ESCALE MARINE : revenue, balance sheet and financial ratios

ESCALE MARINE is a French company founded 37 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BARNEVILLE-CARTERET (50270), this company of category PME shows in 2020 a revenue of 19 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - ESCALE MARINE (SIREN 348054743)
Indicator 2020 2019 2018 2016
Revenue 19 061 € 11 325 € 3 000 € 4 796 €
Net income 12 818 € 308 € -4 324 € -30 183 €
EBITDA 13 944 € 3 086 € 162 € -33 498 €
Net margin 67.2% 2.7% -144.1% -629.3%

Revenue and income statement

In 2020, ESCALE MARINE achieves revenue of 19 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +41.2%. Vs 2019, growth of +68% (11 k€ -> 19 k€). After deducting consumption (0 €), gross margin stands at 19 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 14 k€, representing 73.2% of revenue. Positive scissor effect: EBITDA margin improves by +45.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 67.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 061 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 061 €

EBITDA (2020) ?
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

13 944 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 815 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 818 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

73.2%

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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 1%. 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 97%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 70.5% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.903%

Financial autonomy (2020) ?
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

97.377%

Cash flow / Revenue (2020) ?
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

70.516%

Repayment capacity (2020) ?
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

0.124

Asset age ratio (2020) ?
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

51.8%

Solvency indicators evolution
ESCALE MARINE

Sector positioning

Debt ratio
0.9 2020
2018
2019
2020
Q1: 0.0
Med: 12.54
Q3: 165.29
Good

In 2020, the debt ratio of ESCALE MARINE (0.90) 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
97.38% 2020
2018
2019
2020
Q1: 2.35%
Med: 37.75%
Q3: 80.16%
Excellent

In 2020, the financial autonomy of ESCALE MARINE (97.4%) 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
0.12 years 2020
2018
2019
2020
Q1: -0.01 years
Med: 0.43 years
Q3: 9.29 years
Good -20 pts over 3 years

In 2020, the repayment capacity of ESCALE MARINE (0.12) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1647.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

1647.725

Interest coverage (2020) ?
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
ESCALE MARINE

Sector positioning

Liquidity ratio
1647.72 2020
2018
2019
2020
Q1: 79.88
Med: 255.9
Q3: 986.53
Excellent

In 2020, the liquidity ratio of ESCALE MARINE (1647.72) 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
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 13.38x
Average

In 2020, the interest coverage of ESCALE MARINE (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 90 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). WCR is negative (-884 days): operations structurally generate cash. Notable WCR improvement over the period (-716%), freeing up cash.

Operating WCR (2020) ?
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

-46 831 €

Customer credit (2020) ?
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 (2020) ?
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

90 j

Inventory turnover (2020) ?
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 (2020) ?
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

-884 j

WCR and payment terms evolution
ESCALE MARINE

Positioning of ESCALE MARINE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 193 transactions of similar company sales in 2020, the value of ESCALE MARINE is estimated at 60 181 € (range 25 081€ - 97 274€). With an EBITDA of 13 944€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (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 2020
193 transactions
25k€ 60k€ 97k€
60 181 € Range: 25 081€ - 97 274€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 944 € × 6.2x
Estimation 86 469 €
35 627€ - 118 225€
Revenue Multiple 30%
19 061 € × 0.62x
Estimation 11 836 €
7 336€ - 26 222€
Net Income Multiple 20%
12 818 € × 5.2x
Estimation 66 981 €
25 335€ - 151 479€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Location de terrains et d'autres biens immobiliers)

Compare ESCALE MARINE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ESCALE MARINE

What is the revenue of ESCALE MARINE ?

The revenue of ESCALE MARINE in 2020 is 19 k€.

Is ESCALE MARINE profitable?

Yes, ESCALE MARINE generated a net profit of 13 k€ in 2020.

Where is the headquarters of ESCALE MARINE ?

The headquarters of ESCALE MARINE is located in BARNEVILLE-CARTERET (50270), in the department Manche.

Where to find the tax return of ESCALE MARINE ?

The tax return of ESCALE MARINE 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 ESCALE MARINE operate?

ESCALE MARINE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.