BOURBON EVOLUTION 802 : revenue, balance sheet and financial ratios

BOURBON EVOLUTION 802 is a French company founded 13 years ago, specialized in the sector Location et location-bail de matériels de transport par eau. Based in MARSEILLE (13002), this company of category ETI shows in 2024 a revenue of 1.0 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 - BOURBON EVOLUTION 802 (SIREN 752978981)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 003 246 € 1 006 540 € 1 151 570 € 835 576 € 3 088 748 € 2 093 010 € 2 832 646 € 2 832 646 € 2 832 646 €
Net income -95 985 € -196 930 € 667 803 € 627 900 € 1 890 675 € -2 528 962 € -2 521 481 € -2 583 143 € -3 314 929 €
EBITDA 995 512 € 994 167 € 1 139 665 € 804 111 € 3 083 327 € 2 070 585 € 2 825 881 € 2 823 240 € 2 821 462 €
Net margin -9.6% -19.6% 58.0% 75.1% 61.2% -120.8% -89.0% -91.2% -117.0%

Revenue and income statement

In 2024, BOURBON EVOLUTION 802 achieves revenue of 1.0 M€. Revenue is declining over the period 2016-2024 (CAGR: -12.2%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 1.0 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 996 k€, representing 99.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -96 k€ (-9.6% of revenue), which will impact equity.

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

1 003 246 €

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

1 003 246 €

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

995 512 €

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

1 012 720 €

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

-95 985 €

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

99.2%

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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 0%. 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 10%. 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

0.0%

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

9.58%

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

-10.483%

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

0.0

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

64.0%

Solvency indicators evolution
BOURBON EVOLUTION 802

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -1395.69
Med: -344.94
Q3: 0.0
Average

In 2024, the debt ratio of BOURBON EVOLUTION 802 (0.00) 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
9.58% 2024
2022
2023
2024
Q1: -17.87%
Med: -6.82%
Q3: 6.95%
Excellent +13 pts over 3 years

In 2024, the financial autonomy of BOURBON EVOLUTION 802 (9.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: -19.84 years
Med: 0.0 years
Q3: 12.1 years
Good

In 2024, the repayment capacity of BOURBON EVOLUTION 802 (0.00) 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 7.07. 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 112.3x. Operating income very largely covers interest expenses: high safety margin.

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

7.069

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

112.293

Liquidity indicators evolution
BOURBON EVOLUTION 802

Sector positioning

Liquidity ratio
7.07 2024
2022
2023
2024
Q1: 36.06
Med: 320.29
Q3: 2524.03
Watch -13 pts over 3 years

In 2024, the liquidity ratio of BOURBON EVOLUTION 802 (7.07) 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
112.29x 2024
2022
2023
2024
Q1: -9.01x
Med: 0.0x
Q3: 64.53x
Excellent

In 2024, the interest coverage of BOURBON EVOLUTION 802 (112.3x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). WCR is negative (-20916 days): operations structurally generate cash. Notable WCR improvement over the period (-120%), 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

-58 289 827 €

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

52 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

90 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

-20916 j

WCR and payment terms evolution
BOURBON EVOLUTION 802

Positioning of BOURBON EVOLUTION 802 in its sector

Comparison with sector Location et location-bail de matériels de transport par eau

Valuation estimate

Based on 100 transactions of similar company sales (all years), the value of BOURBON EVOLUTION 802 is estimated at 1 183 088 € (range 244 317€ - 2 653 420€). With an EBITDA of 995 512€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.54x (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 2024
100 transactions
244k€ 1183k€ 2653k€
1 183 088 € Range: 244 317€ - 2 653 420€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
995 512 € × 1.6x
Estimation 1 565 761 €
197 108€ - 3 740 874€
Revenue Multiple 30%
1 003 246 € × 0.54x
Estimation 545 301 €
322 999€ - 840 997€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 de matériels de transport par eau)

Compare BOURBON EVOLUTION 802 with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail de matériels de transport par eau

Frequently asked questions about BOURBON EVOLUTION 802

What is the revenue of BOURBON EVOLUTION 802 ?

The revenue of BOURBON EVOLUTION 802 in 2024 is 1.0 M€.

Is BOURBON EVOLUTION 802 profitable?

BOURBON EVOLUTION 802 recorded a net loss in 2024.

Where is the headquarters of BOURBON EVOLUTION 802 ?

The headquarters of BOURBON EVOLUTION 802 is located in MARSEILLE (13002), in the department Bouches-du-Rhone.

Where to find the tax return of BOURBON EVOLUTION 802 ?

The tax return of BOURBON EVOLUTION 802 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 BOURBON EVOLUTION 802 operate?

BOURBON EVOLUTION 802 operates in the sector Location et location-bail de matériels de transport par eau (NAF code 77.34Z). See the 'Sector positioning' section above to compare the company with its competitors.