UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY : revenue, balance sheet and financial ratios

UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY is a French company founded 16 years ago, specialized in the sector Autres activités liées au sport. Based in BOURG-EN-BRESSE (01000), this company of category ETI shows in 2022 a revenue of 4.6 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 - UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY (SIREN 517727665)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue N/C N/C N/C 4 588 668 € 1 405 078 € 1 718 782 € 4 115 483 € 2 013 416 € 1 561 349 €
Net income -338 167 € -2 270 839 € -206 686 € -369 303 € 274 956 € -226 493 € 386 870 € -500 204 € 204 365 €
EBITDA N/C N/C N/C -721 753 € 17 491 € -305 963 € 51 315 € -388 652 € -865 850 €
Net margin N/C N/C N/C -8.0% 19.6% -13.2% 9.4% -24.8% 13.1%

Revenue and income statement

In 2025, UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY records a net loss of 338 k€. This deficit will reduce equity on the balance sheet.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-338 167 €

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. 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

74.247%

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

24.502%

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

5.7%

Solvency indicators evolution
UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY

Sector positioning

Debt ratio
74.25 2025
2023
2024
2025
Q1: 0.02
Med: 15.47
Q3: 74.81
Average +21 pts over 3 years

In 2025, the debt ratio of UNION SPORTIVE BRESSANE P... (74.25) 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
24.5% 2025
2023
2024
2025
Q1: 2.49%
Med: 31.03%
Q3: 57.74%
Average -31 pts over 3 years

In 2025, the financial autonomy of UNION SPORTIVE BRESSANE P... (24.5%) 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 161.21. 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

161.21

Liquidity indicators evolution
UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY

Sector positioning

Liquidity ratio
161.21 2025
2023
2024
2025
Q1: 85.19
Med: 173.58
Q3: 333.78
Average -26 pts over 3 years

In 2025, the liquidity ratio of UNION SPORTIVE BRESSANE P... (161.21) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

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
UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY

Positioning of UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY in its sector

Comparison with sector Autres activités liées au sport

Similar companies (Autres activités liées au sport)

Compare UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités liées au sport

Frequently asked questions about UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY

What is the revenue of UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY ?

The revenue of UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY in 2022 is 4.6 M€.

Is UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY profitable?

UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY recorded a net loss in 2025.

Where is the headquarters of UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY ?

The headquarters of UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY ?

The tax return of UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY 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 UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY operate?

UNION SPORTIVE BRESSANE PAYS DE L'AIN RUGBY operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.