LOISIRS ET NAUTISME : revenue, balance sheet and financial ratios

LOISIRS ET NAUTISME is a French company founded 16 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in PERROS-GUIREC (22700), this company of category PME shows in 2017 a revenue of 230 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

Historique financier - LOISIRS ET NAUTISME (SIREN 519885701)
Kennzahl 2017 2016
Umsatz 230 363 € 368 921 €
Nettoergebnis 9 966 € -4 768 €
EBITDA 61 431 € 104 183 €
Nettomarge 4.3% -1.3%

Umsatz und Gewinn- und Verlustrechnung

In 2017, LOISIRS ET NAUTISME achieves revenue of 230 k€. Significant drop of -38% vs 2016. After deducting consumption (0 €), gross margin stands at 230 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 61 k€, representing 26.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2017) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

230 363 €

Bruttomarge (2017) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

230 363 €

EBITDA (2017) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

61 431 €

EBIT (2017) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

14 260 €

Nettoergebnis (2017) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

9 966 €

EBITDA-Marge (2017) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

26.7%

Chargement du compte de résultat...

Évolution graphique

Anzeigen :

Aktiva

Chargement des données...

Passiva

Chargement des données...

Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 370%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2017) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

370.496%

Finanzielle Autonomie (2017) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

15.794%

Cashflow / Umsatz (2017) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

14.959%

Rückzahlungsfähigkeit (2017) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

6.812

Anlagenaltersquote (2017) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

73.0%

Entwicklung der Solvenzkennzahlen
LOISIRS ET NAUTISME

Positionnement sectoriel

Debt ratio
370.5 2017
2016
2017
Q1: 0.0
Méd: 24.18
Q3: 142.15
Watch

In 2017, the debt ratio of LOISIRS ET NAUTISME (370.50) 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.

Financial autonomy
15.79% 2017
2016
2017
Q1: 6.53%
Méd: 35.75%
Q3: 70.31%
Average

In 2017, the financial autonomy of LOISIRS ET NAUTISME (15.8%) 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
6.81 years 2017
2016
2017
Q1: 0.0 years
Méd: 0.16 years
Q3: 2.18 years
Average

In 2017, the repayment capacity of LOISIRS ET NAUTISME (6.81) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 133.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 4.9x. Financial charges are adequately covered by operations.

Liquiditätsquote (2017) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

133.229

Zinsdeckung (2017) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

4.853

Entwicklung der Liquiditätskennzahlen
LOISIRS ET NAUTISME

Positionnement sectoriel

Liquidity ratio
133.23 2017
2016
2017
Q1: 58.83
Méd: 158.44
Q3: 357.16
Average -26 pts über 2 Jahre

In 2017, the liquidity ratio of LOISIRS ET NAUTISME (133.23) 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.

Interest coverage
4.85x 2017
2016
2017
Q1: 0.0x
Méd: 0.01x
Q3: 3.81x
Excellent

In 2017, the interest coverage of LOISIRS ET NAUTISME (4.8x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 25 days of gap between collections and payments. Overall, WCR represents 56 days of revenue, i.e. 36 k€ to permanently finance.

Operatives Working Capital (2017) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

35 552 €

Kundenforderungen (2017) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

61 j

Lieferantenverbindlichkeiten (2017) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

36 j

Lagerumschlag (2017) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2017) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

56 j

Entwicklung des Working Capital und der Zahlungsfristen
LOISIRS ET NAUTISME

Positionnement de LOISIRS ET NAUTISME dans son secteur

Vergleich mit der Branche Location et location-bail d'articles de loisirs et de sport

Bewertungsschätzung

Based on 87 transactions of similar company sales (all years), the value of LOISIRS ET NAUTISME is estimated at 114 857 € (range 32 492€ - 270 565€). With an EBITDA of 61 431€, the sector multiple of 2.3x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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 2017
87 tx
32k€ 114k€ 270k€
114 857 € Range: 32 492€ - 270 565€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 431 € × 2.3x
Estimation 140 891 €
18 873€ - 322 601€
Revenue Multiple 30%
230 363 € × 0.57x
Estimation 131 755 €
67 980€ - 318 180€
Net Income Multiple 20%
9 966 € × 2.5x
Estimation 24 425 €
13 308€ - 69 055€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare LOISIRS ET NAUTISME with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about LOISIRS ET NAUTISME

What is the revenue of LOISIRS ET NAUTISME ?

The revenue of LOISIRS ET NAUTISME in 2017 is 230 k€.

Is LOISIRS ET NAUTISME profitable?

Yes, LOISIRS ET NAUTISME generated a net profit of 10 k€ in 2017.

Where is the headquarters of LOISIRS ET NAUTISME ?

The headquarters of LOISIRS ET NAUTISME is located in PERROS-GUIREC (22700), in the department Cotes-d'Armor.

Where to find the tax return of LOISIRS ET NAUTISME ?

The tax return of LOISIRS ET NAUTISME 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 LOISIRS ET NAUTISME operate?

LOISIRS ET NAUTISME operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.