EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR : revenue, balance sheet and financial ratios

EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR is a French company founded 3 years ago, specialized in the sector Gestion d'installations sportives. Based in CHALLANS (85300), this company of category ETI shows in 2024 a revenue of 994 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 - EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR (SIREN 914492855)
Indicator 2024 2023 2022
Revenue 994 104 € 956 684 € 312 791 €
Net income 5 676 € 40 912 € -46 589 €
EBITDA -656 175 € -525 654 € -345 151 €
Net margin 0.6% 4.3% -14.9%

Revenue and income statement

In 2024, EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR achieves revenue of 994 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +78.3%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 994 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 -656 k€, representing -66.0% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -25%, reducing margin by 11.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.6% 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

994 104 €

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

994 104 €

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

-656 175 €

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

27 655 €

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

5 676 €

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

-66.0%

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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 8368%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

8367.8%

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

0.119%

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

-18.118%

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

-0.697

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

52.2%

Solvency indicators evolution
EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR

Sector positioning

Debt ratio
8367.8 2024
2022
2023
2024
Q1: -17.27
Med: 5.13
Q3: 92.8
Watch +52 pts over 3 years

In 2024, the debt ratio of EQUIPEMENTS AQUATIQUES DE... (8367.80) 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
0.12% 2024
2022
2023
2024
Q1: -6.71%
Med: 15.59%
Q3: 43.78%
Average +8 pts over 3 years

In 2024, the financial autonomy of EQUIPEMENTS AQUATIQUES DE... (0.1%) 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
-0.7 years 2024
2022
2023
2024
Q1: -0.24 years
Med: 0.01 years
Q3: 2.13 years
Excellent

In 2024, the repayment capacity of EQUIPEMENTS AQUATIQUES DE... (-0.70) 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 86.45. 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

86.447

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

-0.891

Liquidity indicators evolution
EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR

Sector positioning

Liquidity ratio
86.45 2024
2022
2023
2024
Q1: 63.6
Med: 125.65
Q3: 265.45
Average

In 2024, the liquidity ratio of EQUIPEMENTS AQUATIQUES DE... (86.45) 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
-0.89x 2024
2022
2023
2024
Q1: -0.45x
Med: 0.07x
Q3: 7.41x
Average -7 pts over 3 years

In 2024, the interest coverage of EQUIPEMENTS AQUATIQUES DE... (-0.9x) 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: 220 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 287 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Overall, WCR represents 309 days of revenue, i.e. 854 k€ to permanently finance. Over 2022-2024, WCR increased by +101%, 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

853 995 €

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

220 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

287 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

309 j

WCR and payment terms evolution
EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR

Positioning of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR in its sector

Comparison with sector Gestion d'installations sportives

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR is estimated at 352 882 € (range 112 084€ - 570 386€). The price/revenue ratio is 0.57x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
73 tx
112k€ 352k€ 570k€
352 882 € Range: 112 084€ - 570 386€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
994 104 € × 0.57x
Estimation 568 038 €
179 234€ - 915 907€
Net Income Multiple 20%
5 676 € × 5.3x
Estimation 30 149 €
11 360€ - 52 105€
How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Gestion d'installations sportives)

Compare EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion d'installations sportives

Frequently asked questions about EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR

What is the revenue of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR ?

The revenue of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR in 2024 is 994 k€.

Is EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR profitable?

Yes, EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR generated a net profit of 6 k€ in 2024.

Where is the headquarters of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR ?

The headquarters of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR is located in CHALLANS (85300), in the department Vendee.

Where to find the tax return of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR ?

The tax return of EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR 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 EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR operate?

EQUIPEMENTS AQUATIQUES DE CHALLANS ET BEAUVOIR operates in the sector Gestion d'installations sportives (NAF code 93.11Z). See the 'Sector positioning' section above to compare the company with its competitors.