EMP WATERCRAFT : revenue, balance sheet and financial ratios

EMP WATERCRAFT is a French company founded 16 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2023 a revenue of 838 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - EMP WATERCRAFT (SIREN 520809054)
Indicator 2023 2021 2020
Revenue 838 036 € 980 613 € 900 061 €
Net income 2 262 € 46 555 € 35 196 €
EBITDA 16 095 € 29 193 € 37 146 €
Net margin 0.3% 4.7% 3.9%

Revenue and income statement

In 2023, EMP WATERCRAFT achieves revenue of 838 k€. Activity remains stable over the period (CAGR: -2.4%). Significant drop of -15% vs 2021. After deducting consumption (653 k€), gross margin stands at 185 k€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

838 036 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

185 149 €

EBITDA (2023) ?
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

16 095 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 982 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 262 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.9%

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.586%

Financial autonomy (2023) ?
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

30.26%

Cash flow / Revenue (2023) ?
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

-4.254%

Repayment capacity (2023) ?
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

-3.401

Asset age ratio (2023) ?
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

18.7%

Solvency indicators evolution
EMP WATERCRAFT

Sector positioning

Debt ratio
92.59 2023
2020
2021
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Average -9 pts over 3 years

In 2023, the debt ratio of EMP WATERCRAFT (92.59) 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
30.26% 2023
2020
2021
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average +16 pts over 3 years

In 2023, the financial autonomy of EMP WATERCRAFT (30.3%) 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
-3.4 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Excellent -47 pts over 3 years

In 2023, the repayment capacity of EMP WATERCRAFT (-3.40) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 231.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

231.58

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
EMP WATERCRAFT

Sector positioning

Liquidity ratio
231.58 2023
2020
2021
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Average

In 2023, the liquidity ratio of EMP WATERCRAFT (231.58) 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
0.0x 2023
2020
2021
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average

In 2023, the interest coverage of EMP WATERCRAFT (0.0x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 134 days of revenue, i.e. 311 k€ to permanently finance. Over 2020-2023, WCR increased by +25%, requiring additional financing.

Operating WCR (2023) ?
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

311 188 €

Customer credit (2023) ?
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

64 j

Supplier credit (2023) ?
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

52 j

Inventory turnover (2023) ?
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

76 j

WCR in days of revenue (2023) ?
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

134 j

WCR and payment terms evolution
EMP WATERCRAFT

Positioning of EMP WATERCRAFT in its sector

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

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of EMP WATERCRAFT is estimated at 100 472 € (range 52 226€ - 174 429€). With an EBITDA of 16 095€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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 2023
239 transactions
52k€ 100k€ 174k€
100 472 € Range: 52 226€ - 174 429€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 095 € × 3.4x
Estimation 54 614 €
21 816€ - 94 956€
Revenue Multiple 30%
838 036 € × 0.28x
Estimation 236 990 €
135 004€ - 410 709€
Net Income Multiple 20%
2 262 € × 4.6x
Estimation 10 341 €
4 087€ - 18 692€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 EMP WATERCRAFT 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 EMP WATERCRAFT

What is the revenue of EMP WATERCRAFT ?

The revenue of EMP WATERCRAFT in 2023 is 838 k€.

Is EMP WATERCRAFT profitable?

Yes, EMP WATERCRAFT generated a net profit of 2 k€ in 2023.

Where is the headquarters of EMP WATERCRAFT ?

The headquarters of EMP WATERCRAFT is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of EMP WATERCRAFT ?

The tax return of EMP WATERCRAFT 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 EMP WATERCRAFT operate?

EMP WATERCRAFT 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.