MAITRE COQ SAILING : revenue, balance sheet and financial ratios

MAITRE COQ SAILING is a French company founded 4 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in LA ROCHELLE (17000), this company of category GE shows in 2025 a revenue of 1.7 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 - MAITRE COQ SAILING (SIREN 900764937)
Indicator 2025 2024 2023 2022 2021
Revenue 1 740 000 € 1 440 000 € 645 000 € N/C 15 050 €
Net income -1 032 840 € -133 472 € -95 647 € -27 660 € -154 978 €
EBITDA 313 819 € 307 563 € 299 666 € -15 667 € -394 925 €
Net margin -59.4% -9.3% -14.8% N/C -1029.8%

Revenue and income statement

In 2025, MAITRE COQ SAILING achieves revenue of 1.7 M€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +227.9%. Vs 2024, growth of +21% (1.4 M€ -> 1.7 M€). After deducting consumption (0 €), gross margin stands at 1.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 314 k€, representing 18.0% of revenue. Warning negative scissor effect: despite revenue change (+21%), EBITDA varies by +2%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -1.0 M€ (-59.4% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 740 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 740 000 €

EBITDA (2025) ?
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

313 819 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 493 916 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 032 840 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.0%

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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 -857%. 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 -13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 45.2% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-856.812%

Financial autonomy (2025) ?
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

-12.531%

Cash flow / Revenue (2025) ?
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

45.161%

Repayment capacity (2025) ?
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

9.7

Asset age ratio (2025) ?
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

60.1%

Solvency indicators evolution
MAITRE COQ SAILING

Sector positioning

Debt ratio
-856.81 2025
2023
2024
2025
Q1: 0.0
Med: 8.68
Q3: 43.26
Excellent -74 pts over 3 years

In 2025, the debt ratio of MAITRE COQ SAILING (-856.81) 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
-12.53% 2025
2023
2024
2025
Q1: 0.78%
Med: 38.29%
Q3: 71.43%
Watch

In 2025, the financial autonomy of MAITRE COQ SAILING (-12.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
9.7 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.25 years
Watch

In 2025, the repayment capacity of MAITRE COQ SAILING (9.70) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 402.67. 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 57.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

402.669

Interest coverage (2025) ?
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

57.649

Liquidity indicators evolution
MAITRE COQ SAILING

Sector positioning

Liquidity ratio
402.67 2025
2023
2024
2025
Q1: 91.62
Med: 237.24
Q3: 625.01
Good +18 pts over 3 years

In 2025, the liquidity ratio of MAITRE COQ SAILING (402.67) 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
57.65x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.03x
Q3: 3.79x
Excellent

In 2025, the interest coverage of MAITRE COQ SAILING (57.6x) 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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Overall, WCR represents 303 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2021-2025, WCR increased by +4114%, requiring additional financing.

Operating WCR (2025) ?
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

1 464 262 €

Customer credit (2025) ?
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

30 j

Supplier credit (2025) ?
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

99 j

Inventory turnover (2025) ?
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 (2025) ?
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

303 j

WCR and payment terms evolution
MAITRE COQ SAILING

Positioning of MAITRE COQ SAILING in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of MAITRE COQ SAILING is estimated at 823 031 € (range 252 811€ - 1 931 240€). With an EBITDA of 313 819€, the sector multiple of 2.3x is applied. 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 2025
87 tx
252k€ 823k€ 1931k€
823 031 € Range: 252 811€ - 1 931 240€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
313 819 € × 2.3x
Estimation 719 738 €
96 412€ - 1 648 001€
Revenue Multiple 30%
1 740 000 € × 0.57x
Estimation 995 187 €
513 477€ - 2 403 307€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 et location-bail d'articles de loisirs et de sport )

Compare MAITRE COQ SAILING with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about MAITRE COQ SAILING

What is the revenue of MAITRE COQ SAILING ?

The revenue of MAITRE COQ SAILING in 2025 is 1.7 M€.

Is MAITRE COQ SAILING profitable?

MAITRE COQ SAILING recorded a net loss in 2025.

Where is the headquarters of MAITRE COQ SAILING ?

The headquarters of MAITRE COQ SAILING is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of MAITRE COQ SAILING ?

The tax return of MAITRE COQ SAILING 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 MAITRE COQ SAILING operate?

MAITRE COQ SAILING operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.