SPORT KEEPER : revenue, balance sheet and financial ratios

SPORT KEEPER is a French company founded 32 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in SCIONZIER (74950), this company of category PME shows in 2024 a revenue of 2.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SPORT KEEPER (SIREN 393043401)
Indicator 2024 2023 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 746 185 € 1 243 999 € 2 730 816 € 2 503 423 € 2 327 424 € 2 177 493 € 2 133 513 € 1 776 274 € 898 573 € 1 065 708 €
Net income 104 090 € 23 900 € 79 256 € 140 764 € 117 351 € 30 292 € 13 770 € -16 426 € -76 392 € 832 €
EBITDA 143 280 € 41 572 € 146 042 € 246 884 € 202 674 € 71 587 € 34 587 € 67 039 € -56 742 € -15 687 €
Net margin 3.8% 1.9% 2.9% 5.6% 5.0% 1.4% 0.6% -0.9% -8.5% 0.1%

Revenue and income statement

In 2024, SPORT KEEPER achieves revenue of 2.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Vs 2023, growth of +121% (1.2 M€ -> 2.7 M€). After deducting consumption (1.7 M€), gross margin stands at 1.0 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 143 k€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

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

2 746 185 €

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

1 004 325 €

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

143 280 €

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

104 099 €

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

104 090 €

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

5.2%

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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 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

61.372%

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

44.031%

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

5.345%

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

2.395

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

29.0%

Solvency indicators evolution
SPORT KEEPER

Sector positioning

Debt ratio
61.37 2024
2023
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average -8 pts over 3 years

In 2024, the debt ratio of SPORT KEEPER (61.37) 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
44.03% 2024
2023
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Good +11 pts over 3 years

In 2024, the financial autonomy of SPORT KEEPER (44.0%) 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
2.4 years 2024
2023
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Average +6 pts over 3 years

In 2024, the repayment capacity of SPORT KEEPER (2.40) 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 292.97. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

292.969

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

1.632

Liquidity indicators evolution
SPORT KEEPER

Sector positioning

Liquidity ratio
292.97 2024
2023
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good +14 pts over 3 years

In 2024, the liquidity ratio of SPORT KEEPER (292.97) 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
1.63x 2024
2023
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Good

In 2024, the interest coverage of SPORT KEEPER (1.6x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 121 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 99 days of revenue, i.e. 757 k€ to permanently finance. Over 2016-2024, WCR increased by +188%, requiring additional financing.

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

756 684 €

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

1 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

46 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

121 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

99 j

WCR and payment terms evolution
SPORT KEEPER

Positioning of SPORT KEEPER in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 367 287€ to 1 604 759€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
367k€ 906k€ 1604k€
906 444 € Range: 367 287€ - 1 604 759€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 KEEPER 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 KEEPER

What is the revenue of SPORT KEEPER ?

The revenue of SPORT KEEPER in 2024 is 2.7 M€.

Is SPORT KEEPER profitable?

Yes, SPORT KEEPER generated a net profit of 104 k€ in 2024.

Where is the headquarters of SPORT KEEPER ?

The headquarters of SPORT KEEPER is located in SCIONZIER (74950), in the department Haute-Savoie.

Where to find the tax return of SPORT KEEPER ?

The tax return of SPORT KEEPER 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 KEEPER operate?

SPORT KEEPER 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.