SIREN : 317427300
SPORT'IN is a French company founded 46 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in AURILLAC (15000), this company of category PME shows in 2025 a revenue of 7.6 M€. 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 7 568 943 € | 7 781 592 € | N/C | 7 587 421 € | 6 159 594 € | 6 198 530 € | 6 143 605 € | 6 163 378 € | 5 711 071 € |
| Net income | 536 358 € | 616 791 € | 718 796 € | 787 599 € | 405 739 € | 295 802 € | 413 967 € | 436 570 € | 342 905 € |
| EBITDA | 704 185 € | 810 079 € | N/C | 1 122 679 € | 442 547 € | 310 644 € | 522 691 € | 454 524 € | 371 855 € |
| Net margin | 7.1% | 7.9% | N/C | 10.4% | 6.6% | 4.8% | 6.7% | 7.1% | 6.0% |
In 2025, SPORT'IN achieves revenue of 7.6 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Slight decline of -3% vs 2024. After deducting consumption (4.6 M€), gross margin stands at 3.0 M€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 704 k€, representing 9.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 536 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.
7 568 943 €
2 977 620 €
704 185 €
603 959 €
536 358 €
9.3%
The debt ratio (= Financial debt / Equity x 100) stands at 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
69.324%
49.147%
8.436%
1.809
47.0%
In 2025, the debt ratio of SPORT'IN (69.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of SPORT'IN (49.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of SPORT'IN (1.81) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 478.75. 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 2.6x. Financial charges are adequately covered by operations.
478.752
2.564
In 2025, the liquidity ratio of SPORT'IN (478.75) 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.
In 2025, the interest coverage of SPORT'IN (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 97 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 110 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2017-2025, WCR increased by +23%, requiring additional financing.
2 321 773 €
7 j
24 j
97 j
110 j
Based on 239 transactions of similar company sales (all years), the value of SPORT'IN is estimated at 2 327 292 € (range 1 036 838€ - 4 076 526€). With an EBITDA of 704 185€, the sector multiple of 3.4x is applied. 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SPORT'IN with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of SPORT'IN in 2025 is 7.6 M€.
Yes, SPORT'IN generated a net profit of 536 k€ in 2025.
The headquarters of SPORT'IN is located in AURILLAC (15000), in the department Cantal.
The tax return of SPORT'IN 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'IN 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.