BEST CHARTER : revenue, balance sheet and financial ratios

BEST CHARTER is a French company founded 10 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 ETI shows in 2022 a revenue of 2.7 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 - BEST CHARTER (SIREN 820563815)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 687 216 € 1 805 660 € 1 295 098 € 1 442 827 € 1 577 197 € 400 501 € 5 666 €
Net income -1 529 409 € 454 939 € -280 502 € -265 471 € -218 640 € 1 295 357 € 25 696 € 1 476 607 € 490 963 €
EBITDA N/C N/C 173 246 € 106 872 € 232 140 € 78 469 € 32 006 € 192 676 € 72 169 €
Net margin N/C N/C -10.4% -14.7% -16.9% 89.8% 1.6% 368.7% 8665.1%

Revenue and income statement

In 2024, BEST CHARTER records a net loss of 1.5 M€. This deficit will reduce equity on the balance sheet.

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

-1 529 409 €

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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 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

146.294%

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

18.834%

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

49.4%

Solvency indicators evolution
BEST CHARTER

Sector positioning

Debt ratio
146.29 2024
2022
2023
2024
Q1: 0.0
Med: 14.41
Q3: 91.18
Average +5 pts over 3 years

In 2024, the debt ratio of BEST CHARTER (146.29) 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
18.83% 2024
2022
2023
2024
Q1: 0.19%
Med: 23.0%
Q3: 57.23%
Average

In 2024, the financial autonomy of BEST CHARTER (18.8%) 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
22.29 years 2022
2022
Q1: 0.0 years
Med: 0.09 years
Q3: 2.22 years
Watch

In 2022, the repayment capacity of BEST CHARTER (22.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 90.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

90.566

Liquidity indicators evolution
BEST CHARTER

Sector positioning

Liquidity ratio
90.57 2024
2022
2023
2024
Q1: 83.34
Med: 198.01
Q3: 537.14
Average -16 pts over 3 years

In 2024, the liquidity ratio of BEST CHARTER (90.57) 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
17.0x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Excellent

In 2022, the interest coverage of BEST CHARTER (17.0x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
BEST CHARTER

Positioning of BEST CHARTER in its sector

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

Similar companies (Location et location-bail d'articles de loisirs et de sport )

Compare BEST CHARTER 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 BEST CHARTER

What is the revenue of BEST CHARTER ?

The revenue of BEST CHARTER in 2022 is 2.7 M€.

Is BEST CHARTER profitable?

BEST CHARTER recorded a net loss in 2024.

Where is the headquarters of BEST CHARTER ?

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

Where to find the tax return of BEST CHARTER ?

The tax return of BEST CHARTER 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 BEST CHARTER operate?

BEST CHARTER 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.