BERRET RACOUPEAU YACHT DESIGN : revenue, balance sheet and financial ratios

BERRET RACOUPEAU YACHT DESIGN is a French company founded 31 years ago, specialized in the sector Ingénierie, études techniques. Based in LA ROCHELLE (17000), this company of category PME shows in 2024 a revenue of 3.3 M€. 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 - BERRET RACOUPEAU YACHT DESIGN (SIREN 397980368)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 293 863 € 2 843 093 € 2 015 903 € 2 145 733 € 1 610 892 € 2 090 165 € 1 918 404 € 1 466 808 € 1 539 632 €
Net income 734 780 € 459 935 € 221 424 € 413 738 € 156 966 € 302 896 € 286 563 € 148 588 € 132 908 €
EBITDA 2 118 637 € 1 572 529 € 976 027 € 1 219 663 € 725 270 € 1 120 772 € 986 518 € 627 009 € 753 508 €
Net margin 22.3% 16.2% 11.0% 19.3% 9.7% 14.5% 14.9% 10.1% 8.6%

Revenue and income statement

In 2024, BERRET RACOUPEAU YACHT DESIGN achieves revenue of 3.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Vs 2023, growth of +16% (2.8 M€ -> 3.3 M€). After deducting consumption (0 €), gross margin stands at 3.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 64.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 735 k€, i.e. 22.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 293 863 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 293 863 €

EBITDA (2024) ?
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

2 118 637 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

970 337 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

734 780 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

64.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 58%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.614%

Financial autonomy (2024) ?
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

58.393%

Cash flow / Revenue (2024) ?
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

35.602%

Repayment capacity (2024) ?
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

0.522

Asset age ratio (2024) ?
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

23.8%

Solvency indicators evolution
BERRET RACOUPEAU YACHT DESIGN

Sector positioning

Debt ratio
23.61 2024
2022
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Average

In 2024, the debt ratio of BERRET RACOUPEAU YACHT DE... (23.61) 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
58.39% 2024
2022
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Good

In 2024, the financial autonomy of BERRET RACOUPEAU YACHT DE... (58.4%) 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
0.52 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average

In 2024, the repayment capacity of BERRET RACOUPEAU YACHT DE... (0.52) 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 193.93. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

193.928

Interest coverage (2024) ?
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

0.296

Liquidity indicators evolution
BERRET RACOUPEAU YACHT DESIGN

Sector positioning

Liquidity ratio
193.93 2024
2022
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Average

In 2024, the liquidity ratio of BERRET RACOUPEAU YACHT DE... (193.93) 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
0.3x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Good -21 pts over 3 years

In 2024, the interest coverage of BERRET RACOUPEAU YACHT DE... (0.3x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 317 days. Excellent situation: suppliers finance 293 days of the operating cycle (retail model). Overall, WCR represents 18 days of revenue, i.e. 166 k€ to permanently finance. Notable WCR improvement over the period (-57%), freeing up cash.

Operating WCR (2024) ?
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

165 747 €

Customer credit (2024) ?
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

24 j

Supplier credit (2024) ?
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

317 j

Inventory turnover (2024) ?
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 (2024) ?
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

18 j

WCR and payment terms evolution
BERRET RACOUPEAU YACHT DESIGN

Positioning of BERRET RACOUPEAU YACHT DESIGN in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 469 492€ to 5 090 713€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
469k€ 1540k€ 5090k€
1 540 370 € Range: 469 492€ - 5 090 713€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare BERRET RACOUPEAU YACHT DESIGN with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about BERRET RACOUPEAU YACHT DESIGN

What is the revenue of BERRET RACOUPEAU YACHT DESIGN ?

The revenue of BERRET RACOUPEAU YACHT DESIGN in 2024 is 3.3 M€.

Is BERRET RACOUPEAU YACHT DESIGN profitable?

Yes, BERRET RACOUPEAU YACHT DESIGN generated a net profit of 735 k€ in 2024.

Where is the headquarters of BERRET RACOUPEAU YACHT DESIGN ?

The headquarters of BERRET RACOUPEAU YACHT DESIGN is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of BERRET RACOUPEAU YACHT DESIGN ?

The tax return of BERRET RACOUPEAU YACHT DESIGN 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 BERRET RACOUPEAU YACHT DESIGN operate?

BERRET RACOUPEAU YACHT DESIGN operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.