SPORT LOISIRS : revenue, balance sheet and financial ratios

SPORT LOISIRS is a French company founded 26 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ANDREZIEUX-BOUTHEON (42160), this company of category ETI shows in 2025 a revenue of 5.5 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 LOISIRS (SIREN 430101220)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 512 355 € 5 163 453 € 5 031 124 € 4 571 803 € 3 989 268 € 4 481 556 € 4 571 711 € 3 762 132 € 3 574 679 € 3 772 995 €
Net income -80 080 € -113 945 € -93 582 € 167 799 € 12 780 € 61 059 € 12 964 € 41 473 € 8 049 € 196 669 €
EBITDA -28 927 € -83 664 € -98 157 € 10 872 € -167 197 € -116 176 € -65 122 € 8 952 € -14 124 € 242 743 €
Net margin -1.5% -2.2% -1.9% 3.7% 0.3% 1.4% 0.3% 1.1% 0.2% 5.2%

Revenue and income statement

In 2025, SPORT LOISIRS achieves revenue of 5.5 M€. Revenue is growing positively over 10 years (CAGR: +4.3%). Vs 2024: +7%. After deducting consumption (3.7 M€), gross margin stands at 1.8 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -29 k€, representing -0.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -80 k€ (-1.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 512 355 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 788 906 €

EBITDA (2025) ?
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

-28 927 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-69 063 €

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

-80 080 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.5%

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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 205%. 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 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

205.032%

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

20.261%

Cash flow / Revenue (2025) ?
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

1.348%

Repayment capacity (2025) ?
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

17.927

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

51.1%

Solvency indicators evolution
SPORT LOISIRS

Sector positioning

Debt ratio
205.03 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Average

In 2025, the debt ratio of SPORT LOISIRS (205.03) 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
20.26% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average

In 2025, the financial autonomy of SPORT LOISIRS (20.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
17.93 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Watch

In 2025, the repayment capacity of SPORT LOISIRS (17.93) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 158.55. 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

158.548

Interest coverage (2025) ?
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

-58.492

Liquidity indicators evolution
SPORT LOISIRS

Sector positioning

Liquidity ratio
158.55 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Watch

In 2025, the liquidity ratio of SPORT LOISIRS (158.55) 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
-58.49x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Watch

In 2025, the interest coverage of SPORT LOISIRS (-58.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2025, WCR increased by +64%, requiring additional financing.

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

1 273 354 €

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

10 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

69 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

86 j

WCR in days of revenue (2025) ?
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

83 j

WCR and payment terms evolution
SPORT LOISIRS

Positioning of SPORT LOISIRS in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of SPORT LOISIRS is estimated at 1 558 852 € (range 888 015€ - 2 701 525€). The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2025
239 transactions
888k€ 1558k€ 2701k€
1 558 852 € Range: 888 015€ - 2 701 525€
NAF 5 all-time

Valuation method used

Revenue Multiple
5 512 355 € × 0.28x = 1 558 852 €
Range: 888 016€ - 2 701 526€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 LOISIRS 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 LOISIRS

What is the revenue of SPORT LOISIRS ?

The revenue of SPORT LOISIRS in 2025 is 5.5 M€.

Is SPORT LOISIRS profitable?

SPORT LOISIRS recorded a net loss in 2025.

Where is the headquarters of SPORT LOISIRS ?

The headquarters of SPORT LOISIRS is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of SPORT LOISIRS ?

The tax return of SPORT LOISIRS 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 LOISIRS operate?

SPORT LOISIRS 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.