Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2005-04-15 (21 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: FONTANES (46230), Lot
SPORTLINE : revenue, balance sheet and financial ratios
SPORTLINE is a French company
founded 21 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in FONTANES (46230),
this company of category PME
shows in 2023 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SPORTLINE generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 49 k€ -> 9 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
8 975 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
10.12%
Financial autonomy (2025)
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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
66.858%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2021
2022
2023
2024
2025
Debt ratio
22.869
16.366
31.723
16.794
5.112
12.73
15.467
10.12
Financial autonomy
47.682
53.007
44.997
51.35
64.06
62.194
62.284
66.858
Repayment capacity
0.806
1.714
1.685
None
0.367
1.127
None
None
Cash flow / Revenue
5.229%
1.964%
3.965%
None%
5.337%
3.786%
None%
None%
Sector positioning
Debt ratio
10.122025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good
In 2025, the debt ratio of SPORTLINE (10.12) 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
66.86%2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent
In 2025, the financial autonomy of SPORTLINE (66.9%) 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.
Repayment capacity
1.13 years2023
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Average
In 2023, the repayment capacity of SPORTLINE (1.13) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 332.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
332.735
Liquidity indicators evolution SPORTLINE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2019
2021
2022
2023
2024
2025
Liquidity ratio
215.741
234.938
214.556
243.72
294.353
306.227
325.617
332.735
Interest coverage
8.259
19.57
7.344
None
0.526
0.705
None
None
Sector positioning
Liquidity ratio
332.742025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good+6 pts over 3 years
In 2025, the liquidity ratio of SPORTLINE (332.74) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
0.7x2023
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average
In 2023, the interest coverage of SPORTLINE (0.7x) 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 (2025)
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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)
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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)
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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 SPORTLINE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2021
2022
2023
2024
2025
Operating WCR
325 886 €
309 367 €
421 209 €
0 €
370 029 €
460 640 €
0 €
0 €
Inventory turnover (days)
82
83
90
0
97
107
0
0
Customer payment term (days)
13
9
18
103
14
10
0
0
Supplier payment term (days)
48
44
50
395
64
47
0
0
Positioning of SPORTLINE 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 SPORTLINE is estimated at
41 031 €
(range 16 214€ - 74 165€).
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 value2025
239 transactions
16k€41k€74k€
41 031 €Range: 16 214€ - 74 165€
NAF 5 all-time
Valuation method used
Net Income Multiple
8 975 €
×
4.6x
=41 032 €
Range: 16 214€ - 74 165€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 SPORTLINE with other companies in the same sector:
Yes, SPORTLINE generated a net profit of 9 k€ in 2025.
Where is the headquarters of SPORTLINE ?
The headquarters of SPORTLINE is located in FONTANES (46230), in the department Lot.
Where to find the tax return of SPORTLINE ?
The tax return of SPORTLINE 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 SPORTLINE operate?
SPORTLINE 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.
Item evolution
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