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SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD : revenue, balance sheet and financial ratios

SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD is a French company founded 13 years ago, specialized in the sector Restauration traditionnelle. Based in DINARD (35800), this company of category PME shows in 2024 a revenue of 60 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 - SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD (SIREN 791809239)
Indicator 2024
Revenue 60 320 €
Net income -66 273 €
EBITDA -84 454 €
Net margin -109.9%

Revenue and income statement

In 2024, SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD achieves revenue of 60 k€. After deducting consumption (21 k€), gross margin stands at 40 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -84 k€, representing -140.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -66 k€ (-109.9% 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

60 320 €

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

39 647 €

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

-84 454 €

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

-84 603 €

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

-66 273 €

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

-140.0%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

32.269%

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

75.078%

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

-138.483%

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

-0.632

Solvency indicators evolution
SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD

Sector positioning

Debt ratio
32.27 2024
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average

In 2024, the debt ratio of SOCIETE D EXPLOITATION DU... (32.27) 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
75.08% 2024
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of SOCIETE D EXPLOITATION DU... (75.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.63 years 2024
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Excellent

In 2024, the repayment capacity of SOCIETE D EXPLOITATION DU... (-0.63) 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 12786.48. 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

12786.483

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

0.0

Liquidity indicators evolution
SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD

Sector positioning

Liquidity ratio
12786.48 2024
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Excellent

In 2024, the liquidity ratio of SOCIETE D EXPLOITATION DU... (12786.48) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Average

In 2024, the interest coverage of SOCIETE D EXPLOITATION DU... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 1069 days of revenue, i.e. 179 k€ 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

179 072 €

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

0 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

5 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 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

1069 j

WCR and payment terms evolution
SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD

Positioning of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD is estimated at 34 372 € (range 19 967€ - 50 610€). 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.

Estimated enterprise value 2024
698 transactions
19k€ 34k€ 50k€
34 372 € Range: 19 967€ - 50 610€
NAF 5 année 2024

Valuation method used

Revenue Multiple
60 320 € × 0.57x = 34 372 €
Range: 19 968€ - 50 610€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD

What is the revenue of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD ?

The revenue of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD in 2024 is 60 k€.

Is SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD profitable?

SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD recorded a net loss in 2024.

Where is the headquarters of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD ?

The headquarters of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD is located in DINARD (35800), in the department Ille-et-Vilaine.

Where to find the tax return of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD ?

The tax return of SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD 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 SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD operate?

SOCIETE D EXPLOITATION DU RESTAURANT DU YACHT CLUB DE DINARD operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.