SIREN : 522799618
SPORT ART is a French company founded 15 years ago, specialized in the sector Activités des centres de culture physique. Based in CAGNY (80330), this company of category PME shows in 2021 a revenue of 601€. 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 601 € | 13 694 € | 29 223 € | 331 € | 35 377 € | 127 785 € |
| Net income | 40 789 € | -6 337 € | -6 447 € | -8 224 € | 6 113 € | 3 862 € |
| EBITDA | -35 590 € | -14 156 € | -4 444 € | -8 214 € | -39 949 € | 15 783 € |
| Net margin | 6786.9% | -46.3% | -22.1% | -2484.6% | 17.3% | 3.0% |
In 2021, SPORT ART achieves revenue of 601 €. Revenue is declining over the period 2016-2021 (CAGR: -65.8%). Significant drop of -96% vs 2020. After deducting consumption (464 €), gross margin stands at 137 €, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -5921.8% of revenue. Warning negative scissor effect: despite revenue change (-96%), EBITDA varies by -151%, reducing margin by 5818.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 6786.9% of revenue. This profit can be retained or distributed to shareholders.
601 €
137 €
-35 590 €
21 262 €
40 789 €
-5921.8%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
9.395%
89.353%
-2672.712%
-0.679
25.3%
In 2021, the debt ratio of SPORT ART (9.39) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of SPORT ART (89.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2021, the repayment capacity of SPORT ART (-0.68) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 4194.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
4194.604
0.0
In 2021, the liquidity ratio of SPORT ART (4194.60) 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.
In 2021, the interest coverage of SPORT ART (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 6727 days of revenue, i.e. 11 k€ to permanently finance. Over 2016-2021, WCR increased by +223%, requiring additional financing.
11 230 €
0 j
8 j
0 j
6727 j
Based on 57 transactions of similar company sales
(all years),
the value of SPORT ART is estimated at
99 177 €
(range 47 695€ - 218 965€).
The price/revenue ratio is 0.72x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 57 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SPORT ART with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des centres de culture physique
The revenue of SPORT ART in 2021 is 601€.
Yes, SPORT ART generated a net profit of 41 k€ in 2021.
The headquarters of SPORT ART is located in CAGNY (80330), in the department Somme.
The tax return of SPORT ART 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).
SPORT ART operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.