CROISIERES NAVIPROMER : revenue, balance sheet and financial ratios

CROISIERES NAVIPROMER is a French company founded 35 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in LA ROCHELLE (17000), this company of category PME shows in 2025 a revenue of 1.2 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 - CROISIERES NAVIPROMER (SIREN 380878587)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 238 629 € 1 273 242 € 1 150 615 € 1 030 880 € 881 312 € 940 787 € N/C N/C N/C 746 623 €
Net income 113 722 € 184 744 € 281 760 € 345 902 € 274 202 € 189 877 € 116 895 € 214 536 € 183 842 € 118 077 €
EBITDA 286 415 € 330 637 € 410 142 € 483 825 € 447 428 € 327 989 € N/C N/C N/C 269 689 €
Net margin 9.2% 14.5% 24.5% 33.6% 31.1% 20.2% N/C N/C N/C 15.8%

Revenue and income statement

In 2025, CROISIERES NAVIPROMER achieves revenue of 1.2 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Slight decline of -3% vs 2024. After deducting consumption (17 k€), gross margin stands at 1.2 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 286 k€, representing 23.1% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -13%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 114 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 238 629 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 221 304 €

EBITDA (2025) ?
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

286 415 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

121 731 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

113 722 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.1%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.5% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.022%

Financial autonomy (2025) ?
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

66.445%

Cash flow / Revenue (2025) ?
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

22.476%

Repayment capacity (2025) ?
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

1.64

Asset age ratio (2025) ?
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

53.4%

Solvency indicators evolution
CROISIERES NAVIPROMER

Sector positioning

Debt ratio
34.02 2025
2023
2024
2025
Q1: 0.0
Med: 14.83
Q3: 83.67
Average

In 2025, the debt ratio of CROISIERES NAVIPROMER (34.02) 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
66.44% 2025
2023
2024
2025
Q1: 4.27%
Med: 32.31%
Q3: 62.93%
Excellent

In 2025, the financial autonomy of CROISIERES NAVIPROMER (66.4%) 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
1.64 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Average

In 2025, the repayment capacity of CROISIERES NAVIPROMER (1.64) 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 144.23. 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 3.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

144.231

Interest coverage (2025) ?
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

3.36

Liquidity indicators evolution
CROISIERES NAVIPROMER

Sector positioning

Liquidity ratio
144.23 2025
2023
2024
2025
Q1: 96.84
Med: 175.43
Q3: 399.11
Average -35 pts over 3 years

In 2025, the liquidity ratio of CROISIERES NAVIPROMER (144.23) 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
3.36x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.52x
Good

In 2025, the interest coverage of CROISIERES NAVIPROMER (3.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Overall, WCR represents 25 days of revenue, i.e. 85 k€ to permanently finance. Over 2016-2025, WCR increased by +81%, requiring additional financing.

Operating WCR (2025) ?
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

85 317 €

Customer credit (2025) ?
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 (2025) ?
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

104 j

Inventory turnover (2025) ?
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 (2025) ?
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

25 j

WCR and payment terms evolution
CROISIERES NAVIPROMER

Positioning of CROISIERES NAVIPROMER 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 CROISIERES NAVIPROMER is estimated at 1 174 198 € (range 648 829€ - 1 988 716€). With an EBITDA of 286 415€, 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 2025
114 transactions
648k€ 1174k€ 1988k€
1 174 198 € Range: 648 829€ - 1 988 716€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
286 415 € × 5.1x
Estimation 1 460 519 €
845 353€ - 2 281 499€
Revenue Multiple 30%
1 238 629 € × 0.72x
Estimation 893 506 €
411 992€ - 1 697 617€
Net Income Multiple 20%
113 722 € × 7.7x
Estimation 879 435 €
512 776€ - 1 693 412€
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 CROISIERES NAVIPROMER with other companies in the same sector:

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

Frequently asked questions about CROISIERES NAVIPROMER

What is the revenue of CROISIERES NAVIPROMER ?

The revenue of CROISIERES NAVIPROMER in 2025 is 1.2 M€.

Is CROISIERES NAVIPROMER profitable?

Yes, CROISIERES NAVIPROMER generated a net profit of 114 k€ in 2025.

Where is the headquarters of CROISIERES NAVIPROMER ?

The headquarters of CROISIERES NAVIPROMER is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of CROISIERES NAVIPROMER ?

The tax return of CROISIERES NAVIPROMER 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 CROISIERES NAVIPROMER operate?

CROISIERES NAVIPROMER 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.