SIREN : 809580590
TIGNES SPIRIT is a French company founded 11 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in TIGNES (73320), this company of category PME shows in 2017 a revenue of 193 k€. 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 193 443 € | 561 046 € |
| Net income | -529 € | 26 570 € |
| EBITDA | 143 362 € | 66 061 € |
| Net margin | -0.3% | 4.7% |
In 2017, TIGNES SPIRIT achieves revenue of 193 k€. Significant drop of -66% vs 2016. After deducting consumption (326 €), gross margin stands at 193 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 143 k€, representing 74.1% of revenue. Positive scissor effect: EBITDA margin improves by +62.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -529 € (-0.3% of revenue), which will impact equity.
193 443 €
193 117 €
143 362 €
11 731 €
-529 €
74.1%
The debt ratio (= Financial debt / Equity x 100) stands at 14436%. 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 91%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 67.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
14436.331%
91.447%
67.93%
2.491
80.1%
In 2017, the debt ratio of TIGNES SPIRIT (14436.33) 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.
In 2017, the financial autonomy of TIGNES SPIRIT (91.5%) 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.
In 2017, the repayment capacity of TIGNES SPIRIT (2.49) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1.86. The company can meet its short-term commitments with a reasonable safety margin. The interest coverage ratio (= EBIT / Interest expenses) is 7.6x. Operating income very largely covers interest expenses: high safety margin.
1.856
7.576
In 2017, the liquidity ratio of TIGNES SPIRIT (1.86) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2017, the interest coverage of TIGNES SPIRIT (7.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 344 days. Excellent situation: suppliers finance 344 days of the operating cycle (retail model). WCR is negative (-834 days): operations structurally generate cash.
-448 060 €
0 j
344 j
0 j
-834 j
Based on 239 transactions of similar company sales (all years), the value of TIGNES SPIRIT is estimated at 324 554 € (range 133 135€ - 564 175€). With an EBITDA of 143 362€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare TIGNES SPIRIT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé
The revenue of TIGNES SPIRIT in 2017 is 193 k€.
TIGNES SPIRIT recorded a net loss in 2017.
The headquarters of TIGNES SPIRIT is located in TIGNES (73320), in the department Savoie.
The tax return of TIGNES SPIRIT 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).
TIGNES SPIRIT 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.