SPORT DISTRIBUTION LABEGE : revenue, balance sheet and financial ratios

SPORT DISTRIBUTION LABEGE is a French company founded 36 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LABEGE (31670), this company of category ETI shows in 2025 a revenue of 12.6 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 DISTRIBUTION LABEGE (SIREN 351670625)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 12 618 049 € N/C 10 614 834 € 10 328 694 € 9 287 489 € 10 914 070 € 8 611 189 € 8 230 915 € 9 270 811 € 9 784 059 €
Net income 453 251 € -111 955 € 156 948 € 267 162 € 468 809 € -79 938 € 5 247 € -237 470 € -175 484 € 72 019 €
EBITDA 620 725 € N/C 311 505 € 244 979 € -172 008 € -399 807 € -85 162 € -430 487 € -355 502 € -139 390 €
Net margin 3.6% N/C 1.5% 2.6% 5.0% -0.7% 0.1% -2.9% -1.9% 0.7%

Revenue and income statement

In 2025, SPORT DISTRIBUTION LABEGE achieves revenue of 12.6 M€. Revenue is growing positively over 10 years (CAGR: +2.6%). After deducting consumption (8.2 M€), gross margin stands at 4.4 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 621 k€, representing 4.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 453 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 618 049 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 397 195 €

EBITDA (2025) ?
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

620 725 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

557 719 €

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

453 251 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.6%

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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 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

147.406%

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

19.655%

Cash flow / Revenue (2025) ?
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

2.296%

Repayment capacity (2025) ?
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

3.847

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

29.0%

Solvency indicators evolution
SPORT DISTRIBUTION LABEGE

Sector positioning

Debt ratio
147.41 2025
2022
2023
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average

In 2025, the debt ratio of SPORT DISTRIBUTION LABEGE (147.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
19.66% 2025
2022
2023
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average

In 2025, the financial autonomy of SPORT DISTRIBUTION LABEGE (19.7%) 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
3.85 years 2025
2022
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Average

In 2025, the repayment capacity of SPORT DISTRIBUTION LABEGE (3.85) 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 161.53. 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 14.2x. Operating income very largely covers interest expenses: high safety margin.

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

161.526

Interest coverage (2025) ?
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

14.204

Liquidity indicators evolution
SPORT DISTRIBUTION LABEGE

Sector positioning

Liquidity ratio
161.53 2025
2022
2023
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Watch

In 2025, the liquidity ratio of SPORT DISTRIBUTION LABEGE (161.53) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
14.2x 2025
2022
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Excellent

In 2025, the interest coverage of SPORT DISTRIBUTION LABEGE (14.2x) 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. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 3.1 M€ to permanently finance.

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

3 073 757 €

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

14 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

59 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

53 j

WCR in days of revenue (2025) ?
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

88 j

WCR and payment terms evolution
SPORT DISTRIBUTION LABEGE

Positioning of SPORT DISTRIBUTION LABEGE 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 DISTRIBUTION LABEGE is estimated at 2 538 057 € (range 1 194 263€ - 4 435 327€). With an EBITDA of 620 725€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (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 2025
239 transactions
1194k€ 2538k€ 4435k€
2 538 057 € Range: 1 194 263€ - 4 435 327€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
620 725 € × 3.4x
Estimation 2 106 280 €
841 360€ - 3 662 118€
Revenue Multiple 30%
12 618 049 € × 0.28x
Estimation 3 568 289 €
2 032 711€ - 6 183 924€
Net Income Multiple 20%
453 251 € × 4.6x
Estimation 2 072 155 €
818 852€ - 3 745 454€

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 DISTRIBUTION LABEGE 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 DISTRIBUTION LABEGE

What is the revenue of SPORT DISTRIBUTION LABEGE ?

The revenue of SPORT DISTRIBUTION LABEGE in 2025 is 12.6 M€.

Is SPORT DISTRIBUTION LABEGE profitable?

Yes, SPORT DISTRIBUTION LABEGE generated a net profit of 453 k€ in 2025.

Where is the headquarters of SPORT DISTRIBUTION LABEGE ?

The headquarters of SPORT DISTRIBUTION LABEGE is located in LABEGE (31670), in the department Haute-Garonne.

Where to find the tax return of SPORT DISTRIBUTION LABEGE ?

The tax return of SPORT DISTRIBUTION LABEGE 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 DISTRIBUTION LABEGE operate?

SPORT DISTRIBUTION LABEGE 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.