COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS : revenue, balance sheet and financial ratios

COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS is a French company founded 14 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in SAUMUR (49400), this company of category PME shows in 2024 a revenue of 428 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 - COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS (SIREN 532449188)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 428 408 € 432 498 € 365 664 € 247 525 € 170 311 € 190 490 € 211 069 € 195 310 € N/C
Net income -30 372 € 515 € 3 380 € 12 611 € 17 796 € -1 404 € 511 € -27 312 € 1 €
EBITDA 28 595 € 8 894 € 7 594 € 46 107 € 19 615 € 6 597 € 13 137 € 14 253 € N/C
Net margin -7.1% 0.1% 0.9% 5.1% 10.4% -0.7% 0.2% -14.0% N/C

Revenue and income statement

In 2024, COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS achieves revenue of 428 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Slight decline of -1% vs 2023. After deducting consumption (81 k€), gross margin stands at 347 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -30 k€ (-7.1% 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

428 408 €

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

347 113 €

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

28 595 €

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

13 280 €

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

-30 372 €

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

6.6%

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 474%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

474.209%

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

15.506%

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

4.232%

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

8.925

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

40.6%

Solvency indicators evolution
COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS

Sector positioning

Debt ratio
474.21 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Watch

In 2024, the debt ratio of COMPAGNIE SAUMUROISE DE N... (474.21) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
15.51% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Average +7 pts over 3 years

In 2024, the financial autonomy of COMPAGNIE SAUMUROISE DE N... (15.5%) 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
8.93 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Watch

In 2024, the repayment capacity of COMPAGNIE SAUMUROISE DE N... (8.93) 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 460.26. 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 0.4x. 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

460.264

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

0.357

Liquidity indicators evolution
COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS

Sector positioning

Liquidity ratio
460.26 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Excellent

In 2024, the liquidity ratio of COMPAGNIE SAUMUROISE DE N... (460.26) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.13x
Good -22 pts over 3 years

In 2024, the interest coverage of COMPAGNIE SAUMUROISE DE N... (0.4x) 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: 4 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 13 k€ to permanently finance.

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

12 839 €

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

1 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

4 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

17 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

11 j

WCR and payment terms evolution
COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS

Positioning of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS is estimated at 207 023 € (range 106 185€ - 362 546€). With an EBITDA of 28 595€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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
114 transactions
106k€ 207k€ 362k€
207 023 € Range: 106 185€ - 362 546€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 595 € × 5.1x
Estimation 145 815 €
84 398€ - 227 779€
Revenue Multiple 30%
428 408 € × 0.72x
Estimation 309 039 €
142 497€ - 587 159€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS

What is the revenue of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS ?

The revenue of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS in 2024 is 428 k€.

Is COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS profitable?

COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS recorded a net loss in 2024.

Where is the headquarters of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS ?

The headquarters of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS is located in SAUMUR (49400), in the department Maine-et-Loire.

Where to find the tax return of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS ?

The tax return of COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS 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 COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS operate?

COMPAGNIE SAUMUROISE DE NAVIGATION - SAINT NICOLAS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.