SPORT AUTO INTERNATIONAL : revenue, balance sheet and financial ratios

SPORT AUTO INTERNATIONAL is a French company founded 36 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in NANTERRE (92000), this company of category PME shows in 2022 a revenue of 238 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SPORT AUTO INTERNATIONAL (SIREN 378073019)
Indicator 2022 2019 2017 2016
Revenue 237 820 € 139 255 € 137 776 € 183 550 €
Net income 12 587 € 11 838 € -43 972 € -18 660 €
EBITDA 19 107 € -20 302 € -40 977 € -15 681 €
Net margin 5.3% 8.5% -31.9% -10.2%

Revenue and income statement

In 2022, SPORT AUTO INTERNATIONAL achieves revenue of 238 k€. Revenue is growing positively over 4 years (CAGR: +4.4%). Vs 2019, growth of +71% (139 k€ -> 238 k€). After deducting consumption (71 k€), gross margin stands at 166 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 8.0% of revenue. Positive scissor effect: EBITDA margin improves by +22.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 5.3% 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

237 820 €

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

166 385 €

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

19 107 €

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

15 320 €

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

12 587 €

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

8.0%

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 217%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

217.301%

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

15.29%

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

5.643%

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

5.506

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

30.6%

Solvency indicators evolution
SPORT AUTO INTERNATIONAL

Sector positioning

Debt ratio
217.3 2022
2017
2019
2022
Q1: 5.78
Med: 34.8
Q3: 103.75
Average +50 pts over 3 years

In 2022, the debt ratio of SPORT AUTO INTERNATIONAL (217.30) 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
15.29% 2022
2017
2019
2022
Q1: 19.45%
Med: 40.48%
Q3: 59.7%
Average

In 2022, the financial autonomy of SPORT AUTO INTERNATIONAL (15.3%) 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
5.51 years 2022
2017
2019
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Average +52 pts over 3 years

In 2022, the repayment capacity of SPORT AUTO INTERNATIONAL (5.51) 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 134.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

134.014

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

0.0

Liquidity indicators evolution
SPORT AUTO INTERNATIONAL

Sector positioning

Liquidity ratio
134.01 2022
2017
2019
2022
Q1: 136.89
Med: 204.21
Q3: 300.21
Watch

In 2022, the liquidity ratio of SPORT AUTO INTERNATIONAL (134.01) 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
0.0x 2022
2017
2019
2022
Q1: 0.0x
Med: 0.82x
Q3: 3.72x
Average

In 2022, the interest coverage of SPORT AUTO INTERNATIONAL (0.0x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 41 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-33 days): operations structurally generate cash. Notable WCR improvement over the period (-133%), freeing up cash.

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

-21 703 €

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

82 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

41 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

0 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

-33 j

WCR and payment terms evolution
SPORT AUTO INTERNATIONAL

Positioning of SPORT AUTO INTERNATIONAL in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 130 transactions of similar company sales in 2022, the value of SPORT AUTO INTERNATIONAL is estimated at 70 232 € (range 36 126€ - 133 933€). With an EBITDA of 19 107€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.31x (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 2022
130 transactions
36k€ 70k€ 133k€
70 232 € Range: 36 126€ - 133 933€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 107 € × 3.9x
Estimation 73 583 €
38 574€ - 141 882€
Revenue Multiple 30%
237 820 € × 0.31x
Estimation 73 248 €
40 743€ - 146 839€
Net Income Multiple 20%
12 587 € × 4.6x
Estimation 57 332 €
23 084€ - 94 702€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 130 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 (Entretien et réparation de véhicules automobiles légers)

Compare SPORT AUTO INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about SPORT AUTO INTERNATIONAL

What is the revenue of SPORT AUTO INTERNATIONAL ?

The revenue of SPORT AUTO INTERNATIONAL in 2022 is 238 k€.

Is SPORT AUTO INTERNATIONAL profitable?

Yes, SPORT AUTO INTERNATIONAL generated a net profit of 13 k€ in 2022.

Where is the headquarters of SPORT AUTO INTERNATIONAL ?

The headquarters of SPORT AUTO INTERNATIONAL is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of SPORT AUTO INTERNATIONAL ?

The tax return of SPORT AUTO INTERNATIONAL 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 AUTO INTERNATIONAL operate?

SPORT AUTO INTERNATIONAL operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.