SPORTS ET LOISIRS INTERSPORT LA HUTTE : revenue, balance sheet and financial ratios

SPORTS ET LOISIRS INTERSPORT LA HUTTE is a French company founded 59 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in VILLENEUVE-SUR-LOT (47300), this company of category PME shows in 2025 a revenue of 6.0 M€. 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 - SPORTS ET LOISIRS INTERSPORT LA HUTTE (SIREN 916780125)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 6 014 058 € 5 950 950 € 5 663 044 € 5 131 544 € 3 461 746 € 4 011 625 € 4 186 773 € 3 849 441 €
Net income 340 221 € 397 174 € 289 503 € 462 159 € 147 649 € 118 962 € 120 847 € 192 589 €
EBITDA 495 650 € 428 650 € 341 516 € 207 784 € 305 740 € 138 599 € 188 399 € 131 958 €
Net margin 5.7% 6.7% 5.1% 9.0% 4.3% 3.0% 2.9% 5.0%

Revenue and income statement

In 2025, SPORTS ET LOISIRS INTERSPORT LA HUTTE achieves revenue of 6.0 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2024: +1%. After deducting consumption (3.6 M€), gross margin stands at 2.4 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 496 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 340 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 014 058 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 419 182 €

EBITDA (2025) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

495 650 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

408 333 €

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

340 221 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.2%

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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 8%. 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 63%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

7.886%

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

63.081%

Cash flow / Revenue (2025) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.314%

Repayment capacity (2025) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.303

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

39.6%

Solvency indicators evolution
SPORTS ET LOISIRS INTERSPORT LA HUTTE

Sector positioning

Debt ratio
7.89 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Excellent

In 2025, the debt ratio of SPORTS ET LOISIRS INTERSP... (7.89) 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.

Financial autonomy
63.08% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Good

In 2025, the financial autonomy of SPORTS ET LOISIRS INTERSP... (63.1%) 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.

Repayment capacity
0.3 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.89 years
Q3: 3.36 years
Good

In 2025, the repayment capacity of SPORTS ET LOISIRS INTERSP... (0.30) 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 270.50. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

270.497

Interest coverage (2025) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.137

Liquidity indicators evolution
SPORTS ET LOISIRS INTERSPORT LA HUTTE

Sector positioning

Liquidity ratio
270.5 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good

In 2025, the liquidity ratio of SPORTS ET LOISIRS INTERSP... (270.50) 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
0.14x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.39x
Q3: 12.4x
Average

In 2025, the interest coverage of SPORTS ET LOISIRS INTERSP... (0.1x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 84 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 78 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2017-2025, WCR increased by +36%, requiring additional financing.

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

1 301 923 €

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

1 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

31 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

84 j

WCR in days of revenue (2025) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

78 j

WCR and payment terms evolution
SPORTS ET LOISIRS INTERSPORT LA HUTTE

Positioning of SPORTS ET LOISIRS INTERSPORT LA HUTTE 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 SPORTS ET LOISIRS INTERSPORT LA HUTTE is estimated at 1 662 235 € (range 749 495€ - 2 908 610€). With an EBITDA of 495 650€, 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.

Estimated enterprise value 2025
239 transactions
749k€ 1662k€ 2908k€
1 662 235 € Range: 749 495€ - 2 908 610€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
495 650 € × 3.4x
Estimation 1 681 869 €
671 828€ - 2 924 208€
Revenue Multiple 30%
6 014 058 € × 0.28x
Estimation 1 700 730 €
968 838€ - 2 947 403€
Net Income Multiple 20%
340 221 € × 4.6x
Estimation 1 555 409 €
614 650€ - 2 811 427€

Valuation evolution

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 SPORTS ET LOISIRS INTERSPORT LA HUTTE 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 SPORTS ET LOISIRS INTERSPORT LA HUTTE

What is the revenue of SPORTS ET LOISIRS INTERSPORT LA HUTTE ?

The revenue of SPORTS ET LOISIRS INTERSPORT LA HUTTE in 2025 is 6.0 M€.

Is SPORTS ET LOISIRS INTERSPORT LA HUTTE profitable?

Yes, SPORTS ET LOISIRS INTERSPORT LA HUTTE generated a net profit of 340 k€ in 2025.

Where is the headquarters of SPORTS ET LOISIRS INTERSPORT LA HUTTE ?

The headquarters of SPORTS ET LOISIRS INTERSPORT LA HUTTE is located in VILLENEUVE-SUR-LOT (47300), in the department Lot-et-Garonne.

Where to find the tax return of SPORTS ET LOISIRS INTERSPORT LA HUTTE ?

The tax return of SPORTS ET LOISIRS INTERSPORT LA HUTTE 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 SPORTS ET LOISIRS INTERSPORT LA HUTTE operate?

SPORTS ET LOISIRS INTERSPORT LA HUTTE 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.