PORT D HIVER YACHTING : revenue, balance sheet and financial ratios

PORT D HIVER YACHTING is a French company founded 25 years ago, specialized in the sector Réparation et maintenance navale. Based in BORMES-LES-MIMOSAS (83230), this company of category PME shows in 2024 a revenue of 21.7 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 - PORT D HIVER YACHTING (SIREN 434387593)
Indicator 2024 2023 2022 2020 2019 2018 2016
Revenue 21 744 685 € N/C 21 905 364 € N/C N/C N/C N/C
Net income -3 349 810 € 178 698 € 221 624 € 144 936 € 3 443 € -233 531 € -56 045 €
EBITDA -1 109 739 € N/C 439 793 € N/C N/C N/C N/C
Net margin -15.4% N/C 1.0% N/C N/C N/C N/C

Revenue and income statement

In 2024, PORT D HIVER YACHTING achieves revenue of 21.7 M€. Activity remains stable over the period (CAGR: -0.4%). After deducting consumption (19.9 M€), gross margin stands at 1.8 M€, i.e. a rate of 8%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.1 M€, representing -5.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.3 M€ (-15.4% 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

21 744 685 €

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

1 828 266 €

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

-1 109 739 €

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

-2 989 774 €

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

-3 349 810 €

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

-5.1%

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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 -148%. 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 -22%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-147.695%

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

-22.158%

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

-9.367%

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

-2.036

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

46.8%

Solvency indicators evolution
PORT D HIVER YACHTING

Sector positioning

Debt ratio
-147.69 2024
2022
2023
2024
Q1: 2.02
Med: 25.41
Q3: 83.44
Excellent -56 pts over 3 years

In 2024, the debt ratio of PORT D HIVER YACHTING (-147.69) 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
-22.16% 2024
2022
2023
2024
Q1: 15.79%
Med: 35.51%
Q3: 56.77%
Watch

In 2024, the financial autonomy of PORT D HIVER YACHTING (-22.2%) 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
-2.04 years 2024
2022
2024
Q1: 0.0 years
Med: 0.23 years
Q3: 1.73 years
Excellent -50 pts over 2 years

In 2024, the repayment capacity of PORT D HIVER YACHTING (-2.04) 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 85.76. 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

85.76

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

-22.053

Liquidity indicators evolution
PORT D HIVER YACHTING

Sector positioning

Liquidity ratio
85.76 2024
2022
2023
2024
Q1: 131.09
Med: 210.02
Q3: 315.79
Watch -7 pts over 3 years

In 2024, the liquidity ratio of PORT D HIVER YACHTING (85.76) 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
-22.05x 2024
2022
2024
Q1: 0.0x
Med: 0.32x
Q3: 4.12x
Watch -53 pts over 2 years

In 2024, the interest coverage of PORT D HIVER YACHTING (-22.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 3.1 M€ to permanently finance.

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

3 141 672 €

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

53 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

51 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

52 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

52 j

WCR and payment terms evolution
PORT D HIVER YACHTING

Positioning of PORT D HIVER YACHTING in its sector

Comparison with sector Réparation et maintenance navale

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 4 076 060€ to 11 040 613€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4076k€ 7975k€ 11040k€
7 975 036 € Range: 4 076 060€ - 11 040 613€
NAF 5 all-time
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 (Réparation et maintenance navale)

Compare PORT D HIVER YACHTING with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation et maintenance navale

Frequently asked questions about PORT D HIVER YACHTING

What is the revenue of PORT D HIVER YACHTING ?

The revenue of PORT D HIVER YACHTING in 2024 is 21.7 M€.

Is PORT D HIVER YACHTING profitable?

PORT D HIVER YACHTING recorded a net loss in 2024.

Where is the headquarters of PORT D HIVER YACHTING ?

The headquarters of PORT D HIVER YACHTING is located in BORMES-LES-MIMOSAS (83230), in the department Var.

Where to find the tax return of PORT D HIVER YACHTING ?

The tax return of PORT D HIVER YACHTING 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 PORT D HIVER YACHTING operate?

PORT D HIVER YACHTING operates in the sector Réparation et maintenance navale (NAF code 33.15Z). See the 'Sector positioning' section above to compare the company with its competitors.