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SPORT LIBERTE : revenue, balance sheet and financial ratios

SPORT LIBERTE is a French company founded 26 years ago, specialized in the sector Autres activités liées au sport. Based in BRIGNAIS (69530), this company of category PME shows in 2017 a revenue of 1.3 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 LIBERTE (SIREN 429242159)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 1 282 245 € N/C
Net income 50 554 € 107 108 € 41 416 € 65 552 € 106 320 € 82 672 € 59 734 €
EBITDA N/C N/C N/C N/C N/C 94 743 € N/C
Net margin N/C N/C N/C N/C N/C 6.4% N/C

Revenue and income statement

In 2024, SPORT LIBERTE generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 60 k€ -> 51 k€.

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

50 554 €

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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 5%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

4.628%

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

69.077%

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

87.8%

Solvency indicators evolution
SPORT LIBERTE

Sector positioning

Debt ratio
4.63 2024
2022
2023
2024
Q1: 0.0
Med: 4.63
Q3: 69.04
Good

In 2024, the debt ratio of SPORT LIBERTE (4.63) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
69.08% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.59%
Q3: 51.7%
Excellent

In 2024, the financial autonomy of SPORT LIBERTE (69.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 447.65. 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

447.65

Liquidity indicators evolution
SPORT LIBERTE

Sector positioning

Liquidity ratio
447.65 2024
2022
2023
2024
Q1: 89.44
Med: 180.84
Q3: 411.87
Excellent

In 2024, the liquidity ratio of SPORT LIBERTE (447.65) 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.

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

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

0 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

0 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 LIBERTE

Positioning of SPORT LIBERTE in its sector

Comparison with sector Autres activités liées au sport

Valuation estimate

Based on 161 transactions of similar company sales (all years), the value of SPORT LIBERTE is estimated at 268 521 € (range 117 600€ - 570 387€). 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 2024
161 transactions
117k€ 268k€ 570k€
268 521 € Range: 117 600€ - 570 387€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
50 554 € × 5.3x = 268 522 €
Range: 117 601€ - 570 388€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 161 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 liées au sport)

Compare SPORT LIBERTE with other companies in the same sector:

Frequently asked questions about SPORT LIBERTE

What is the revenue of SPORT LIBERTE ?

The revenue of SPORT LIBERTE in 2017 is 1.3 M€.

Is SPORT LIBERTE profitable?

Yes, SPORT LIBERTE generated a net profit of 51 k€ in 2024.

Where is the headquarters of SPORT LIBERTE ?

The headquarters of SPORT LIBERTE is located in BRIGNAIS (69530), in the department Rhone.

Where to find the tax return of SPORT LIBERTE ?

The tax return of SPORT LIBERTE 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 LIBERTE operate?

SPORT LIBERTE operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.