DINARD SAINT MALO NAUTISME : revenue, balance sheet and financial ratios

DINARD SAINT MALO NAUTISME is a French company founded 28 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LA RICHARDAIS (35780), this company of category PME shows in 2024 a revenue of 3.3 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 - DINARD SAINT MALO NAUTISME (SIREN 417802899)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 277 742 € 3 902 368 € 2 962 809 € 4 227 345 € 3 383 274 € 3 234 561 € 2 411 621 € 2 339 975 € 2 174 554 €
Net income 76 448 € 123 429 € 158 864 € 149 036 € 128 546 € 15 741 € 15 236 € 55 034 € 71 592 €
EBITDA 162 957 € 177 057 € 261 423 € 122 660 € 119 406 € 46 380 € 58 527 € 89 315 € 125 375 €
Net margin 2.3% 3.2% 5.4% 3.5% 3.8% 0.5% 0.6% 2.4% 3.3%

Revenue and income statement

In 2024, DINARD SAINT MALO NAUTISME achieves revenue of 3.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Significant drop of -16% vs 2023. After deducting consumption (2.4 M€), gross margin stands at 910 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 163 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 76 k€, i.e. 2.3% 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

3 277 742 €

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

909 929 €

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

162 957 €

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

120 169 €

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

76 448 €

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

5.0%

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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 29%. 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 47%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% 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

29.426%

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

47.147%

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

3.622%

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

2.37

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

13.1%

Solvency indicators evolution
DINARD SAINT MALO NAUTISME

Sector positioning

Debt ratio
29.43 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Good +9 pts over 3 years

In 2024, the debt ratio of DINARD SAINT MALO NAUTISME (29.43) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
47.15% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Good +22 pts over 3 years

In 2024, the financial autonomy of DINARD SAINT MALO NAUTISME (47.1%) 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
2.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Average +16 pts over 3 years

In 2024, the repayment capacity of DINARD SAINT MALO NAUTISME (2.37) 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 257.88. 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 14.4x. 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

257.877

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

14.407

Liquidity indicators evolution
DINARD SAINT MALO NAUTISME

Sector positioning

Liquidity ratio
257.88 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Good +27 pts over 3 years

In 2024, the liquidity ratio of DINARD SAINT MALO NAUTISME (257.88) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
14.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Excellent +10 pts over 3 years

In 2024, the interest coverage of DINARD SAINT MALO NAUTISME (14.4x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Excellent situation: suppliers finance 85 days of the operating cycle (retail model). Inventory turnover is 210 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 211 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2024, WCR increased by +199%, 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

1 925 346 €

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

17 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

102 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

210 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

211 j

WCR and payment terms evolution
DINARD SAINT MALO NAUTISME

Positioning of DINARD SAINT MALO NAUTISME in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 423 813€ to 1 763 539€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
423k€ 1019k€ 1763k€
1 019 637 € Range: 423 813€ - 1 763 539€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare DINARD SAINT MALO NAUTISME with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about DINARD SAINT MALO NAUTISME

What is the revenue of DINARD SAINT MALO NAUTISME ?

The revenue of DINARD SAINT MALO NAUTISME in 2024 is 3.3 M€.

Is DINARD SAINT MALO NAUTISME profitable?

Yes, DINARD SAINT MALO NAUTISME generated a net profit of 76 k€ in 2024.

Where is the headquarters of DINARD SAINT MALO NAUTISME ?

The headquarters of DINARD SAINT MALO NAUTISME is located in LA RICHARDAIS (35780), in the department Ille-et-Vilaine.

Where to find the tax return of DINARD SAINT MALO NAUTISME ?

The tax return of DINARD SAINT MALO NAUTISME 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 DINARD SAINT MALO NAUTISME operate?

DINARD SAINT MALO NAUTISME operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.