SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE : revenue, balance sheet and financial ratios

SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE is a French company founded 3 years ago, specialized in the sector Services auxiliaires des transports par eau. Based in CIBOURE (64500), this company of category PME shows in 2024 a revenue of 2.9 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 - SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE (SIREN 921329926)
Indicator 2024 2023
Revenue 2 869 592 € 2 738 656 €
Net income 48 464 € 316 €
EBITDA 165 059 € -86 329 €
Net margin 1.7% 0.0%

Revenue and income statement

In 2024, SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE achieves revenue of 2.9 M€. Vs 2023: +5%. After deducting consumption (54 k€), gross margin stands at 2.8 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 165 k€, representing 5.8% of revenue. Positive scissor effect: EBITDA margin improves by +8.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 1.7% 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

2 869 592 €

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

2 815 113 €

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

165 059 €

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

42 539 €

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

48 464 €

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

5.8%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.8% 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

33.72%

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

34.793%

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

2.78%

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

4.434

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

74.1%

Solvency indicators evolution
SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE

Sector positioning

Debt ratio
33.72 2024
2023
2024
Q1: 0.0
Med: 1.93
Q3: 50.7
Average -9 pts over 2 years

In 2024, the debt ratio of SPL D EXPLOITATION DU POR... (33.72) 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
34.79% 2024
2023
2024
Q1: 8.92%
Med: 34.89%
Q3: 61.04%
Average

In 2024, the financial autonomy of SPL D EXPLOITATION DU POR... (34.8%) 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
4.43 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 2.14 years
Average

In 2024, the repayment capacity of SPL D EXPLOITATION DU POR... (4.43) 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 175.61. 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 5.4x. 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

175.607

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

5.359

Liquidity indicators evolution
SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE

Sector positioning

Liquidity ratio
175.61 2024
2023
2024
Q1: 110.59
Med: 168.81
Q3: 296.94
Good -6 pts over 2 years

In 2024, the liquidity ratio of SPL D EXPLOITATION DU POR... (175.61) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.36x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.09x
Excellent +50 pts over 2 years

In 2024, the interest coverage of SPL D EXPLOITATION DU POR... (5.4x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 225 days. Excellent situation: suppliers finance 158 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 34 days of revenue, i.e. 268 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

267 934 €

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

67 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

225 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

34 j

WCR and payment terms evolution
SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE

Positioning of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE in its sector

Comparison with sector Services auxiliaires des transports par eau

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE is estimated at 212 850 € (range 112 472€ - 602 955€). With an EBITDA of 165 059€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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
205 transactions
112k€ 212k€ 602k€
212 850 € Range: 112 472€ - 602 955€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
165 059 € × 0.9x
Estimation 152 913 €
54 010€ - 352 224€
Revenue Multiple 30%
2 869 592 € × 0.15x
Estimation 429 665 €
275 702€ - 1 339 157€
Net Income Multiple 20%
48 464 € × 0.8x
Estimation 37 471 €
13 787€ - 125 483€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Services auxiliaires des transports par eau)

Compare SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE with other companies in the same sector:

Voir toutes les statistiques du secteur Services auxiliaires des transports par eau

Frequently asked questions about SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE

What is the revenue of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE ?

The revenue of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE in 2024 is 2.9 M€.

Is SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE profitable?

Yes, SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE generated a net profit of 48 k€ in 2024.

Where is the headquarters of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE ?

The headquarters of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE is located in CIBOURE (64500), in the department Pyrenees-Atlantiques.

Where to find the tax return of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE ?

The tax return of SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE 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 SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE operate?

SPL D EXPLOITATION DU PORT DEPARTEMENTAL DE SAINT-JEAN-DE-LUZ-CIBOURE operates in the sector Services auxiliaires des transports par eau (NAF code 52.22Z). See the 'Sector positioning' section above to compare the company with its competitors.