SPORT CONCEPT : revenue, balance sheet and financial ratios

SPORT CONCEPT is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in CAVAILLON (84300), this company of category PME shows in 2024 a revenue of 2.9 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 CONCEPT (SIREN 418037305)
Indicator 2024 2023 2022 2022 2021 2020 2019 2018 2017
Revenue 2 858 834 € 2 844 122 € 8 099 751 € 7 865 990 € 7 633 413 € 7 093 564 € 8 082 111 € N/C 8 675 714 €
Net income -237 878 € -303 839 € 165 485 € 281 490 € 57 512 € 97 446 € 205 422 € 303 282 € 234 416 €
EBITDA -176 327 € -246 112 € 56 298 € 412 514 € 136 000 € 100 078 € 317 326 € N/C 400 255 €
Net margin -8.3% -10.7% 2.0% 3.6% 0.8% 1.4% 2.5% N/C 2.7%

Revenue and income statement

Im Jahr 2024 erzielt SPORT CONCEPT einen Umsatz von 2.9 Mio€. Der Umsatz geht im Zeitraum 2017-2024 zurück (CAGR: -14.7%). Vs 2023: +1%. Nach Abzug des Verbrauchs (2.1 Mio€) beträgt die Bruttomarge 775 k€, d.h. eine Rate von 27%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -176 k€, was -6.2% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +2.5 Punkte. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -238 k€ (-8.3% des Umsatzes).

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

2 858 834 €

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

775 396 €

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

-176 327 €

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

-179 814 €

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

-237 878 €

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

-6.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 2958%. Kritische Situation: Die Schulden übersteigen das Eigenkapital erheblich. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 3%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig.

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

2958.001%

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

3.066%

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

-8.225%

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

-3.338

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

4.2%

Solvency indicators evolution
SPORT CONCEPT

Sector positioning

Verschuldungsgrad
2958.0 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Beobachten

Im Jahr 2024 liegt in den oberen 25% der Branche das verschuldungsgrad von SPORT CONCEPT (2958.00). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein hohes Verhältnis kann auf übermäßige Abhängigkeit von externer Finanzierung hinweisen.

Finanzielle Autonomie
3.07% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Average

Im Jahr 2024 liegt unter dem Median der Branche das finanzielle autonomie von SPORT CONCEPT (3.1%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-3.34 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.68 ans
Ausgezeichnet

Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von SPORT CONCEPT (-3.3 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 218.53. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

218.531

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

-33.362

Liquidity indicators evolution
SPORT CONCEPT

Sector positioning

Liquiditätsquote
218.53 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Average +9 pts over 3 years

Im Jahr 2024 liegt unter dem Median der Branche das liquiditätsquote von SPORT CONCEPT (218.53). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-33.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Average -50 pts over 3 years

Im Jahr 2024 liegt unter dem Median der Branche das zinsdeckung von SPORT CONCEPT (-33.4x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 3 Tage. Lieferantenfrist: 5 Tage. Günstige Situation. Die Bestandsumschlagsdauer beträgt 122 Tage. Dieses hohe Niveau bindet Liquidität und schafft potenziell Obsoleszenzrisiko. Der WCR repräsentiert 140 Tage Umsatz. Bemerkenswerte WCR-Verbesserung über den Zeitraum (-65%), Freisetzung von Liquidität.

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

1 108 541 €

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

3 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

5 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

122 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

140 j

WCR and payment terms evolution
SPORT CONCEPT

Positioning of SPORT CONCEPT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of SPORT CONCEPT is estimated at 546 969 € (range 307 847€ - 1 394 403€). The price/revenue ratio is 0.19x (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 2024
145 transactions
307k€ 546k€ 1394k€
546 969 € Range: 307 847€ - 1 394 403€
NAF 5 all-time

Valuation method used

Revenue Multiple
2 858 834 € × 0.19x = 546 969 €
Range: 307 848€ - 1 394 404€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare SPORT CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about SPORT CONCEPT

What is the revenue of SPORT CONCEPT ?

The revenue of SPORT CONCEPT in 2024 is 2.9 M€.

Is SPORT CONCEPT profitable?

SPORT CONCEPT recorded a net loss in 2024.

Where is the headquarters of SPORT CONCEPT ?

The headquarters of SPORT CONCEPT is located in CAVAILLON (84300), in the department Vaucluse.

Where to find the tax return of SPORT CONCEPT ?

The tax return of SPORT CONCEPT 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 CONCEPT operate?

SPORT CONCEPT operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.