AQUA LODGE : revenue, balance sheet and financial ratios

AQUA LODGE is a French company founded 20 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in POINTE-A-PITRE (97110), this company of category PME shows in 2022 a revenue of 374 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

Financial history - AQUA LODGE (SIREN 489859827)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 374 424 € 1 330 626 € 351 152 € 766 604 € 867 153 € 431 293 € 654 857 € 1 809 116 €
Net income -157 100 € 127 992 € 308 952 € -35 656 € -79 015 € 131 125 € -105 124 € -356 304 €
EBITDA -176 815 € -129 404 € -155 985 € -190 099 € -92 628 € -113 418 € -92 093 € -334 789 €
Net margin -42.0% 9.6% 88.0% -4.7% -9.1% 30.4% -16.1% -19.7%

Revenue and income statement

In 2022, AQUA LODGE achieves revenue of 374 k€. Revenue is declining over the period 2015-2022 (CAGR: -20.2%). Significant drop of -72% vs 2021. After deducting consumption (-2 k€), gross margin stands at 377 k€, i.e. a rate of 101%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -177 k€, representing -47.2% of revenue. Warning negative scissor effect: despite revenue change (-72%), EBITDA varies by -37%, reducing margin by 37.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -157 k€ (-42.0% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

374 424 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

376 624 €

EBITDA (2022) ?
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

-176 815 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-149 549 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-157 100 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-46.5%

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

103.074%

Financial autonomy (2022) ?
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

20.319%

Cash flow / Revenue (2022) ?
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

-48.328%

Repayment capacity (2022) ?
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

-0.677

Asset age ratio (2022) ?
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

41.0%

Solvency indicators evolution
AQUA LODGE

Sector positioning

Debt ratio
103.07 2022
2020
2021
2022
Q1: 0.0
Med: 27.89
Q3: 146.3
Average +41 pts over 3 years

In 2022, the debt ratio of AQUA LODGE (103.07) 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
20.32% 2022
2020
2021
2022
Q1: 3.19%
Med: 30.22%
Q3: 64.1%
Average +16 pts over 3 years

In 2022, the financial autonomy of AQUA LODGE (20.3%) 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
-0.68 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.09 years
Q3: 2.22 years
Excellent

In 2022, the repayment capacity of AQUA LODGE (-0.68) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 46.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

46.123

Interest coverage (2022) ?
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

-2.478

Liquidity indicators evolution
AQUA LODGE

Sector positioning

Liquidity ratio
46.12 2022
2020
2021
2022
Q1: 86.2
Med: 198.27
Q3: 496.35
Watch -11 pts over 3 years

In 2022, the liquidity ratio of AQUA LODGE (46.12) 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
-2.48x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Watch

In 2022, the interest coverage of AQUA LODGE (-2.5x) 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. Average customer payment term: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 105 days. Favorable situation: supplier credit is longer than customer credit by 4 days. WCR is negative (-11 days): operations structurally generate cash. Over 2015-2022, WCR increased by +92%, requiring additional financing.

Operating WCR (2022) ?
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

-11 877 €

Customer credit (2022) ?
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

101 j

Supplier credit (2022) ?
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

105 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

-11 j

WCR and payment terms evolution
AQUA LODGE

Positioning of AQUA LODGE in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of AQUA LODGE is estimated at 214 150 € (range 110 493€ - 517 158€). 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 2022
87 tx
110k€ 214k€ 517k€
214 150 € Range: 110 493€ - 517 158€
NAF 5 all-time

Valuation method used

Revenue Multiple
374 424 € × 0.57x = 214 151 €
Range: 110 493€ - 517 159€

Only this financial indicator is available for this company.

Valuation evolution

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 AQUA LODGE 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 AQUA LODGE

What is the revenue of AQUA LODGE ?

The revenue of AQUA LODGE in 2022 is 374 k€.

Is AQUA LODGE profitable?

AQUA LODGE recorded a net loss in 2022.

Where is the headquarters of AQUA LODGE ?

The headquarters of AQUA LODGE is located in POINTE-A-PITRE (97110), in the department Guadeloupe.

Where to find the tax return of AQUA LODGE ?

The tax return of AQUA LODGE 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 AQUA LODGE operate?

AQUA LODGE 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.