SPORT SHOP : revenue, balance sheet and financial ratios

SPORT SHOP is a French company founded 57 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in VAL D'ISERE (73150), this company of category PME shows in 2021 a revenue of 946 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

Financial history - SPORT SHOP (SIREN 076920685)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 946 483 € 3 031 721 € 3 634 547 € 3 818 486 € 3 638 955 € 3 552 042 €
Net income 731 336 € 754 282 € 713 440 € 1 173 274 € -215 868 € 384 377 € 120 715 € 159 296 € 154 147 € 180 068 €
EBITDA N/C N/C N/C N/C 27 271 € -28 798 € 516 818 € 472 924 € 394 462 € 347 513 €
Net margin N/C N/C N/C N/C -22.8% 12.7% 3.3% 4.2% 4.2% 5.1%

Revenue and income statement

In 2025, SPORT SHOP generates positive net income of 731 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 180 k€ -> 731 k€.

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

731 336 €

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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 22%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

22.159%

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

77.421%

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

56.7%

Solvency indicators evolution
SPORT SHOP

Sector positioning

Debt ratio
22.16 2025
2023
2024
2025
Q1: 0.0
Med: 8.68
Q3: 43.26
Average

In 2025, the debt ratio of SPORT SHOP (22.16) 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
77.42% 2025
2023
2024
2025
Q1: 0.78%
Med: 38.29%
Q3: 71.43%
Excellent

In 2025, the financial autonomy of SPORT SHOP (77.4%) 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 1150.72. 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

1150.721

Liquidity indicators evolution
SPORT SHOP

Sector positioning

Liquidity ratio
1150.72 2025
2023
2024
2025
Q1: 91.62
Med: 237.24
Q3: 625.01
Excellent

In 2025, the liquidity ratio of SPORT SHOP (1150.72) 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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SPORT SHOP

Positioning of SPORT SHOP in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SPORT SHOP is estimated at 1 792 380 € (range 976 616€ - 5 067 448€). 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.

Estimated enterprise value 2025
87 tx
976k€ 1792k€ 5067k€
1 792 380 € Range: 976 616€ - 5 067 448€
NAF 5 all-time

Valuation method used

Net Income Multiple
731 336 € × 2.5x = 1 792 380 €
Range: 976 617€ - 5 067 449€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare SPORT SHOP with other companies in the same sector:

Frequently asked questions about SPORT SHOP

What is the revenue of SPORT SHOP ?

The revenue of SPORT SHOP in 2021 is 946 k€.

Is SPORT SHOP profitable?

Yes, SPORT SHOP generated a net profit of 731 k€ in 2025.

Where is the headquarters of SPORT SHOP ?

The headquarters of SPORT SHOP is located in VAL D'ISERE (73150), in the department Savoie.

Where to find the tax return of SPORT SHOP ?

The tax return of SPORT SHOP 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 SHOP operate?

SPORT SHOP operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.