SPORT EQUIPEMENT : revenue, balance sheet and financial ratios

SPORT EQUIPEMENT is a French company founded 22 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in PERISSAC (33240), this company of category PME shows in 2024 a revenue of 470 k€. 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 EQUIPEMENT (SIREN 452801509)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 469 807 € 590 567 € 783 749 € 665 100 € 607 364 € 700 371 € 563 796 € 554 510 €
Net income -97 076 € -18 180 € 51 488 € 7 507 € -37 977 € 17 157 € -10 437 € -8 224 €
EBITDA -83 864 € -46 263 € 50 149 € 27 236 € -19 029 € 34 815 € 23 132 € 3 399 €
Net margin -20.7% -3.1% 6.6% 1.1% -6.3% 2.4% -1.9% -1.5%

Revenue and income statement

In 2024, SPORT EQUIPEMENT achieves revenue of 470 k€. Activity remains stable over the period (CAGR: -2.1%). Significant drop of -20% vs 2023. After deducting consumption (200 k€), gross margin stands at 270 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -84 k€, representing -17.9% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -81%, reducing margin by 10.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -97 k€ (-20.7% of revenue), which will impact equity.

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

469 807 €

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

269 821 €

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

-83 864 €

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

-94 224 €

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

-97 076 €

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

-17.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -10384%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-10383.845%

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

-0.367%

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

-18.39%

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

-0.735

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

11.2%

Solvency indicators evolution
SPORT EQUIPEMENT

Sector positioning

Debt ratio
-10383.84 2024
2022
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Excellent -73 pts over 3 years

In 2024, the debt ratio of SPORT EQUIPEMENT (-10383.84) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-0.37% 2024
2022
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Watch -20 pts over 3 years

In 2024, the financial autonomy of SPORT EQUIPEMENT (-0.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.73 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SPORT EQUIPEMENT (-0.73) 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 144.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

144.219

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

-0.847

Liquidity indicators evolution
SPORT EQUIPEMENT

Sector positioning

Liquidity ratio
144.22 2024
2022
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Watch -22 pts over 3 years

In 2024, the liquidity ratio of SPORT EQUIPEMENT (144.22) 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
-0.85x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Average -34 pts over 3 years

In 2024, the interest coverage of SPORT EQUIPEMENT (-0.8x) 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. Average customer payment term: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 86 days of revenue, i.e. 113 k€ to permanently finance.

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

112 679 €

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

41 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

63 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

43 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

86 j

WCR and payment terms evolution
SPORT EQUIPEMENT

Positioning of SPORT EQUIPEMENT in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of SPORT EQUIPEMENT is estimated at 149 749 € (range 74 611€ - 285 540€). The price/revenue ratio is 0.32x (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 2024
50 tx
74k€ 149k€ 285k€
149 749 € Range: 74 611€ - 285 540€
NAF 5 all-time

Valuation method used

Revenue Multiple
469 807 € × 0.32x = 149 750 €
Range: 74 612€ - 285 540€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare SPORT EQUIPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about SPORT EQUIPEMENT

What is the revenue of SPORT EQUIPEMENT ?

The revenue of SPORT EQUIPEMENT in 2024 is 470 k€.

Is SPORT EQUIPEMENT profitable?

SPORT EQUIPEMENT recorded a net loss in 2024.

Where is the headquarters of SPORT EQUIPEMENT ?

The headquarters of SPORT EQUIPEMENT is located in PERISSAC (33240), in the department Gironde.

Where to find the tax return of SPORT EQUIPEMENT ?

The tax return of SPORT EQUIPEMENT 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 EQUIPEMENT operate?

SPORT EQUIPEMENT operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.