NACE 93.12 Activities of sports clubs

Population and report selection

Each company contributes at most one value per year and indicator. Current CSP NACE 2.1 classification is applied to all historical years. FTM selects a non-annulled, non-removed annual DUF report by latest period end, then registration date and record ID. Monetary comparisons use EUR reports with the filed rounding unit applied.

Median and quartiles

P25, median (P50) and P75 use continuous percentiles with linear interpolation between ordered observations. The shaded range spans P25–P75, the middle half of company values. Companies have equal weight; figures are not revenue-weighted.

Outliers

No trimming, winsorisation or outlier exclusion is applied. Extreme reported values remain in the distribution. The interquartile band reduces their visual influence but does not remove them.

Minimum sample

At least 5 valid company values are required separately for each year, indicator and group. The displayed company count is that indicator’s sample, not every company in the industry. Smaller samples are not published.

Periods and annualisation

The last seven completed calendar years are published. Ratios use closing balance-sheet values, not average balances. Results are not annualised or inflation-adjusted; short or long reporting periods can affect comparisons. Receivable days use a fixed 365-day convention.

Missing or invalid inputs

Missing inputs and zero or negative denominators produce no ratio, not zero. Quick ratio requires reported inventories. Growth requires the preceding calendar year. Liabilities use total equity and liabilities minus equity, otherwise current plus non-current liabilities and reported provisions.

Above, below or close

“Close” means within 10% of the P75–P25 range around the median (an exact match if the range is zero). Above and below describe position, not good or bad performance. No company percentile rank or credit score is inferred.

Derived annual taxes

For completed years with all four quarters, tax amounts are summed and average employees are the four-quarter average rounded down. Published quarterly values in thousands of EUR are converted to EUR. These derived years take precedence in comparisons. Missing quarters are not extrapolated.

How these indicators are calculated

Net turnover

Reported net turnover

Net profit or loss

Reported net income

Total assets

Reported total assets

Employees

Reported average employees

Revenue growth

(Net turnover − previous year net turnover) ÷ previous year net turnover

Gross profit margin

Gross profit ÷ net turnover

Net profit margin

Net profit ÷ net turnover

Return on assets (ROA)

Net profit ÷ total assets at year end

Return on equity (ROE)

Net profit ÷ equity at year end

Current ratio

Current assets ÷ current liabilities

Quick ratio

(Current assets − inventories) ÷ current liabilities

Cash ratio

Cash ÷ current liabilities

Equity ratio

Equity ÷ total assets

Debt-to-assets

Liabilities ÷ total assets (liabilities = total equity and liabilities − equity)

Debt-to-equity

Liabilities ÷ equity

Asset turnover

Net turnover ÷ total assets

Receivables collection period

Accounts receivable ÷ net turnover × 365

Revenue per employee

Net turnover ÷ average employees

Operating cash-flow margin

Net operating cash flow ÷ net turnover

Taxes paid

VID published annual total

Taxes paid per employee

Taxes paid ÷ VID average employees