SPORT BOUTIQUE LES CASCADES : revenue, balance sheet and financial ratios

SPORT BOUTIQUE LES CASCADES is a French company founded 12 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BOURG-SAINT-MAURICE (73700), this company of category PME shows in 2024 a revenue of 804 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 BOUTIQUE LES CASCADES (SIREN 797766813)
Indicator 2024 2018 2017 2016
Revenue 804 326 € 254 500 € 211 838 € 222 719 €
Net income 228 344 € 21 421 € -9 665 € 2 137 €
EBITDA 370 809 € 54 784 € 45 950 € 54 081 €
Net margin 28.4% 8.4% -4.6% 1.0%

Revenue and income statement

In 2024, SPORT BOUTIQUE LES CASCADES achieves revenue of 804 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.4%. Vs 2018, growth of +216% (254 k€ -> 804 k€). After deducting consumption (129 k€), gross margin stands at 676 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 371 k€, representing 46.1% of revenue. Positive scissor effect: EBITDA margin improves by +24.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 228 k€, i.e. 28.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

804 326 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

675 777 €

EBITDA (2024) ?
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

370 809 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

303 619 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

228 344 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.1%

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 25%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.9% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.649%

Financial autonomy (2024) ?
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

67.056%

Cash flow / Revenue (2024) ?
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

35.868%

Repayment capacity (2024) ?
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

0.377

Asset age ratio (2024) ?
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

22.2%

Solvency indicators evolution
SPORT BOUTIQUE LES CASCADES

Sector positioning

Debt ratio
24.65 2024
2017
2018
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good +18 pts over 3 years

In 2024, the debt ratio of SPORT BOUTIQUE LES CASCADES (24.65) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
67.06% 2024
2017
2018
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent +50 pts over 3 years

In 2024, the financial autonomy of SPORT BOUTIQUE LES CASCADES (67.1%) 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.

Repayment capacity
0.38 years 2024
2017
2018
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Good -35 pts over 3 years

In 2024, the repayment capacity of SPORT BOUTIQUE LES CASCADES (0.38) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 339.98. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

339.982

Interest coverage (2024) ?
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

3.824

Liquidity indicators evolution
SPORT BOUTIQUE LES CASCADES

Sector positioning

Liquidity ratio
339.98 2024
2017
2018
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good +12 pts over 3 years

In 2024, the liquidity ratio of SPORT BOUTIQUE LES CASCADES (339.98) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.82x 2024
2017
2018
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Good -18 pts over 3 years

In 2024, the interest coverage of SPORT BOUTIQUE LES CASCADES (3.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 74 days of revenue, i.e. 165 k€ to permanently finance. Over 2016-2024, WCR increased by +479%, requiring additional financing.

Operating WCR (2024) ?
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

165 209 €

Customer credit (2024) ?
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

44 j

Supplier credit (2024) ?
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

80 j

Inventory turnover (2024) ?
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

20 j

WCR in days of revenue (2024) ?
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

74 j

WCR and payment terms evolution
SPORT BOUTIQUE LES CASCADES

Positioning of SPORT BOUTIQUE LES CASCADES in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 334 841€ to 2 857 557€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
334k€ 1224k€ 2857k€
1 224 613 € Range: 334 841€ - 2 857 557€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 SPORT BOUTIQUE LES CASCADES 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 SPORT BOUTIQUE LES CASCADES

What is the revenue of SPORT BOUTIQUE LES CASCADES ?

The revenue of SPORT BOUTIQUE LES CASCADES in 2024 is 804 k€.

Is SPORT BOUTIQUE LES CASCADES profitable?

Yes, SPORT BOUTIQUE LES CASCADES generated a net profit of 228 k€ in 2024.

Where is the headquarters of SPORT BOUTIQUE LES CASCADES ?

The headquarters of SPORT BOUTIQUE LES CASCADES is located in BOURG-SAINT-MAURICE (73700), in the department Savoie.

Where to find the tax return of SPORT BOUTIQUE LES CASCADES ?

The tax return of SPORT BOUTIQUE LES CASCADES 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 BOUTIQUE LES CASCADES operate?

SPORT BOUTIQUE LES CASCADES 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.