SUD PLAISANCE COTE D'AZUR : revenue, balance sheet and financial ratios

SUD PLAISANCE COTE D'AZUR is a French company founded 4 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in MARSEILLE (13008), this company of category PME shows in 2023 a revenue of 2.1 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 - SUD PLAISANCE COTE D'AZUR (SIREN 913128054)
Indicator 2023 2022
Revenue 2 069 518 € 807 864 €
Net income -388 424 € -33 958 €
EBITDA -256 338 € -26 020 €
Net margin -18.8% -4.2%

Revenue and income statement

In 2023, SUD PLAISANCE COTE D'AZUR achieves revenue of 2.1 M€. Vs 2022, growth of +156% (808 k€ -> 2.1 M€). After deducting consumption (1.4 M€), gross margin stands at 697 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -256 k€, representing -12.4% of revenue. Warning negative scissor effect: despite revenue change (+156%), EBITDA varies by -885%, reducing margin by 9.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -388 k€ (-18.8% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 069 518 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

696 594 €

EBITDA (2023) ?
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

-256 338 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-329 302 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-388 424 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-12.3%

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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 -660%. 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 -9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-659.908%

Financial autonomy (2023) ?
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

-9.293%

Cash flow / Revenue (2023) ?
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

-16.415%

Repayment capacity (2023) ?
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

-3.326

Asset age ratio (2023) ?
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

82.8%

Solvency indicators evolution
SUD PLAISANCE COTE D'AZUR

Sector positioning

Debt ratio
-659.91 2023
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Excellent -50 pts over 2 years

In 2023, the debt ratio of SUD PLAISANCE COTE D'AZUR (-659.91) 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
-9.29% 2023
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average

In 2023, the financial autonomy of SUD PLAISANCE COTE D'AZUR (-9.3%) 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
-3.33 years 2023
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Excellent

In 2023, the repayment capacity of SUD PLAISANCE COTE D'AZUR (-3.33) 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 108.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

108.27

Interest coverage (2023) ?
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

-11.836

Liquidity indicators evolution
SUD PLAISANCE COTE D'AZUR

Sector positioning

Liquidity ratio
108.27 2023
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Watch

In 2023, the liquidity ratio of SUD PLAISANCE COTE D'AZUR (108.27) 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
-11.84x 2023
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average

In 2023, the interest coverage of SUD PLAISANCE COTE D'AZUR (-11.8x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 144 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Inventory turnover is 117 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 128 days of revenue, i.e. 734 k€ to permanently finance.

Operating WCR (2023) ?
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

734 368 €

Customer credit (2023) ?
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

17 j

Supplier credit (2023) ?
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

144 j

Inventory turnover (2023) ?
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

117 j

WCR in days of revenue (2023) ?
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

128 j

WCR and payment terms evolution
SUD PLAISANCE COTE D'AZUR

Positioning of SUD PLAISANCE COTE D'AZUR in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of SUD PLAISANCE COTE D'AZUR is estimated at 585 244 € (range 333 390€ - 1 014 240€). The price/revenue ratio is 0.28x (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 2023
239 transactions
333k€ 585k€ 1014k€
585 244 € Range: 333 390€ - 1 014 240€
NAF 5 all-time

Valuation method used

Revenue Multiple
2 069 518 € × 0.28x = 585 244 €
Range: 333 390€ - 1 014 241€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 (Commerce de détail d'articles de sport en magasin spécialisé)

Compare SUD PLAISANCE COTE D'AZUR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about SUD PLAISANCE COTE D'AZUR

What is the revenue of SUD PLAISANCE COTE D'AZUR ?

The revenue of SUD PLAISANCE COTE D'AZUR in 2023 is 2.1 M€.

Is SUD PLAISANCE COTE D'AZUR profitable?

SUD PLAISANCE COTE D'AZUR recorded a net loss in 2023.

Where is the headquarters of SUD PLAISANCE COTE D'AZUR ?

The headquarters of SUD PLAISANCE COTE D'AZUR is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of SUD PLAISANCE COTE D'AZUR ?

The tax return of SUD PLAISANCE COTE D'AZUR 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 PLAISANCE COTE D'AZUR operate?

SUD PLAISANCE COTE D'AZUR operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.