SPORT DES MARAIS : revenue, balance sheet and financial ratios

SPORT DES MARAIS is a French company founded 9 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CARENTAN-LES-MARAIS (50480), this company of category PME shows in 2023 a revenue of 2.1 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 DES MARAIS (SIREN 825374549)
Indicator 2025 2023 2022 2021 2020 2020 2019 2018
Revenue N/C 2 114 525 € N/C 1 553 077 € 1 553 077 € 1 553 077 € 1 334 170 € 736 927 €
Net income 177 376 € 203 250 € 226 684 € 58 371 € 58 371 € 58 371 € 40 725 € -3 768 €
EBITDA N/C 259 810 € N/C 141 753 € 141 753 € 141 753 € 107 277 € 13 180 €
Net margin N/C 9.6% N/C 3.8% 3.8% 3.8% 3.1% -0.5%

Revenue and income statement

In 2025, SPORT DES MARAIS generates positive net income of 177 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

177 376 €

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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 10%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.989%

Financial autonomy (2025) ?
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

74.449%

Asset age ratio (2025) ?
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

31.7%

Solvency indicators evolution
SPORT DES MARAIS

Sector positioning

Debt ratio
9.99 2025
2022
2023
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good -30 pts over 3 years

In 2025, the debt ratio of SPORT DES MARAIS (9.99) 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
74.45% 2025
2022
2023
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent +12 pts over 3 years

In 2025, the financial autonomy of SPORT DES MARAIS (74.5%) 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
1.68 years 2023
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Average

In 2023, the repayment capacity of SPORT DES MARAIS (1.68) 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 424.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

424.482

Liquidity indicators evolution
SPORT DES MARAIS

Sector positioning

Liquidity ratio
424.48 2025
2022
2023
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Excellent +73 pts over 3 years

In 2025, the liquidity ratio of SPORT DES MARAIS (424.48) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.26x 2023
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Good

In 2023, the interest coverage of SPORT DES MARAIS (2.3x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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 DES MARAIS

Positioning of SPORT DES MARAIS in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of SPORT DES MARAIS is estimated at 810 920 € (range 320 450€ - 1 465 752€). 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 2025
239 transactions
320k€ 810k€ 1465k€
810 920 € Range: 320 450€ - 1 465 752€
NAF 5 all-time

Valuation method used

Net Income Multiple
177 376 € × 4.6x = 810 921 €
Range: 320 451€ - 1 465 752€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 DES MARAIS 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 DES MARAIS

What is the revenue of SPORT DES MARAIS ?

The revenue of SPORT DES MARAIS in 2023 is 2.1 M€.

Is SPORT DES MARAIS profitable?

Yes, SPORT DES MARAIS generated a net profit of 177 k€ in 2025.

Where is the headquarters of SPORT DES MARAIS ?

The headquarters of SPORT DES MARAIS is located in CARENTAN-LES-MARAIS (50480), in the department Manche.

Where to find the tax return of SPORT DES MARAIS ?

The tax return of SPORT DES MARAIS 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 DES MARAIS operate?

SPORT DES MARAIS 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.