ZEPHYR GLISSE : revenue, balance sheet and financial ratios

ZEPHYR GLISSE is a French company founded 21 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in PORNICHET (44380), this company of category PME shows in 2014 a revenue of 537 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 - ZEPHYR GLISSE (SIREN 481132702)
Indicator 2024 2014 2013
Revenue N/C 537 225 € 515 788 €
Net income 0 € 9 834 € 19 600 €
EBITDA N/C -47 067 € 20 676 €
Net margin N/C 1.8% 3.8%

Revenue and income statement

In 2024, ZEPHYR GLISSE records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2013-2014: 20 k€ -> 0 €.

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.416%

Financial autonomy (2024) ?
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

12.838%

Asset age ratio (2024) ?
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

67.9%

Solvency indicators evolution
ZEPHYR GLISSE

Sector positioning

Debt ratio
42.42 2024
2013
2014
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average -23 pts over 3 years

In 2024, the debt ratio of ZEPHYR GLISSE (42.42) 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
12.84% 2024
2013
2014
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average -23 pts over 3 years

In 2024, the financial autonomy of ZEPHYR GLISSE (12.8%) 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
3.81 years 2014
2013
2014
Q1: -0.35 years
Med: 1.04 years
Q3: 3.35 years
Watch

In 2014, the repayment capacity of ZEPHYR GLISSE (3.81) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 162.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

162.276

Liquidity indicators evolution
ZEPHYR GLISSE

Sector positioning

Liquidity ratio
162.28 2024
2013
2014
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Watch -6 pts over 3 years

In 2024, the liquidity ratio of ZEPHYR GLISSE (162.28) 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.

Interest coverage
-17.68x 2014
2013
2014
Q1: 0.0x
Med: 1.83x
Q3: 14.08x
Watch -53 pts over 2 years

In 2014, the interest coverage of ZEPHYR GLISSE (-17.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
ZEPHYR GLISSE

Positioning of ZEPHYR GLISSE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare ZEPHYR GLISSE with other companies in the same sector:

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

Frequently asked questions about ZEPHYR GLISSE

What is the revenue of ZEPHYR GLISSE ?

The revenue of ZEPHYR GLISSE in 2014 is 537 k€.

Is ZEPHYR GLISSE profitable?

Yes, ZEPHYR GLISSE generated a net profit of 10 k€ in 2014.

Where is the headquarters of ZEPHYR GLISSE ?

The headquarters of ZEPHYR GLISSE is located in PORNICHET (44380), in the department Loire-Atlantique.

Where to find the tax return of ZEPHYR GLISSE ?

The tax return of ZEPHYR GLISSE 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 ZEPHYR GLISSE operate?

ZEPHYR GLISSE 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.