SPORT CENTREST : revenue, balance sheet and financial ratios

SPORT CENTREST is a French company founded 8 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in HAGUENAU (67500), this company of category ETI shows in 2020 a revenue of 3.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SPORT CENTREST (SIREN 831640685)
Indicator 2021 2020 2018
Revenue N/C 3 387 790 € 359 439 €
Net income -87 059 € 226 823 € -2 897 €
EBITDA N/C 437 822 € -23 478 €
Net margin N/C 6.7% -0.8%

Revenue and income statement

In 2021, SPORT CENTREST records a net loss of 87 k€. This deficit will reduce equity on the balance sheet.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-87 059 €

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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 322%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

322.488%

Financial autonomy (2021) ?
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

16.561%

Asset age ratio (2021) ?
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

26.3%

Solvency indicators evolution
SPORT CENTREST

Sector positioning

Debt ratio
322.49 2021
2018
2020
2021
Q1: 14.5
Med: 58.18
Q3: 145.79
Watch

In 2021, the debt ratio of SPORT CENTREST (322.49) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
16.56% 2021
2018
2020
2021
Q1: 17.43%
Med: 34.83%
Q3: 54.22%
Average

In 2021, the financial autonomy of SPORT CENTREST (16.6%) 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
0.3 years 2020
2018
2020
Q1: 0.0 years
Med: 1.27 years
Q3: 4.23 years
Good +6 pts over 2 years

In 2020, the repayment capacity of SPORT CENTREST (0.30) 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 273.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

273.338

Liquidity indicators evolution
SPORT CENTREST

Sector positioning

Liquidity ratio
273.34 2021
2018
2020
2021
Q1: 165.3
Med: 251.6
Q3: 373.74
Good +15 pts over 3 years

In 2021, the liquidity ratio of SPORT CENTREST (273.34) 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
0.48x 2020
2018
2020
Q1: 0.0x
Med: 0.8x
Q3: 4.39x
Average +15 pts over 2 years

In 2020, the interest coverage of SPORT CENTREST (0.5x) 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.

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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 CENTREST

Positioning of SPORT CENTREST in its sector

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

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare SPORT CENTREST 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 CENTREST

What is the revenue of SPORT CENTREST ?

The revenue of SPORT CENTREST in 2020 is 3.4 M€.

Is SPORT CENTREST profitable?

SPORT CENTREST recorded a net loss in 2021.

Where is the headquarters of SPORT CENTREST ?

The headquarters of SPORT CENTREST is located in HAGUENAU (67500), in the department Bas-Rhin.

Where to find the tax return of SPORT CENTREST ?

The tax return of SPORT CENTREST 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 CENTREST operate?

SPORT CENTREST 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.