PUNCH CROISIERES : revenue, balance sheet and financial ratios

PUNCH CROISIERES is a French company founded 31 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in LE MARIN (97290), this company of category PME shows in 2022 a revenue of 1.0 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 - PUNCH CROISIERES (SIREN 400083713)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C 1 035 939 € 754 147 € 688 248 € 1 007 348 € 923 356 € 786 827 € 1 381 522 € 753 089 €
Net income -14 652 € -353 107 € 1 107 € 257 044 € 36 671 € 696 834 € -263 360 € 148 526 € 145 318 € 114 650 €
EBITDA N/C N/C -102 738 € 112 139 € -164 868 € 237 342 € -86 726 € -63 723 € -84 349 € -175 924 €
Net margin N/C N/C 0.1% 34.1% 5.3% 69.2% -28.5% 18.9% 10.5% 15.2%

Revenue and income statement

In 2024, PUNCH CROISIERES records a net loss of 15 k€. This deficit will reduce equity on the balance sheet.

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

-14 652 €

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

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

47.97%

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

29.659%

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

50.6%

Solvency indicators evolution
PUNCH CROISIERES

Sector positioning

Debt ratio
47.97 2024
2022
2023
2024
Q1: 0.0
Med: 14.41
Q3: 91.18
Average -14 pts over 3 years

In 2024, the debt ratio of PUNCH CROISIERES (47.97) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
29.66% 2024
2022
2023
2024
Q1: 0.19%
Med: 23.0%
Q3: 57.23%
Good +17 pts over 3 years

In 2024, the financial autonomy of PUNCH CROISIERES (29.7%) 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
5.53 years 2022
2022
Q1: 0.0 years
Med: 0.09 years
Q3: 2.22 years
Watch

In 2022, the repayment capacity of PUNCH CROISIERES (5.53) 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 59.23. 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

59.229

Liquidity indicators evolution
PUNCH CROISIERES

Sector positioning

Liquidity ratio
59.23 2024
2022
2023
2024
Q1: 83.34
Med: 198.01
Q3: 537.14
Watch -7 pts over 3 years

In 2024, the liquidity ratio of PUNCH CROISIERES (59.23) 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
-11.04x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.9x
Watch

In 2022, the interest coverage of PUNCH CROISIERES (-11.0x) 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: 1570 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1158 days. The gap of 412 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

1570 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

1158 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

0 j

WCR and payment terms evolution
PUNCH CROISIERES

Positioning of PUNCH CROISIERES in its sector

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

Similar companies (Location et location-bail d'articles de loisirs et de sport )

Compare PUNCH CROISIERES 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 PUNCH CROISIERES

What is the revenue of PUNCH CROISIERES ?

The revenue of PUNCH CROISIERES in 2022 is 1.0 M€.

Is PUNCH CROISIERES profitable?

PUNCH CROISIERES recorded a net loss in 2024.

Where is the headquarters of PUNCH CROISIERES ?

The headquarters of PUNCH CROISIERES is located in LE MARIN (97290), in the department Martinique.

Where to find the tax return of PUNCH CROISIERES ?

The tax return of PUNCH CROISIERES 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 PUNCH CROISIERES operate?

PUNCH CROISIERES 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.