619%

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

12.2%

Solvency indicators evolution
SPECK SPORTS SARL

Sector positioning

Debt ratio
35.25 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average +10 pts over 3 years

In 2025, the debt ratio of SPECK SPORTS SARL (35.25) 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
61.62% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good

In 2025, the financial autonomy of SPECK SPORTS SARL (61.6%) 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 555.50. 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

555.495

Liquidity indicators evolution
SPECK SPORTS SARL

Sector positioning

Liquidity ratio
555.5 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent

In 2025, the liquidity ratio of SPECK SPORTS SARL (555.50) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SPECK SPORTS SARL

Positioning of SPECK SPORTS SARL 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 SPECK SPORTS SARL is estimated at 253 458 € (range 100 158€ - 458 130€). 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
239 transactions
100k€ 253k€ 458k€
253 458 € Range: 100 158€ - 458 130€
NAF 5 all-time

Valuation method used

Net Income Multiple
55 440 € × 4.6x = 253 458 €
Range: 100 159€ - 458 130€

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 SPECK SPORTS SARL 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 SPECK SPORTS SARL

What is the revenue of SPECK SPORTS SARL ?

The revenue of SPECK SPORTS SARL in 2019 is 5.8 M€.

Is SPECK SPORTS SARL profitable?

Yes, SPECK SPORTS SARL generated a net profit of 55 k€ in 2025.

Where is the headquarters of SPECK SPORTS SARL ?

The headquarters of SPECK SPORTS SARL is located in BITSCHWILLER-LES-THANN (68620), in the department Haut-Rhin.

Where to find the tax return of SPECK SPORTS SARL ?

The tax return of SPECK SPORTS SARL 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 SPECK SPORTS SARL operate?

SPECK SPORTS SARL 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.