SQY EQUITATION : revenue, balance sheet and financial ratios

SQY EQUITATION is a French company founded 8 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in VAUCRESSON (92420), this company of category PME shows in 2022 a revenue of 923 k€. 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

Financial history - SQY EQUITATION (SIREN 831212477)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 922 771 € 897 665 € 644 574 € 714 711 € 590 791 € 158 159 €
Net income 102 808 € 99 607 € 2 806 € 80 634 € 61 387 € -37 849 €
EBITDA 215 568 € 229 839 € 145 337 € 214 138 € 123 585 € -18 616 €
Net margin 11.1% 11.1% 0.4% 11.3% 10.4% -23.9%

Revenue and income statement

In 2022, SQY EQUITATION achieves revenue of 923 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +42.3%. Vs 2021: +3%. After deducting consumption (152 k€), gross margin stands at 771 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 216 k€, representing 23.4% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -6%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 11.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

922 771 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

770 950 €

EBITDA (2022) ?
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

215 568 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

138 007 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

102 808 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.9%

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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 20%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.747%

Financial autonomy (2022) ?
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

20.87%

Cash flow / Revenue (2022) ?
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

15.338%

Repayment capacity (2022) ?
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

0.207

Asset age ratio (2022) ?
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

63.1%

Solvency indicators evolution
SQY EQUITATION

Sector positioning

Debt ratio
19.75 2022
2020
2021
2022
Q1: 0.0
Med: 20.91
Q3: 115.9
Good -26 pts over 3 years

In 2022, the debt ratio of SQY EQUITATION (19.75) 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
20.87% 2022
2020
2021
2022
Q1: 1.85%
Med: 28.95%
Q3: 60.67%
Average +12 pts over 3 years

In 2022, the financial autonomy of SQY EQUITATION (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.

Repayment capacity
0.21 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.48 years
Average -22 pts over 3 years

In 2022, the repayment capacity of SQY EQUITATION (0.21) 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 197.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

197.399

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
SQY EQUITATION

Sector positioning

Liquidity ratio
197.4 2022
2020
2021
2022
Q1: 86.14
Med: 186.08
Q3: 374.88
Good

In 2022, the liquidity ratio of SQY EQUITATION (197.40) 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
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.51x
Average

In 2022, the interest coverage of SQY EQUITATION (0.0x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 136 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Overall, WCR represents 24 days of revenue, i.e. 61 k€ to permanently finance. Over 2017-2022, WCR increased by +212%, requiring additional financing.

Operating WCR (2022) ?
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

61 087 €

Customer credit (2022) ?
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

32 j

Supplier credit (2022) ?
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

136 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

24 j

WCR and payment terms evolution
SQY EQUITATION

Positioning of SQY EQUITATION in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 462 271€ to 1 671 816€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
462k€ 900k€ 1671k€
900 082 € Range: 462 271€ - 1 671 816€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare SQY EQUITATION with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about SQY EQUITATION

What is the revenue of SQY EQUITATION ?

The revenue of SQY EQUITATION in 2022 is 923 k€.

Is SQY EQUITATION profitable?

Yes, SQY EQUITATION generated a net profit of 103 k€ in 2022.

Where is the headquarters of SQY EQUITATION ?

The headquarters of SQY EQUITATION is located in VAUCRESSON (92420), in the department Hauts-de-Seine.

Where to find the tax return of SQY EQUITATION ?

The tax return of SQY EQUITATION 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 SQY EQUITATION operate?

SQY EQUITATION operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.