TOUL SPORTS : revenue, balance sheet and financial ratios

TOUL SPORTS is a French company founded 19 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in DOMMARTIN-LES-TOUL (54200), this company of category ETI shows in 2021 a revenue of 2.7 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 - TOUL SPORTS (SIREN 494554017)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 2 710 864 € 2 779 703 € 1 777 294 € 1 481 616 € 1 552 045 €
Net income 165 901 € 134 808 € 265 287 € 135 797 € -41 320 € 113 096 € 119 812 € 77 176 €
EBITDA N/C N/C N/C 207 995 € 15 186 € 104 981 € 161 789 € 138 259 €
Net margin N/C N/C N/C 5.0% -1.5% 6.4% 8.1% 5.0%

Revenue and income statement

In 2025, TOUL SPORTS generates positive net income of 166 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 77 k€ -> 166 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

165 901 €

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Chart evolution

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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 27%. 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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

26.783%

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

60.678%

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

31.4%

Solvency indicators evolution
TOUL SPORTS

Sector positioning

Debt ratio
26.78 2025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Average -5 pts over 3 years

In 2025, the debt ratio of TOUL SPORTS (26.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.68% 2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Good

In 2025, the financial autonomy of TOUL SPORTS (60.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 368.46. 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

368.463

Liquidity indicators evolution
TOUL SPORTS

Sector positioning

Liquidity ratio
368.46 2025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Good

In 2025, the liquidity ratio of TOUL SPORTS (368.46) 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.

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) ?
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) ?
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
TOUL SPORTS

Positioning of TOUL SPORTS in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of TOUL SPORTS is estimated at 351 982 € (range 213 287€ - 1 583 159€). 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 value 2025
51 tx
213k€ 351k€ 1583k€
351 982 € Range: 213 287€ - 1 583 159€
NAF 5 année 2025

Valuation method used

Net Income Multiple
165 901 € × 2.1x = 351 982 €
Range: 213 287€ - 1 583 160€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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'habillement en magasin spécialisé)

Compare TOUL SPORTS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about TOUL SPORTS

What is the revenue of TOUL SPORTS ?

The revenue of TOUL SPORTS in 2021 is 2.7 M€.

Is TOUL SPORTS profitable?

Yes, TOUL SPORTS generated a net profit of 166 k€ in 2025.

Where is the headquarters of TOUL SPORTS ?

The headquarters of TOUL SPORTS is located in DOMMARTIN-LES-TOUL (54200), in the department Meurthe-et-Moselle.

Where to find the tax return of TOUL SPORTS ?

The tax return of TOUL SPORTS 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 TOUL SPORTS operate?

TOUL SPORTS operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.