SUD ESTUAIRE ET LITTORAL : revenue, balance sheet and financial ratios

SUD ESTUAIRE ET LITTORAL is a French company founded 21 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in SAINT-BREVIN-LES-PINS (44250), this company of category PME shows in 2024 a revenue of 983 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 - SUD ESTUAIRE ET LITTORAL (SIREN 479939647)
Indicator 2024 2022 2020 2019 2018 2017 2016
Revenue 983 249 € 730 069 € 339 861 € 1 731 013 € 2 031 042 € 1 987 678 € 1 891 756 €
Net income 32 502 € -26 512 € 3 464 € 11 490 € -113 906 € 54 338 € 38 874 €
EBITDA 493 088 € 311 706 € 185 576 € 627 423 € 529 281 € 610 471 € 580 377 €
Net margin 3.3% -3.6% 1.0% 0.7% -5.6% 2.7% 2.1%

Revenue and income statement

In 2024, SUD ESTUAIRE ET LITTORAL achieves revenue of 983 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.9%). Vs 2022, growth of +35% (730 k€ -> 983 k€). After deducting consumption (58 k€), gross margin stands at 925 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 493 k€, representing 50.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 3.3% 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

983 249 €

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

924 958 €

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

493 088 €

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

25 144 €

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

32 502 €

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

32.9%

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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 0%. 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 39%. The balance between equity and debt is satisfactory. Cash flow represents 3.1% 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

0.0%

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

39.165%

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

3.069%

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

0.0

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

10.9%

Solvency indicators evolution
SUD ESTUAIRE ET LITTORAL

Sector positioning

Debt ratio
0.0 2024
2020
2022
2024
Q1: 0.0
Med: 3.11
Q3: 35.73
Excellent -25 pts over 3 years

In 2024, the debt ratio of SUD ESTUAIRE ET LITTORAL (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
39.16% 2024
2020
2022
2024
Q1: 4.92%
Med: 27.97%
Q3: 55.75%
Good -15 pts over 3 years

In 2024, the financial autonomy of SUD ESTUAIRE ET LITTORAL (39.2%) 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
0.0 years 2024
2020
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.56 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SUD ESTUAIRE ET LITTORAL (0.00) 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 220.45. 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

220.45

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
SUD ESTUAIRE ET LITTORAL

Sector positioning

Liquidity ratio
220.45 2024
2020
2022
2024
Q1: 116.88
Med: 188.57
Q3: 339.88
Good

In 2024, the liquidity ratio of SUD ESTUAIRE ET LITTORAL (220.45) 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
0.0x 2024
2020
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.4x
Average -50 pts over 3 years

In 2024, the interest coverage of SUD ESTUAIRE ET LITTORAL (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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 111 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. WCR is negative (-48 days): operations structurally generate cash. Over 2016-2024, WCR increased by +60%, requiring additional financing.

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

-131 687 €

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

15 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

126 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

-48 j

WCR and payment terms evolution
SUD ESTUAIRE ET LITTORAL

Positioning of SUD ESTUAIRE ET LITTORAL 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 SUD ESTUAIRE ET LITTORAL is estimated at 703 713 € (range 246 383€ - 1 382 564€). With an EBITDA of 493 088€, 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
246k€ 703k€ 1382k€
703 713 € Range: 246 383€ - 1 382 564€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
493 088 € × 2.4x
Estimation 1 164 340 €
367 470€ - 2 351 199€
Revenue Multiple 30%
983 249 € × 0.38x
Estimation 374 630 €
196 054€ - 551 036€
Net Income Multiple 20%
32 502 € × 1.4x
Estimation 45 774 €
19 164€ - 208 273€
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 SUD ESTUAIRE ET LITTORAL with other companies in the same sector:

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

Frequently asked questions about SUD ESTUAIRE ET LITTORAL

What is the revenue of SUD ESTUAIRE ET LITTORAL ?

The revenue of SUD ESTUAIRE ET LITTORAL in 2024 is 983 k€.

Is SUD ESTUAIRE ET LITTORAL profitable?

Yes, SUD ESTUAIRE ET LITTORAL generated a net profit of 33 k€ in 2024.

Where is the headquarters of SUD ESTUAIRE ET LITTORAL ?

The headquarters of SUD ESTUAIRE ET LITTORAL is located in SAINT-BREVIN-LES-PINS (44250), in the department Loire-Atlantique.

Where to find the tax return of SUD ESTUAIRE ET LITTORAL ?

The tax return of SUD ESTUAIRE ET LITTORAL 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 SUD ESTUAIRE ET LITTORAL operate?

SUD ESTUAIRE ET LITTORAL 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.