SAINT-NAZAIRE AGGLOMERATION TOURISME : revenue, balance sheet and financial ratios

SAINT-NAZAIRE AGGLOMERATION TOURISME is a French company founded 9 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in SAINT-NAZAIRE (44600), this company of category ETI shows in 2024 a revenue of 4.7 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 - SAINT-NAZAIRE AGGLOMERATION TOURISME (SIREN 828620831)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 4 723 837 € 4 142 460 € 3 704 246 € 3 260 387 € 1 408 109 € 3 463 475 € 5 380 040 €
Net income 3 853 € 7 325 € -122 742 € -19 574 € 39 256 € 11 656 € 19 952 €
EBITDA 177 743 € 184 372 € 111 544 € 76 949 € 201 865 € 167 957 € 134 933 €
Net margin 0.1% 0.2% -3.3% -0.6% 2.8% 0.3% 0.4%

Revenue and income statement

In 2024, SAINT-NAZAIRE AGGLOMERATION TOURISME achieves revenue of 4.7 M€. Activity remains stable over the period (CAGR: -2.1%). Vs 2023, growth of +14% (4.1 M€ -> 4.7 M€). After deducting consumption (295 k€), gross margin stands at 4.4 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 178 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 723 837 €

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

4 428 577 €

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

177 743 €

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

-60 584 €

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

3 853 €

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

2.4%

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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 10%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

10.149%

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

21.366%

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

2.468%

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

0.271

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

46.3%

Solvency indicators evolution
SAINT-NAZAIRE AGGLOMERATION TOURISME

Sector positioning

Debt ratio
10.15 2024
2022
2023
2024
Q1: 0.0
Med: 3.11
Q3: 35.73
Average -20 pts over 3 years

In 2024, the debt ratio of SAINT-NAZAIRE AGGLOMERATI... (10.15) 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
21.37% 2024
2022
2023
2024
Q1: 4.92%
Med: 27.97%
Q3: 55.75%
Average

In 2024, the financial autonomy of SAINT-NAZAIRE AGGLOMERATI... (21.4%) 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
0.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.56 years
Average -13 pts over 3 years

In 2024, the repayment capacity of SAINT-NAZAIRE AGGLOMERATI... (0.27) 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 75.59. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

75.587

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

0.424

Liquidity indicators evolution
SAINT-NAZAIRE AGGLOMERATION TOURISME

Sector positioning

Liquidity ratio
75.59 2024
2022
2023
2024
Q1: 116.88
Med: 188.57
Q3: 339.88
Watch

In 2024, the liquidity ratio of SAINT-NAZAIRE AGGLOMERATI... (75.59) 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
0.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.4x
Excellent

In 2024, the interest coverage of SAINT-NAZAIRE AGGLOMERATI... (0.4x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 178 k€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

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

178 278 €

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

22 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

77 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

13 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

14 j

WCR and payment terms evolution
SAINT-NAZAIRE AGGLOMERATION TOURISME

Positioning of SAINT-NAZAIRE AGGLOMERATION TOURISME in its sector

Comparison with sector Autres services de réservation et activités connexes

Valuation estimate

Based on 163 transactions of similar company sales (all years), the value of SAINT-NAZAIRE AGGLOMERATION TOURISME is estimated at 750 891 € (range 349 256€ - 1 222 910€). With an EBITDA of 177 743€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2024
163 transactions
349k€ 750k€ 1222k€
750 891 € Range: 349 256€ - 1 222 910€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
177 743 € × 2.4x
Estimation 419 708 €
132 462€ - 847 534€
Revenue Multiple 30%
4 723 837 € × 0.38x
Estimation 1 799 839 €
941 905€ - 2 647 352€
Net Income Multiple 20%
3 853 € × 1.4x
Estimation 5 426 €
2 272€ - 24 690€
How is this estimate calculated?

This estimate is based on the analysis of 163 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 (Autres services de réservation et activités connexes)

Compare SAINT-NAZAIRE AGGLOMERATION TOURISME with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de réservation et activités connexes

Frequently asked questions about SAINT-NAZAIRE AGGLOMERATION TOURISME

What is the revenue of SAINT-NAZAIRE AGGLOMERATION TOURISME ?

The revenue of SAINT-NAZAIRE AGGLOMERATION TOURISME in 2024 is 4.7 M€.

Is SAINT-NAZAIRE AGGLOMERATION TOURISME profitable?

Yes, SAINT-NAZAIRE AGGLOMERATION TOURISME generated a net profit of 4 k€ in 2024.

Where is the headquarters of SAINT-NAZAIRE AGGLOMERATION TOURISME ?

The headquarters of SAINT-NAZAIRE AGGLOMERATION TOURISME is located in SAINT-NAZAIRE (44600), in the department Loire-Atlantique.

Where to find the tax return of SAINT-NAZAIRE AGGLOMERATION TOURISME ?

The tax return of SAINT-NAZAIRE AGGLOMERATION TOURISME 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 SAINT-NAZAIRE AGGLOMERATION TOURISME operate?

SAINT-NAZAIRE AGGLOMERATION TOURISME operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.