SPORT N COT : revenue, balance sheet and financial ratios

SPORT N COT is a French company founded 19 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2016 a revenue of 495 k€. 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 N COT (SIREN 499423226)
Indicator 2017 2016 2015
Revenue N/C 494 917 € 492 763 €
Net income 0 € 15 994 € 32 403 €
EBITDA N/C 40 849 € 27 932 €
Net margin N/C 3.2% 6.6%

Revenue and income statement

In 2017, SPORT N COT records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2015-2016: 32 k€ -> 0 €.

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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 29%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.048%

Financial autonomy (2017) ?
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

14.234%

Asset age ratio (2017) ?
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

64.9%

Solvency indicators evolution
SPORT N COT

Sector positioning

Debt ratio
29.05 2017
2015
2016
2017
Q1: 4.11
Med: 39.55
Q3: 143.35
Good +10 pts over 3 years

In 2017, the debt ratio of SPORT N COT (29.05) 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
14.23% 2017
2015
2016
2017
Q1: 11.53%
Med: 33.0%
Q3: 55.21%
Average

In 2017, the financial autonomy of SPORT N COT (14.2%) 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
0.18 years 2016
2015
2016
Q1: 0.0 years
Med: 0.48 years
Q3: 3.03 years
Good -12 pts over 2 years

In 2016, the repayment capacity of SPORT N COT (0.18) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 175.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

175.648

Liquidity indicators evolution
SPORT N COT

Sector positioning

Liquidity ratio
175.65 2017
2015
2016
2017
Q1: 123.24
Med: 182.45
Q3: 307.97
Average -7 pts over 3 years

In 2017, the liquidity ratio of SPORT N COT (175.65) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.81x 2016
2015
2016
Q1: 0.0x
Med: 1.24x
Q3: 8.17x
Average -11 pts over 2 years

In 2016, the interest coverage of SPORT N COT (0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (2017) ?
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 (2017) ?
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 (2017) ?
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 (2017) ?
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 N COT

Positioning of SPORT N COT in its sector

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

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare SPORT N COT 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 N COT

What is the revenue of SPORT N COT ?

The revenue of SPORT N COT in 2016 is 495 k€.

Is SPORT N COT profitable?

Yes, SPORT N COT generated a net profit of 16 k€ in 2016.

Where is the headquarters of SPORT N COT ?

The headquarters of SPORT N COT is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of SPORT N COT ?

The tax return of SPORT N COT 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 N COT operate?

SPORT N COT 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.