WATER'SPA : revenue, balance sheet and financial ratios

WATER'SPA is a French company founded 20 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CALLAS (83830), this company of category PME shows in 2024 a revenue of 121 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 - WATER'SPA (SIREN 487846453)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 120 660 € 11 595 € 27 378 € 63 192 € 120 998 € 272 485 € 265 958 € 415 978 € 319 949 €
Net income -10 500 € -35 695 € -7 096 € -15 971 € 7 318 € 30 954 € -8 450 € 17 696 € 30 724 €
EBITDA -561 € -28 933 € -15 911 € -16 185 € -2 033 € 28 798 € 12 997 € 20 027 € -20 735 €
Net margin -8.7% -307.8% -25.9% -25.3% 6.0% 11.4% -3.2% 4.3% 9.6%

Revenue and income statement

En 2024, WATER'SPA alcanza unos ingresos de 121 k€. Los ingresos disminuyen en el período 2016-2024 (TCAC: -11.5%). Vs 2023, crecimiento de +941% (12 k€ -> 121 k€). Tras deducir el consumo (88 k€), el margen bruto se sitúa en 33 k€, es decir, una tasa del 27%. El EBITDA alcanza -561 €, representando el -0.5% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +249.1 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -10 k€ (-8.7% de los ingresos).

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

120 660 €

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

33 054 €

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

-561 €

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

-12 564 €

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

-10 500 €

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

-0.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 1%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 0%. Baja autonomía: la empresa depende fuertemente de financiación externa.

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

0.866%

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

0.255%

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

-8.068%

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

Solvency indicators evolution
WATER'SPA

Sector positioning

Ratio de endeudamiento
0.87 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Bueno -26 pts over 3 years

En 2024, el ratio de endeudamiento de WATER'SPA (0.87) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
0.26% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average -15 pts over 3 years

En 2024, el autonomía financiera de WATER'SPA (0.3%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
0.0 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.8 ans
Excelente

En 2024, el capacidad de reembolso de WATER'SPA (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 138.71. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

138.71

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
WATER'SPA

Sector positioning

Ratio de liquidez
138.71 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Average -45 pts over 3 years

En 2024, el ratio de liquidez de WATER'SPA (138.71) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Average

En 2024, el cobertura de intereses de WATER'SPA (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 1 días. Situación favorable. La rotación de existencias es de 17 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-37 días): las operaciones generan estructuralmente tesorería. En 2016-2024, el FM aumentó en +69%.

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

-12 239 €

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

0 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

1 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

17 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

-37 j

WCR and payment terms evolution
WATER'SPA

Positioning of WATER'SPA in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of WATER'SPA is estimated at 63 882 € (range 36 238€ - 94 991€). The price/revenue ratio is 0.53x (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
117 transactions
36k€ 63k€ 94k€
63 882 € Range: 36 238€ - 94 991€
NAF 5 année 2024

Valuation method used

Revenue Multiple
120 660 € × 0.53x = 63 883 €
Range: 36 238€ - 94 992€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 commerces de détail spécialisés divers)

Compare WATER'SPA with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about WATER'SPA

What is the revenue of WATER'SPA ?

The revenue of WATER'SPA in 2024 is 121 k€.

Is WATER'SPA profitable?

WATER'SPA recorded a net loss in 2024.

Where is the headquarters of WATER'SPA ?

The headquarters of WATER'SPA is located in CALLAS (83830), in the department Var.

Where to find the tax return of WATER'SPA ?

The tax return of WATER'SPA 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 WATER'SPA operate?

WATER'SPA 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.