SPORT BUSINESS ACADEMY : revenue, balance sheet and financial ratios

SPORT BUSINESS ACADEMY is a French company founded 9 years ago, specialized in the sector Formation continue d'adultes. Based in LA QUEUE-EN-BRIE (94510), this company of category PME shows in 2023 a revenue of 1.5 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 - SPORT BUSINESS ACADEMY (SIREN 824486583)
Indicator 2024 2023 2022 2021
Revenue N/C 1 530 733 € 1 428 060 € N/C
Net income 235 572 € 15 528 € 125 469 € 121 129 €
EBITDA N/C 59 247 € 196 771 € N/C
Net margin N/C 1.0% 8.8% N/C

Revenue and income statement

In 2024, SPORT BUSINESS ACADEMY generates positive net income of 236 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 121 k€ -> 236 k€.

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

235 572 €

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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 0%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.268%

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

56.13%

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

44.8%

Solvency indicators evolution
SPORT BUSINESS ACADEMY

Sector positioning

Debt ratio
0.27 2024
2022
2023
2024
Q1: 0.0
Med: 3.22
Q3: 34.93
Good

In 2024, the debt ratio of SPORT BUSINESS ACADEMY (0.27) 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
56.13% 2024
2022
2023
2024
Q1: 1.03%
Med: 30.48%
Q3: 60.98%
Good +14 pts over 3 years

In 2024, the financial autonomy of SPORT BUSINESS ACADEMY (56.1%) 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 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2023, the repayment capacity of SPORT BUSINESS ACADEMY (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 218.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

218.611

Liquidity indicators evolution
SPORT BUSINESS ACADEMY

Sector positioning

Liquidity ratio
218.61 2024
2022
2023
2024
Q1: 126.79
Med: 230.24
Q3: 439.51
Average +14 pts over 3 years

In 2024, the liquidity ratio of SPORT BUSINESS ACADEMY (218.61) 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
3.76x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Excellent

In 2023, the interest coverage of SPORT BUSINESS ACADEMY (3.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SPORT BUSINESS ACADEMY

Positioning of SPORT BUSINESS ACADEMY in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of SPORT BUSINESS ACADEMY is estimated at 691 865 € (range 258 120€ - 3 741 613€). 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 2024
134 transactions
258k€ 691k€ 3741k€
691 865 € Range: 258 120€ - 3 741 613€
NAF 5 all-time

Valuation method used

Net Income Multiple
235 572 € × 2.9x = 691 865 €
Range: 258 120€ - 3 741 614€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare SPORT BUSINESS ACADEMY with other companies in the same sector:

Frequently asked questions about SPORT BUSINESS ACADEMY

What is the revenue of SPORT BUSINESS ACADEMY ?

The revenue of SPORT BUSINESS ACADEMY in 2023 is 1.5 M€.

Is SPORT BUSINESS ACADEMY profitable?

Yes, SPORT BUSINESS ACADEMY generated a net profit of 236 k€ in 2024.

Where is the headquarters of SPORT BUSINESS ACADEMY ?

The headquarters of SPORT BUSINESS ACADEMY is located in LA QUEUE-EN-BRIE (94510), in the department Val-de-Marne.

Where to find the tax return of SPORT BUSINESS ACADEMY ?

The tax return of SPORT BUSINESS ACADEMY 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 BUSINESS ACADEMY operate?

SPORT BUSINESS ACADEMY operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.