ACQUA AZZURRA DEL SUD : revenue, balance sheet and financial ratios

ACQUA AZZURRA DEL SUD is a French company founded 10 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in EVEUX (69210), this company of category PME shows in 2018 a revenue of 94 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ACQUA AZZURRA DEL SUD (SIREN 819394180)
Indicator 2018 2017
Revenue 93 789 € 139 376 €
Net income 4 101 € 4 244 €
EBITDA 9 866 € 12 915 €
Net margin 4.4% 3.0%

Revenue and income statement

In 2018, ACQUA AZZURRA DEL SUD achieves revenue of 94 k€. Significant drop of -33% vs 2017. After deducting consumption (52 k€), gross margin stands at 42 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 10.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

93 789 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

41 934 €

EBITDA (2018) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

9 866 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 682 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 101 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.5%

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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 347%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

347.466%

Financial autonomy (2018) ?
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

61.8%

Cash flow / Revenue (2018) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

8.726%

Repayment capacity (2018) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

3.426

Asset age ratio (2018) ?
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

72.6%

Solvency indicators evolution
ACQUA AZZURRA DEL SUD

Sector positioning

Debt ratio
347.47 2018
2017
2018
Q1: 0.0
Med: 13.96
Q3: 156.7
Average

In 2018, the debt ratio of ACQUA AZZURRA DEL SUD (347.47) 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
61.8% 2018
2017
2018
Q1: 3.47%
Med: 39.66%
Q3: 79.19%
Good -8 pts over 2 years

In 2018, the financial autonomy of ACQUA AZZURRA DEL SUD (61.8%) 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.

Repayment capacity
3.43 years 2018
2017
2018
Q1: 0.0 years
Med: 0.5 years
Q3: 8.02 years
Average

In 2018, the repayment capacity of ACQUA AZZURRA DEL SUD (3.43) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 13.22. 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 16.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

13.224

Interest coverage (2018) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

16.886

Liquidity indicators evolution
ACQUA AZZURRA DEL SUD

Sector positioning

Liquidity ratio
13.22 2018
2017
2018
Q1: 74.11
Med: 236.58
Q3: 909.6
Watch

In 2018, the liquidity ratio of ACQUA AZZURRA DEL SUD (13.22) 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
16.89x 2018
2017
2018
Q1: 0.0x
Med: 0.03x
Q3: 14.62x
Excellent

In 2018, the interest coverage of ACQUA AZZURRA DEL SUD (16.9x) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-82 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-21 283 €

Customer credit (2018) ?
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 (2018) ?
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

42 j

Inventory turnover (2018) ?
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

8 j

WCR in days of revenue (2018) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-82 j

WCR and payment terms evolution
ACQUA AZZURRA DEL SUD

Positioning of ACQUA AZZURRA DEL SUD in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of ACQUA AZZURRA DEL SUD is estimated at 41 561 € (range 16 161€ - 97 146€). With an EBITDA of 9 866€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.55x (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.

Estimated enterprise value 2018
184 transactions
16k€ 41k€ 97k€
41 561 € Range: 16 161€ - 97 146€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 866 € × 4.3x
Estimation 42 891 €
14 548€ - 76 470€
Revenue Multiple 30%
93 789 € × 0.55x
Estimation 51 943 €
24 479€ - 167 537€
Net Income Multiple 20%
4 101 € × 5.5x
Estimation 22 667 €
7 720€ - 43 251€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 de terrains et d'autres biens immobiliers)

Compare ACQUA AZZURRA DEL SUD with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ACQUA AZZURRA DEL SUD

What is the revenue of ACQUA AZZURRA DEL SUD ?

The revenue of ACQUA AZZURRA DEL SUD in 2018 is 94 k€.

Is ACQUA AZZURRA DEL SUD profitable?

Yes, ACQUA AZZURRA DEL SUD generated a net profit of 4 k€ in 2018.

Where is the headquarters of ACQUA AZZURRA DEL SUD ?

The headquarters of ACQUA AZZURRA DEL SUD is located in EVEUX (69210), in the department Rhone.

Where to find the tax return of ACQUA AZZURRA DEL SUD ?

The tax return of ACQUA AZZURRA DEL SUD 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 ACQUA AZZURRA DEL SUD operate?

ACQUA AZZURRA DEL SUD operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.