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NEPTUNE NAVIGATION : revenue, balance sheet and financial ratios

NEPTUNE NAVIGATION is a French company founded 30 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in TOULON (83000), this company of category PME shows in 2016 a revenue of 187 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 - NEPTUNE NAVIGATION (SIREN 403388622)
Indicator 2016
Revenue 186 912 €
Net income 17 476 €
EBITDA 24 430 €
Net margin 9.3%

Revenue and income statement

In 2016, NEPTUNE NAVIGATION achieves revenue of 187 k€. After deducting consumption (76 k€), gross margin stands at 111 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 13.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 9.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

186 912 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

111 364 €

EBITDA (2016) ?
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

24 430 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 616 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 476 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.1%

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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 290%. 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 48%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.0% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

289.955%

Financial autonomy (2016) ?
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

47.737%

Cash flow / Revenue (2016) ?
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

11.951%

Repayment capacity (2016) ?
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

3.321

Asset age ratio (2016) ?
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

21.2%

Solvency indicators evolution
NEPTUNE NAVIGATION

Sector positioning

Debt ratio
289.95 2016
2016
Q1: 1.49
Med: 35.43
Q3: 146.14
Watch

In 2016, the debt ratio of NEPTUNE NAVIGATION (289.95) 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
47.74% 2016
2016
Q1: 10.65%
Med: 31.92%
Q3: 56.57%
Good

In 2016, the financial autonomy of NEPTUNE NAVIGATION (47.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.32 years 2016
2016
Q1: 0.0 years
Med: 0.48 years
Q3: 3.03 years
Average

In 2016, the repayment capacity of NEPTUNE NAVIGATION (3.32) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 103.60. 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 10.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2016) ?
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

103.602

Interest coverage (2016) ?
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

10.377

Liquidity indicators evolution
NEPTUNE NAVIGATION

Sector positioning

Liquidity ratio
103.6 2016
2016
Q1: 119.28
Med: 180.24
Q3: 304.63
Watch

In 2016, the liquidity ratio of NEPTUNE NAVIGATION (103.60) 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
10.38x 2016
2016
Q1: 0.0x
Med: 1.24x
Q3: 8.17x
Excellent

In 2016, the interest coverage of NEPTUNE NAVIGATION (10.4x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-22 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-11 430 €

Customer credit (2016) ?
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

12 j

Supplier credit (2016) ?
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

40 j

Inventory turnover (2016) ?
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

132 j

WCR in days of revenue (2016) ?
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

-22 j

WCR and payment terms evolution
NEPTUNE NAVIGATION

Positioning of NEPTUNE NAVIGATION in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of NEPTUNE NAVIGATION is estimated at 73 285 € (range 31 904€ - 128 428€). With an EBITDA of 24 430€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.28x (conservative valuation). 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 2016
239 transactions
31k€ 73k€ 128k€
73 285 € Range: 31 904€ - 128 428€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 430 € × 3.4x
Estimation 82 897 €
33 114€ - 144 131€
Revenue Multiple 30%
186 912 € × 0.28x
Estimation 52 857 €
30 111€ - 91 603€
Net Income Multiple 20%
17 476 € × 4.6x
Estimation 79 896 €
31 572€ - 144 413€
How is this estimate calculated?

This estimate is based on the analysis of 239 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 NEPTUNE NAVIGATION 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 NEPTUNE NAVIGATION

What is the revenue of NEPTUNE NAVIGATION ?

The revenue of NEPTUNE NAVIGATION in 2016 is 187 k€.

Is NEPTUNE NAVIGATION profitable?

Yes, NEPTUNE NAVIGATION generated a net profit of 17 k€ in 2016.

Where is the headquarters of NEPTUNE NAVIGATION ?

The headquarters of NEPTUNE NAVIGATION is located in TOULON (83000), in the department Var.

Where to find the tax return of NEPTUNE NAVIGATION ?

The tax return of NEPTUNE NAVIGATION 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 NEPTUNE NAVIGATION operate?

NEPTUNE NAVIGATION 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.