Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2015-01-30 (11 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: LE LUC (83340), Var
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPORTS LE LUC 83 : revenue, balance sheet and financial ratios
SPORTS LE LUC 83 is a French company
founded 11 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in LE LUC (83340),
this company of category PME
shows in 2025 a net income positive of 19 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SPORTS LE LUC 83 (SIREN 809754906)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
19 016 €
-12 595 €
166 651 €
196 558 €
82 636 €
43 524 €
-21 091 €
14 388 €
-24 420 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, SPORTS LE LUC 83 generates positive net income of 19 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
19 016 €
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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 228%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.
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
227.832%
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
20.923%
Asset age ratio (2025)
?
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
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
4984.432
3108.151
7619.85
1442.448
816.476
264.243
103.023
268.845
227.832
Financial autonomy
1.302
2.128
0.745
3.899
7.662
19.895
32.653
19.026
20.923
Repayment capacity
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
227.832025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Watch+6 pts over 3 years
In 2025, the debt ratio of SPORTS LE LUC 83 (227.83) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
20.92%2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Average-15 pts over 3 years
In 2025, the financial autonomy of SPORTS LE LUC 83 (20.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 255.53. 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
255.533
Liquidity indicators evolution SPORTS LE LUC 83
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
172.105
206.019
164.367
178.765
258.384
285.946
240.732
256.45
255.533
Interest coverage
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
255.532025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good
In 2025, the liquidity ratio of SPORTS LE LUC 83 (255.53) 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.
Positioning of SPORTS LE LUC 83 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 LE LUC 83 is estimated at
86 936 €
(range 34 354€ - 157 139€).
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
34k€86k€157k€
86 936 €Range: 34 354€ - 157 139€
NAF 5 all-time
Valuation method used
Net Income Multiple
19 016 €
×
4.6x
=86 937 €
Range: 34 355€ - 157 139€
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 SPORTS LE LUC 83 with other companies in the same sector:
The revenue of SPORTS LE LUC 83 is not publicly disclosed (confidential accounts filed with INPI).
Is SPORTS LE LUC 83 profitable?
Yes, SPORTS LE LUC 83 generated a net profit of 19 k€ in 2025.
Where is the headquarters of SPORTS LE LUC 83 ?
The headquarters of SPORTS LE LUC 83 is located in LE LUC (83340), in the department Var.
Where to find the tax return of SPORTS LE LUC 83 ?
The tax return of SPORTS LE LUC 83 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 LE LUC 83 operate?
SPORTS LE LUC 83 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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