EXEL YACHTING SERVICES : revenue, balance sheet and financial ratios

EXEL YACHTING SERVICES is a French company founded 31 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in LE GRAU DU ROI (30240), this company of category ETI shows in 2024 a revenue of 441 k€. 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 - EXEL YACHTING SERVICES (SIREN 395304801)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 441 267 € 580 073 € 1 847 500 € 750 422 € 884 009 € 1 820 114 € 2 268 849 € 3 644 733 € 2 238 808 €
Net income -549 799 € -457 650 € -393 898 € -208 110 € -13 517 € -8 660 € -179 998 € -284 108 € 2 812 €
EBITDA -416 652 € -365 533 € -55 899 € -228 280 € -466 140 € -287 156 € -416 555 € -219 535 € 39 247 €
Net margin -124.6% -78.9% -21.3% -27.7% -1.5% -0.5% -7.9% -7.8% 0.1%

Revenue and income statement

In 2024, EXEL YACHTING SERVICES achieves revenue of 441 k€. Revenue is declining over the period 2016-2024 (CAGR: -18.4%). Significant drop of -24% vs 2023. After deducting consumption (162 k€), gross margin stands at 280 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -417 k€, representing -94.4% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -14%, reducing margin by 31.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -550 k€ (-124.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

441 267 €

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

279 735 €

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

-416 652 €

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

-523 831 €

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

-549 799 €

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

-94.4%

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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 0%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

77.04%

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

-100.831%

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

0.0

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

11.3%

Solvency indicators evolution
EXEL YACHTING SERVICES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Excellent -51 pts over 3 years

In 2024, the debt ratio of EXEL YACHTING SERVICES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
77.04% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Excellent +50 pts over 3 years

In 2024, the financial autonomy of EXEL YACHTING SERVICES (77.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Excellent

In 2024, the repayment capacity of EXEL YACHTING SERVICES (0.00) 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 452.17. 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

452.166

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

-6.146

Liquidity indicators evolution
EXEL YACHTING SERVICES

Sector positioning

Liquidity ratio
452.17 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent +32 pts over 3 years

In 2024, the liquidity ratio of EXEL YACHTING SERVICES (452.17) 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
-6.15x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Average

In 2024, the interest coverage of EXEL YACHTING SERVICES (-6.2x) 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: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 230 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 435 days of revenue, i.e. 534 k€ to permanently finance. Notable WCR improvement over the period (-65%), freeing up cash.

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

533 682 €

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

111 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

62 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

230 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

435 j

WCR and payment terms evolution
EXEL YACHTING SERVICES

Positioning of EXEL YACHTING SERVICES 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 141 678€ to 281 526€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
141k€ 253k€ 281k€
253 025 € Range: 141 678€ - 281 526€
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 EXEL YACHTING SERVICES 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 EXEL YACHTING SERVICES

What is the revenue of EXEL YACHTING SERVICES ?

The revenue of EXEL YACHTING SERVICES in 2024 is 441 k€.

Is EXEL YACHTING SERVICES profitable?

EXEL YACHTING SERVICES recorded a net loss in 2024.

Where is the headquarters of EXEL YACHTING SERVICES ?

The headquarters of EXEL YACHTING SERVICES is located in LE GRAU DU ROI (30240), in the department Gard.

Where to find the tax return of EXEL YACHTING SERVICES ?

The tax return of EXEL YACHTING SERVICES 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 EXEL YACHTING SERVICES operate?

EXEL YACHTING SERVICES 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.