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SPORT 1400 : revenue, balance sheet and financial ratios

SPORT 1400 is a French company founded 38 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in PUY SAINT VINCENT (05290), this company of category PME shows in 2016 a revenue of 329 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 - SPORT 1400 (SIREN 343527727)
Indicator 2016
Revenue 329 219 €
Net income 104 171 €
EBITDA 157 513 €
Net margin 31.6%

Revenue and income statement

In 2016, SPORT 1400 achieves revenue of 329 k€. After deducting consumption (63 k€), gross margin stands at 266 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 158 k€, representing 47.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 31.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

329 219 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

266 407 €

EBITDA (2016) ?
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

157 513 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

102 101 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

104 171 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

47.8%

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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 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 48.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

146.713%

Financial autonomy (2016) ?
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

55.24%

Cash flow / Revenue (2016) ?
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

48.357%

Repayment capacity (2016) ?
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

0.0

Asset age ratio (2016) ?
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

21.5%

Solvency indicators evolution
SPORT 1400

Sector positioning

Debt ratio
146.71 2016
2016
Q1: -54.42
Med: 19.14
Q3: 155.76
Average

In 2016, the debt ratio of SPORT 1400 (146.71) 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
55.24% 2016
2016
Q1: 3.94%
Med: 31.95%
Q3: 70.82%
Good

In 2016, the financial autonomy of SPORT 1400 (55.2%) 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.

Repayment capacity
0.0 years 2016
2016
Q1: 0.0 years
Med: 0.24 years
Q3: 2.7 years
Excellent

In 2016, the repayment capacity of SPORT 1400 (0.00) 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 120.86. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2016) ?
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

120.858

Interest coverage (2016) ?
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

0.091

Liquidity indicators evolution
SPORT 1400

Sector positioning

Liquidity ratio
120.86 2016
2016
Q1: 53.94
Med: 149.11
Q3: 367.59
Average

In 2016, the liquidity ratio of SPORT 1400 (120.86) 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
0.09x 2016
2016
Q1: 0.0x
Med: 0.41x
Q3: 6.21x
Average

In 2016, the interest coverage of SPORT 1400 (0.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). WCR is negative (-151 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-137 683 €

Customer credit (2016) ?
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 (2016) ?
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

29 j

Inventory turnover (2016) ?
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

45 j

WCR in days of revenue (2016) ?
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

-151 j

WCR and payment terms evolution
SPORT 1400

Positioning of SPORT 1400 in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SPORT 1400 is estimated at 288 176 € (range 81 163€ - 694 361€). With an EBITDA of 157 513€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2016
87 tx
81k€ 288k€ 694k€
288 176 € Range: 81 163€ - 694 361€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
157 513 € × 2.3x
Estimation 361 253 €
48 391€ - 827 170€
Revenue Multiple 30%
329 219 € × 0.57x
Estimation 188 296 €
97 153€ - 454 721€
Net Income Multiple 20%
104 171 € × 2.5x
Estimation 255 305 €
139 109€ - 721 804€
How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare SPORT 1400 with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about SPORT 1400

What is the revenue of SPORT 1400 ?

The revenue of SPORT 1400 in 2016 is 329 k€.

Is SPORT 1400 profitable?

Yes, SPORT 1400 generated a net profit of 104 k€ in 2016.

Where is the headquarters of SPORT 1400 ?

The headquarters of SPORT 1400 is located in PUY SAINT VINCENT (05290), in the department Hautes-Alpes.

Where to find the tax return of SPORT 1400 ?

The tax return of SPORT 1400 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 SPORT 1400 operate?

SPORT 1400 operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.