SIREN : 789826716
SPORT & PERF is a French company founded 13 years ago, specialized in the sector Activités des centres de culture physique. Based in TOULOUSE (31100), this company of category PME shows in 2016 a revenue of 103 k€. 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
| Indicator | 2016 |
|---|---|
| Revenue | 102 882 € |
| Net income | 924 € |
| EBITDA | 14 118 € |
| Net margin | 0.9% |
In 2016, SPORT & PERF achieves revenue of 103 k€. After deducting consumption (4 k€), gross margin stands at 99 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 13.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 924 €, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
102 882 €
98 911 €
14 118 €
3 456 €
924 €
13.7%
The debt ratio (= Financial debt / Equity x 100) stands at -287%. 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 -45%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-286.667%
-44.612%
11.198%
4.863
57.1%
In 2016, the debt ratio of SPORT & PERF (-286.67) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2016, the financial autonomy of SPORT & PERF (-44.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2016, the repayment capacity of SPORT & PERF (4.86) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 35.19. 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 17.9x. Operating income very largely covers interest expenses: high safety margin.
35.194
17.942
In 2016, the liquidity ratio of SPORT & PERF (35.19) 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.
In 2016, the interest coverage of SPORT & PERF (17.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. WCR is negative (-11 days): operations structurally generate cash.
-3 083 €
0 j
15 j
0 j
-11 j
Based on 57 transactions of similar company sales
(all years),
the value of SPORT & PERF is estimated at
66 296 €
(range 41 249€ - 93 039€).
With an EBITDA of 14 118€, the sector multiple of 6.1x is applied.
The price/revenue ratio is 0.72x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 57 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SPORT & PERF with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des centres de culture physique
The revenue of SPORT & PERF in 2016 is 103 k€.
Yes, SPORT & PERF generated a net profit of 924€ in 2016.
The headquarters of SPORT & PERF is located in TOULOUSE (31100), in the department Haute-Garonne.
The tax return of SPORT & PERF 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).
SPORT & PERF operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.