SPORT DISTRIBUTION ROUFFIAC : revenue, balance sheet and financial ratios

SPORT DISTRIBUTION ROUFFIAC is a French company founded 15 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LABEGE (31670), this company of category ETI shows in 2025 a revenue of 4.9 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 DISTRIBUTION ROUFFIAC (SIREN 529213498)
Indicator 2025 2023 2022 2021 2020 2019 2017 2016
Revenue 4 888 228 € N/C 4 023 301 € 3 786 210 € 3 378 644 € 3 535 678 € 3 214 582 € 3 352 843 €
Net income -140 487 € 66 477 € 127 162 € 158 583 € 49 936 € 29 820 € 75 311 € 57 400 €
EBITDA -74 821 € N/C 175 796 € 240 192 € 54 754 € 68 889 € 81 371 € 97 446 €
Net margin -2.9% N/C 3.2% 4.2% 1.5% 0.8% 2.3% 1.7%

Revenue and income statement

In 2025, SPORT DISTRIBUTION ROUFFIAC achieves revenue of 4.9 M€. Revenue is growing positively over 8 years (CAGR: +4.3%). After deducting consumption (3.2 M€), gross margin stands at 1.7 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -75 k€, representing -1.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -140 k€ (-2.9% of revenue), which will impact equity.

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

4 888 228 €

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

1 680 380 €

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

-74 821 €

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

-156 876 €

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

-140 487 €

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

-1.5%

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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 368%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

367.994%

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

11.605%

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

-1.811%

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

-8.416

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

29.5%

Solvency indicators evolution
SPORT DISTRIBUTION ROUFFIAC

Sector positioning

Debt ratio
367.99 2025
2022
2023
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Watch

In 2025, the debt ratio of SPORT DISTRIBUTION ROUFFIAC (367.99) 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
11.61% 2025
2022
2023
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average -8 pts over 3 years

In 2025, the financial autonomy of SPORT DISTRIBUTION ROUFFIAC (11.6%) 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
-8.42 years 2025
2022
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Excellent -51 pts over 2 years

In 2025, the repayment capacity of SPORT DISTRIBUTION ROUFFIAC (-8.42) 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 164.35. 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

164.346

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

-43.899

Liquidity indicators evolution
SPORT DISTRIBUTION ROUFFIAC

Sector positioning

Liquidity ratio
164.35 2025
2022
2023
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Average

In 2025, the liquidity ratio of SPORT DISTRIBUTION ROUFFIAC (164.35) 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
-43.9x 2025
2022
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Watch -46 pts over 2 years

In 2025, the interest coverage of SPORT DISTRIBUTION ROUFFIAC (-43.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 90 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2025, WCR increased by +57%, requiring additional financing.

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

1 219 515 €

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

1 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

55 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

74 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

90 j

WCR and payment terms evolution
SPORT DISTRIBUTION ROUFFIAC

Positioning of SPORT DISTRIBUTION ROUFFIAC in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of SPORT DISTRIBUTION ROUFFIAC is estimated at 828 294 € (range 486 846€ - 3 356 181€). The price/revenue ratio is 0.17x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
51 tx
486k€ 828k€ 3356k€
828 294 € Range: 486 846€ - 3 356 181€
NAF 5 année 2025

Valuation method used

Revenue Multiple
4 888 228 € × 0.17x = 828 295 €
Range: 486 846€ - 3 356 181€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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'habillement en magasin spécialisé)

Compare SPORT DISTRIBUTION ROUFFIAC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SPORT DISTRIBUTION ROUFFIAC

What is the revenue of SPORT DISTRIBUTION ROUFFIAC ?

The revenue of SPORT DISTRIBUTION ROUFFIAC in 2025 is 4.9 M€.

Is SPORT DISTRIBUTION ROUFFIAC profitable?

SPORT DISTRIBUTION ROUFFIAC recorded a net loss in 2025.

Where is the headquarters of SPORT DISTRIBUTION ROUFFIAC ?

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

Where to find the tax return of SPORT DISTRIBUTION ROUFFIAC ?

The tax return of SPORT DISTRIBUTION ROUFFIAC 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 ROUFFIAC operate?

SPORT DISTRIBUTION ROUFFIAC operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.