Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1994-10-25 (31 years)Status: ActiveBusiness sector: Location et location-bail d'articles de loisirs et de sport Location: COURCHEVEL (73120), Savoie
SUMMIT SKI : revenue, balance sheet and financial ratios
SUMMIT SKI is a French company
founded 31 years ago,
specialized in the sector Location et location-bail d'articles de loisirs et de sport .
Based in COURCHEVEL (73120),
this company of category PME
shows in 2020 a revenue of 650 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SUMMIT SKI generates positive net income of 297 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 59 k€ -> 297 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
297 000 €
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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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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 6%. 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 90%. 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
5.93%
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
90.373%
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
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
1.517
0.82
0.395
1.983
4.31
26.14
18.411
14.723
9.778
5.93
Financial autonomy
94.645
90.325
94.19
90.262
87.856
71.938
79.844
80.639
88.23
90.373
Repayment capacity
0.091
0.06
0.022
0.122
0.299
None
None
None
None
None
Cash flow / Revenue
18.597%
16.014%
22.473%
18.981%
18.824%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
5.932025
2023
2024
2025
Q1: 0.0
Med: 8.68
Q3: 43.26
Good
In 2025, the debt ratio of SUMMIT SKI (5.93) 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
90.37%2025
2023
2024
2025
Q1: 0.78%
Med: 38.29%
Q3: 71.43%
Excellent
In 2025, the financial autonomy of SUMMIT SKI (90.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1599.08. 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
1599.081
Liquidity indicators evolution SUMMIT SKI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
1584.15
746.677
1170.963
806.026
697.765
727.157
1342.678
852.413
2196.445
1599.081
Interest coverage
0.618
0.55
0.236
0.343
0.75
None
None
None
None
None
Sector positioning
Liquidity ratio
1599.082025
2023
2024
2025
Q1: 91.62
Med: 237.24
Q3: 625.01
Excellent
In 2025, the liquidity ratio of SUMMIT SKI (1599.08) 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.
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)
?
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 SUMMIT SKI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
193 660 €
177 975 €
138 028 €
106 467 €
154 460 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
123
132
118
102
102
0
0
0
0
0
Customer payment term (days)
6
3
2
0
1
0
0
0
0
0
Supplier payment term (days)
7
27
9
6
29
0
0
0
0
0
Positioning of SUMMIT SKI in its sector
Comparison with sector Location et location-bail d'articles de loisirs et de sport
Valuation estimate
Based on 87 transactions of similar company sales
(all years),
the value of SUMMIT SKI is estimated at
727 896 €
(range 396 610€ - 2 057 921€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2025
87 tx
396k€727k€2057k€
727 896 €Range: 396 610€ - 2 057 921€
NAF 5 all-time
Valuation method used
Net Income Multiple
297 000 €
×
2.5x
=727 897 €
Range: 396 610€ - 2 057 922€
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 87 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 (Location et location-bail d'articles de loisirs et de sport )
Compare SUMMIT SKI with other companies in the same sector:
Yes, SUMMIT SKI generated a net profit of 297 k€ in 2025.
Where is the headquarters of SUMMIT SKI ?
The headquarters of SUMMIT SKI is located in COURCHEVEL (73120), in the department Savoie.
Where to find the tax return of SUMMIT SKI ?
The tax return of SUMMIT SKI 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 SUMMIT SKI operate?
SUMMIT SKI operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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