NAUTICA PARADISO : revenue, balance sheet and financial ratios

NAUTICA PARADISO is a French company founded 23 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in MANDELIEU-LA-NAPOULE (06210), this company of category PME shows in 2023 a revenue of 354 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 - NAUTICA PARADISO (SIREN 445262215)
Indicator 2023 2022 2020 2018 2017
Revenue 353 664 € 397 814 € 347 963 € 1 258 132 € 890 999 €
Net income -50 554 € -24 916 € -57 905 € 11 963 € 260 259 €
EBITDA -48 656 € -22 335 € -62 516 € 23 296 € -162 597 €
Net margin -14.3% -6.3% -16.6% 1.0% 29.2%

Revenue and income statement

In 2023, NAUTICA PARADISO achieves revenue of 354 k€. Revenue is declining over the period 2017-2023 (CAGR: -14.3%). Significant drop of -11% vs 2022. After deducting consumption (205 k€), gross margin stands at 149 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -49 k€, representing -13.8% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -118%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -51 k€ (-14.3% of revenue), which will impact equity.

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

353 664 €

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

148 713 €

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

-48 656 €

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

-50 330 €

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

-50 554 €

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

-13.8%

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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 -45%. 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 -118%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-44.62%

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

-117.737%

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

-13.764%

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

-2.331

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

23.6%

Solvency indicators evolution
NAUTICA PARADISO

Sector positioning

Debt ratio
-44.62 2023
2020
2022
2023
Q1: 0.0
Med: 19.07
Q3: 111.06
Excellent

In 2023, the debt ratio of NAUTICA PARADISO (-44.62) 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
-117.74% 2023
2020
2022
2023
Q1: 0.0%
Med: 25.82%
Q3: 58.21%
Average

In 2023, the financial autonomy of NAUTICA PARADISO (-117.7%) 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
-2.33 years 2023
2020
2022
2023
Q1: -0.02 years
Med: 0.0 years
Q3: 2.41 years
Excellent

In 2023, the repayment capacity of NAUTICA PARADISO (-2.33) 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 56.19. 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

56.191

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
NAUTICA PARADISO

Sector positioning

Liquidity ratio
56.19 2023
2020
2022
2023
Q1: 89.67
Med: 199.74
Q3: 499.08
Watch

In 2023, the liquidity ratio of NAUTICA PARADISO (56.19) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2023
2020
2022
2023
Q1: -0.13x
Med: 0.0x
Q3: 3.96x
Good

In 2023, the interest coverage of NAUTICA PARADISO (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 120 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 200 days. Excellent situation: suppliers finance 80 days of the operating cycle (retail model). Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 60 k€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.

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

60 165 €

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

120 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

200 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

65 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

61 j

WCR and payment terms evolution
NAUTICA PARADISO

Positioning of NAUTICA PARADISO 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 NAUTICA PARADISO is estimated at 202 276 € (range 104 366€ - 488 484€). 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 2023
87 tx
104k€ 202k€ 488k€
202 276 € Range: 104 366€ - 488 484€
NAF 5 all-time

Valuation method used

Revenue Multiple
353 664 € × 0.57x = 202 277 €
Range: 104 367€ - 488 485€

Only this financial indicator is available for this company.

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 NAUTICA PARADISO 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 NAUTICA PARADISO

What is the revenue of NAUTICA PARADISO ?

The revenue of NAUTICA PARADISO in 2023 is 354 k€.

Is NAUTICA PARADISO profitable?

NAUTICA PARADISO recorded a net loss in 2023.

Where is the headquarters of NAUTICA PARADISO ?

The headquarters of NAUTICA PARADISO is located in MANDELIEU-LA-NAPOULE (06210), in the department Alpes-Maritimes.

Where to find the tax return of NAUTICA PARADISO ?

The tax return of NAUTICA PARADISO 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 NAUTICA PARADISO operate?

NAUTICA PARADISO 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.