SPORT EQUIPEMENT DEVELOPPEMENT : revenue, balance sheet and financial ratios

SPORT EQUIPEMENT DEVELOPPEMENT is a French company founded 10 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-BARTHELEMY-D'ANJOU (49124), this company of category PME shows in 2023 a revenue of 893 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 DEVELOPPEMENT (SIREN 819058033)
Indicator 2025 2024 2023 2022 2021 2020 2017
Revenue N/C N/C 893 082 € N/C N/C N/C 415 108 €
Net income 26 047 € 41 666 € 62 808 € 60 201 € 72 608 € 64 485 € 50 724 €
EBITDA N/C N/C 83 757 € N/C N/C N/C 67 199 €
Net margin N/C N/C 7.0% N/C N/C N/C 12.2%

Revenue and income statement

In 2025, SPORT EQUIPEMENT DEVELOPPEMENT generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 51 k€ -> 26 k€.

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

26 047 €

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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

41.104%

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

47.594%

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

76.6%

Solvency indicators evolution
SPORT EQUIPEMENT DEVELOPPEMENT

Sector positioning

Debt ratio
41.1 2025
2023
2024
2025
Q1: 1.13
Med: 13.07
Q3: 49.22
Average

In 2025, the debt ratio of SPORT EQUIPEMENT DEVELOPP... (41.10) 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
47.59% 2025
2023
2024
2025
Q1: 20.2%
Med: 47.03%
Q3: 64.7%
Good -7 pts over 3 years

In 2025, the financial autonomy of SPORT EQUIPEMENT DEVELOPP... (47.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
2.14 years 2023
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Average

In 2023, the repayment capacity of SPORT EQUIPEMENT DEVELOPP... (2.14) 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 265.98. 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

265.979

Liquidity indicators evolution
SPORT EQUIPEMENT DEVELOPPEMENT

Sector positioning

Liquidity ratio
265.98 2025
2023
2024
2025
Q1: 159.6
Med: 237.67
Q3: 459.69
Good

In 2025, the liquidity ratio of SPORT EQUIPEMENT DEVELOPP... (265.98) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.25x 2023
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Good

In 2023, the interest coverage of SPORT EQUIPEMENT DEVELOPP... (2.2x) 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 EQUIPEMENT DEVELOPPEMENT

Positioning of SPORT EQUIPEMENT DEVELOPPEMENT 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 EQUIPEMENT DEVELOPPEMENT is estimated at 86 500 € (range 17 390€ - 154 668€). 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
145 transactions
17k€ 86k€ 154k€
86 500 € Range: 17 390€ - 154 668€
NAF 5 all-time

Valuation method used

Net Income Multiple
26 047 € × 3.3x = 86 500 €
Range: 17 391€ - 154 668€

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 EQUIPEMENT DEVELOPPEMENT 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 EQUIPEMENT DEVELOPPEMENT

What is the revenue of SPORT EQUIPEMENT DEVELOPPEMENT ?

The revenue of SPORT EQUIPEMENT DEVELOPPEMENT in 2023 is 893 k€.

Is SPORT EQUIPEMENT DEVELOPPEMENT profitable?

Yes, SPORT EQUIPEMENT DEVELOPPEMENT generated a net profit of 26 k€ in 2025.

Where is the headquarters of SPORT EQUIPEMENT DEVELOPPEMENT ?

The headquarters of SPORT EQUIPEMENT DEVELOPPEMENT is located in SAINT-BARTHELEMY-D'ANJOU (49124), in the department Maine-et-Loire.

Where to find the tax return of SPORT EQUIPEMENT DEVELOPPEMENT ?

The tax return of SPORT EQUIPEMENT DEVELOPPEMENT 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 DEVELOPPEMENT operate?

SPORT EQUIPEMENT DEVELOPPEMENT 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.