Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2010-05-07 (16 years)Status: ActiveBusiness sector: Autres activités récréatives et de loisirsLocation: MIGNE-AUXANCES (86440), Vienne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPORT INDOOR : revenue, balance sheet and financial ratios
SPORT INDOOR is a French company
founded 16 years ago,
specialized in the sector Autres activités récréatives et de loisirs.
Based in MIGNE-AUXANCES (86440),
this company of category PME
shows in 2024 a net income positive of 312 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SPORT INDOOR (SIREN 522327121)
Indicator
2024
Revenue
N/C
Net income
312 153 €
EBITDA
N/C
Net margin
N/C
Revenue and income statement
In 2024, SPORT INDOOR generates positive net income of 312 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
312 153 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 236%. 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 29%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
235.871%
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
28.931%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Debt ratio
235.871
Financial autonomy
28.931
Repayment capacity
None
Cash flow / Revenue
None%
Sector positioning
Debt ratio
235.872024
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Watch
In 2024, the debt ratio of SPORT INDOOR (235.87) 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
28.93%2024
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Good
In 2024, the financial autonomy of SPORT INDOOR (28.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 405.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
405.152
Liquidity indicators evolution SPORT INDOOR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2024
Liquidity ratio
405.152
Interest coverage
None
Sector positioning
Liquidity ratio
405.152024
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Excellent
In 2024, the liquidity ratio of SPORT INDOOR (405.15) 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.
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: 100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The gap of 77 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.
Operating WCR (2024)
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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 (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
100 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
23 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
0 j
WCR and payment terms evolution SPORT INDOOR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
Operating WCR
0 €
Inventory turnover (days)
0
Customer payment term (days)
100
Supplier payment term (days)
23
Positioning of SPORT INDOOR in its sector
Comparison with sector Autres activités récréatives et de loisirs
Valuation estimate
Based on 114 transactions of similar company sales
(all years),
the value of SPORT INDOOR is estimated at
2 413 942 €
(range 1 407 506€ - 4 648 208€).
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 value2024
114 transactions
1407k€2413k€4648k€
2 413 942 €Range: 1 407 506€ - 4 648 208€
NAF 5 all-time
Valuation method used
Net Income Multiple
312 153 €
×
7.7x
=2 413 943 €
Range: 1 407 507€ - 4 648 208€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)
Compare SPORT INDOOR with other companies in the same sector:
The revenue of SPORT INDOOR is not publicly disclosed (confidential accounts filed with INPI).
Is SPORT INDOOR profitable?
Yes, SPORT INDOOR generated a net profit of 312 k€ in 2024.
Where is the headquarters of SPORT INDOOR ?
The headquarters of SPORT INDOOR is located in MIGNE-AUXANCES (86440), in the department Vienne.
Where to find the tax return of SPORT INDOOR ?
The tax return of SPORT INDOOR 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 INDOOR operate?
SPORT INDOOR operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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