BRETAGNE NAUTISME INVESTISSEMENTS : revenue, balance sheet and financial ratios

BRETAGNE NAUTISME INVESTISSEMENTS is a French company founded 17 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in BADEN (56870), this company of category PME shows in 2024 a revenue of 22 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 - BRETAGNE NAUTISME INVESTISSEMENTS (SIREN 510986755)
Indicator 2024 2023 2021 2020 2018 2017 2016
Revenue 21 637 € 26 071 € 16 500 € 12 000 € 33 611 € 33 543 € 35 539 €
Net income 105 201 € -2 908 € 265 096 € -10 717 € -13 745 € 82 095 € -74 689 €
EBITDA -52 285 € N/C -5 005 € -4 660 € -10 154 € -22 295 € -13 884 €
Net margin 486.2% -11.2% 1606.6% -89.3% -40.9% 244.7% -210.2%

Revenue and income statement

In 2024, BRETAGNE NAUTISME INVESTISSEMENTS achieves revenue of 22 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.0%). Significant drop of -17% vs 2023. After deducting consumption (0 €), gross margin stands at 22 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -52 k€, representing -241.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 105 k€, i.e. 486.2% 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

21 637 €

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

21 637 €

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

-52 285 €

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

-52 197 €

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

105 201 €

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

-241.6%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 486.2% 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

60.362%

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

56.176%

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

486.209%

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

2.791

Solvency indicators evolution
BRETAGNE NAUTISME INVESTISSEMENTS

Sector positioning

Debt ratio
60.36 2024
2021
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average -9 pts over 3 years

In 2024, the debt ratio of BRETAGNE NAUTISME INVESTI... (60.36) 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
56.18% 2024
2021
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Good +6 pts over 3 years

In 2024, the financial autonomy of BRETAGNE NAUTISME INVESTI... (56.2%) 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
2.79 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Average -10 pts over 3 years

In 2024, the repayment capacity of BRETAGNE NAUTISME INVESTI... (2.79) 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 76.82. 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

76.823

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

-14.174

Liquidity indicators evolution
BRETAGNE NAUTISME INVESTISSEMENTS

Sector positioning

Liquidity ratio
76.82 2024
2021
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average

In 2024, the liquidity ratio of BRETAGNE NAUTISME INVESTI... (76.82) 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
-14.17x 2024
2021
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Average +24 pts over 2 years

In 2024, the interest coverage of BRETAGNE NAUTISME INVESTI... (-14.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 301 days. Excellent situation: suppliers finance 216 days of the operating cycle (retail model). Overall, WCR represents 596 days of revenue, i.e. 36 k€ to permanently finance. Over 2016-2024, WCR increased by +389%, requiring additional financing.

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

35 807 €

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

85 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

301 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

596 j

WCR and payment terms evolution
BRETAGNE NAUTISME INVESTISSEMENTS

Positioning of BRETAGNE NAUTISME INVESTISSEMENTS in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 124 299€ to 827 020€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
124k€ 556k€ 827k€
556 148 € Range: 124 299€ - 827 020€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare BRETAGNE NAUTISME INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about BRETAGNE NAUTISME INVESTISSEMENTS

What is the revenue of BRETAGNE NAUTISME INVESTISSEMENTS ?

The revenue of BRETAGNE NAUTISME INVESTISSEMENTS in 2024 is 22 k€.

Is BRETAGNE NAUTISME INVESTISSEMENTS profitable?

Yes, BRETAGNE NAUTISME INVESTISSEMENTS generated a net profit of 105 k€ in 2024.

Where is the headquarters of BRETAGNE NAUTISME INVESTISSEMENTS ?

The headquarters of BRETAGNE NAUTISME INVESTISSEMENTS is located in BADEN (56870), in the department Morbihan.

Where to find the tax return of BRETAGNE NAUTISME INVESTISSEMENTS ?

The tax return of BRETAGNE NAUTISME INVESTISSEMENTS 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 BRETAGNE NAUTISME INVESTISSEMENTS operate?

BRETAGNE NAUTISME INVESTISSEMENTS operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.