SIREN : 378196539
SPORTS NAUTIC is a French company founded 36 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in MARSEILLE (13007), this company of category PME shows in 2023 a revenue of 200 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 199 689 € | 186 384 € | 112 504 € | 154 270 € | 160 159 € | 161 609 € | 162 308 € |
| Net income | 12 284 € | 27 197 € | 6 986 € | -1 728 € | -4 109 € | -4 672 € | 1 126 € |
| EBITDA | 14 166 € | 27 337 € | 7 186 € | 248 € | -974 € | -1 713 € | 3 871 € |
| Net margin | 6.2% | 14.6% | 6.2% | -1.1% | -2.6% | -2.9% | 0.7% |
In 2023, SPORTS NAUTIC achieves revenue of 200 k€. Revenue is growing positively over 7 years (CAGR: +3.5%). Vs 2022: +7%. After deducting consumption (126 k€), gross margin stands at 74 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 7.1% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -48%, reducing margin by 7.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 6.2% of revenue. This profit can be retained or distributed to shareholders.
199 689 €
73 744 €
14 166 €
14 031 €
12 284 €
7.1%
The debt ratio (= Financial debt / Equity x 100) stands at 199%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
199.178%
31.496%
6.202%
11.725
3.1%
In 2023, the debt ratio of SPORTS NAUTIC (199.18) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of SPORTS NAUTIC (31.5%) 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.
In 2023, the repayment capacity of SPORTS NAUTIC (11.72) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 1422.08. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.
1422.084
1.482
In 2023, the liquidity ratio of SPORTS NAUTIC (1422.08) 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.
In 2023, the interest coverage of SPORTS NAUTIC (1.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 14 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 262 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 258 days of revenue, i.e. 143 k€ to permanently finance. Over 2017-2023, WCR increased by +26%, requiring additional financing.
143 079 €
0 j
14 j
262 j
258 j
Based on 100 transactions of similar company sales in 2023, the value of SPORTS NAUTIC is estimated at 62 534 € (range 31 920€ - 129 838€). With an EBITDA of 14 166€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.
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This estimate is based on the analysis of 100 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SPORTS NAUTIC with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers
The revenue of SPORTS NAUTIC in 2023 is 200 k€.
Yes, SPORTS NAUTIC generated a net profit of 12 k€ in 2023.
The headquarters of SPORTS NAUTIC is located in MARSEILLE (13007), in the department Bouches-du-Rhone.
The tax return of SPORTS NAUTIC 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).
SPORTS NAUTIC operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.