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ATLANTIQUE PLONGEE : revenue, balance sheet and financial ratios

ATLANTIQUE PLONGEE is a French company founded 19 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BOUGUENAIS (44340), this company of category PME shows in 2013 a revenue of 388 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 - ATLANTIQUE PLONGEE (SIREN 490016359)
Indicator 2013
Revenue 388 198 €
Net income 16 948 €
EBITDA 16 825 €
Net margin 4.4%

Revenue and income statement

In 2013, ATLANTIQUE PLONGEE achieves revenue of 388 k€. After deducting consumption (253 k€), gross margin stands at 135 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2013) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

388 198 €

Gross margin (2013) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

135 267 €

EBITDA (2013) ?
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

16 825 €

EBIT (2013) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 611 €

Net income (2013) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

16 948 €

EBITDA margin (2013) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 29%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2013) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.653%

Financial autonomy (2013) ?
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

45.289%

Cash flow / Revenue (2013) ?
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

4.854%

Repayment capacity (2013) ?
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

1.512

Asset age ratio (2013) ?
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

18.8%

Solvency indicators evolution
ATLANTIQUE PLONGEE

Sector positioning

Debt ratio
28.65 2013
2013
Q1: 10.09
Med: 29.14
Q3: 124.28
Good

In 2013, the debt ratio of ATLANTIQUE PLONGEE (28.65) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
45.29% 2013
2013
Q1: 13.6%
Med: 33.84%
Q3: 54.4%
Good

In 2013, the financial autonomy of ATLANTIQUE PLONGEE (45.3%) 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
1.51 years 2013
2013
Q1: 0.0 years
Med: 1.54 years
Q3: 3.02 years
Good

In 2013, the repayment capacity of ATLANTIQUE PLONGEE (1.51) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 225.75. 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 3.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2013) ?
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

225.748

Interest coverage (2013) ?
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

3.388

Liquidity indicators evolution
ATLANTIQUE PLONGEE

Sector positioning

Liquidity ratio
225.75 2013
2013
Q1: 124.46
Med: 177.72
Q3: 344.09
Good

In 2013, the liquidity ratio of ATLANTIQUE PLONGEE (225.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.39x 2013
2013
Q1: 0.0x
Med: 1.24x
Q3: 11.09x
Good

In 2013, the interest coverage of ATLANTIQUE PLONGEE (3.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 100 days of the operating cycle (retail model). Inventory turnover is 157 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 160 days of revenue, i.e. 172 k€ to permanently finance.

Operating WCR (2013) ?
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

172 352 €

Customer credit (2013) ?
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

1 j

Supplier credit (2013) ?
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

101 j

Inventory turnover (2013) ?
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

157 j

WCR in days of revenue (2013) ?
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

160 j

WCR and payment terms evolution
ATLANTIQUE PLONGEE

Positioning of ATLANTIQUE PLONGEE in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of ATLANTIQUE PLONGEE is estimated at 76 976 € (range 36 287€ - 134 716€). With an EBITDA of 16 825€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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 2013
239 transactions
36k€ 76k€ 134k€
76 976 € Range: 36 287€ - 134 716€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 825 € × 3.4x
Estimation 57 092 €
22 805€ - 99 263€
Revenue Multiple 30%
388 198 € × 0.28x
Estimation 109 779 €
62 537€ - 190 250€
Net Income Multiple 20%
16 948 € × 4.6x
Estimation 77 482 €
30 619€ - 140 050€
How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare ATLANTIQUE PLONGEE 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 ATLANTIQUE PLONGEE

What is the revenue of ATLANTIQUE PLONGEE ?

The revenue of ATLANTIQUE PLONGEE in 2013 is 388 k€.

Is ATLANTIQUE PLONGEE profitable?

Yes, ATLANTIQUE PLONGEE generated a net profit of 17 k€ in 2013.

Where is the headquarters of ATLANTIQUE PLONGEE ?

The headquarters of ATLANTIQUE PLONGEE is located in BOUGUENAIS (44340), in the department Loire-Atlantique.

Where to find the tax return of ATLANTIQUE PLONGEE ?

The tax return of ATLANTIQUE PLONGEE 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 ATLANTIQUE PLONGEE operate?

ATLANTIQUE PLONGEE 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.