SOCIETE PUBLIQUE LOCALE PORT DE FREJUS : revenue, balance sheet and financial ratios

SOCIETE PUBLIQUE LOCALE PORT DE FREJUS is a French company founded 27 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in FREJUS (83370), this company of category PME shows in 2024 a revenue of 3.5 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 - SOCIETE PUBLIQUE LOCALE PORT DE FREJUS (SIREN 420877888)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 3 502 192 € 3 618 830 € 3 219 634 € 3 079 809 € 2 865 398 € 2 969 973 € 2 892 492 € 2 703 898 €
Net income 47 614 € 101 563 € -47 499 € 24 150 € -823 € 11 885 € 15 714 € 113 446 €
EBITDA 799 626 € 843 143 € 672 491 € 769 863 € 678 008 € 675 929 € 621 694 € 723 258 €
Net margin 1.4% 2.8% -1.5% 0.8% -0.0% 0.4% 0.5% 4.2%

Revenue and income statement

In 2024, SOCIETE PUBLIQUE LOCALE PORT DE FREJUS achieves revenue of 3.5 M€. Revenue is growing positively over 8 years (CAGR: +3.3%). Slight decline of -3% vs 2023. After deducting consumption (831 €), gross margin stands at 3.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 800 k€, representing 22.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 1.4% 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

3 502 192 €

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

3 501 361 €

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

799 626 €

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

46 450 €

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

47 614 €

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

22.8%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.0% 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 (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

84.729%

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

28.315%

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

20.029%

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

1.304

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

56.4%

Solvency indicators evolution
SOCIETE PUBLIQUE LOCALE PORT DE FREJUS

Sector positioning

Debt ratio
84.73 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Average

In 2024, the debt ratio of SOCIETE PUBLIQUE LOCALE P... (84.73) 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
28.32% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Good +12 pts over 3 years

In 2024, the financial autonomy of SOCIETE PUBLIQUE LOCALE P... (28.3%) 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
1.3 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Average -7 pts over 3 years

In 2024, the repayment capacity of SOCIETE PUBLIQUE LOCALE P... (1.30) 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 38.05. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.

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

38.045

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

5.796

Liquidity indicators evolution
SOCIETE PUBLIQUE LOCALE PORT DE FREJUS

Sector positioning

Liquidity ratio
38.05 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Watch -5 pts over 3 years

In 2024, the liquidity ratio of SOCIETE PUBLIQUE LOCALE P... (38.05) 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
5.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.13x
Excellent

In 2024, the interest coverage of SOCIETE PUBLIQUE LOCALE P... (5.8x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 136 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). WCR is negative (-76 days): operations structurally generate cash. Notable WCR improvement over the period (-103%), 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

-741 274 €

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

44 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

136 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

-76 j

WCR and payment terms evolution
SOCIETE PUBLIQUE LOCALE PORT DE FREJUS

Positioning of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS is estimated at 2 870 321 € (range 1 572 454€ - 4 766 587€). With an EBITDA of 799 626€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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
114 transactions
1572k€ 2870k€ 4766k€
2 870 321 € Range: 1 572 454€ - 4 766 587€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
799 626 € × 5.1x
Estimation 4 077 540 €
2 360 094€ - 6 369 589€
Revenue Multiple 30%
3 502 192 € × 0.72x
Estimation 2 526 365 €
1 164 896€ - 4 799 969€
Net Income Multiple 20%
47 614 € × 7.7x
Estimation 368 209 €
214 693€ - 709 011€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 activités récréatives et de loisirs)

Compare SOCIETE PUBLIQUE LOCALE PORT DE FREJUS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about SOCIETE PUBLIQUE LOCALE PORT DE FREJUS

What is the revenue of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS ?

The revenue of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS in 2024 is 3.5 M€.

Is SOCIETE PUBLIQUE LOCALE PORT DE FREJUS profitable?

Yes, SOCIETE PUBLIQUE LOCALE PORT DE FREJUS generated a net profit of 48 k€ in 2024.

Where is the headquarters of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS ?

The headquarters of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS is located in FREJUS (83370), in the department Var.

Where to find the tax return of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS ?

The tax return of SOCIETE PUBLIQUE LOCALE PORT DE FREJUS 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 PUBLIQUE LOCALE PORT DE FREJUS operate?

SOCIETE PUBLIQUE LOCALE PORT DE FREJUS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.