Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
YACHTING PERFORMANCE : revenue, balance sheet and financial ratios
YACHTING PERFORMANCE is a French company
founded 25 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques .
Based in DINARD (35800),
this company of category PME
shows in 2022 a revenue of 4.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Saine
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, YACHTING PERFORMANCE posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.
Revenue and income statement
In 2025, YACHTING PERFORMANCE generates positive net income of 59 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 35 k€ -> 59 k€.
Revenue (2022)
?
4 246 305 €
Gross margin (2022)
?
1 271 465 €
EBITDA (2022)
?
142 864 €
Net income (2022)
?
76 467 €
EBITDA margin (2022)
?
3.4%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 62%. This ratio is less favorable than the sector median (9.7%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 30%. This ratio is slightly less favorable than the sector median (41.9%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2022)
?
62.27%
Financial autonomy (2022)
?
29.94%
Cash flow / Revenue (2022)
?
2.77%
Repayment capacity (2022)
?
2.02
Asset age ratio (2022)
?
30.9%
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
| Debt ratio |
35.499 |
33.791 |
66.231 |
55.056 |
98.048 |
85.563 |
62.269 |
62.478 |
126.267 |
91.577 |
| Financial autonomy |
56.587 |
36.342 |
25.392 |
38.744 |
26.151 |
31.736 |
29.938 |
31.931 |
26.074 |
28.939 |
| Repayment capacity |
None |
None |
None |
None |
None |
None |
2.018 |
None |
None |
None |
| Cash flow / Revenue |
None% |
None% |
None% |
None% |
None% |
None% |
2.767% |
None% |
None% |
None% |
Sector positioning
Q1: 0.79%
Med: 9.74%
Q3: 48.72%
Watch
In 2025, the debt ratio of YACHTING PERFORMANCE (91.6%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Q1: 13.74%
Med: 41.91%
Q3: 63.28%
Average
In 2025, the financial autonomy of YACHTING PERFORMANCE (28.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1.69. This ratio is slightly less favorable than the sector median (2.2). The interest coverage ratio (= EBIT / Interest expenses) is 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2022)
?
1.69
Interest coverage (2022)
?
1.24
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
| Liquidity ratio |
3.15014 |
1.64271 |
1.4748400000000002 |
2.04968 |
1.84851 |
2.1720099999999998 |
1.68829 |
1.8034899999999998 |
1.9066 |
1.8872399999999998 |
| Interest coverage |
None |
None |
None |
None |
None |
None |
1.238 |
None |
None |
None |
Sector positioning
Q1: 1.48
Med: 2.18
Q3: 3.76
Average
+6 pts over 3 years
In 2025, the liquidity ratio of YACHTING PERFORMANCE (1.89) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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. Overall, WCR represents 39 days of revenue, i.e. 0 € to permanently finance.
Operating WCR (2022)
?
459 323 €
Customer credit (2022)
?
24 j
Supplier credit (2022)
?
35 j
Inventory turnover (2022)
?
33 j
WCR in days of revenue (2022)
?
39 j
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
2025 |
| Operating WCR |
0 € |
0 € |
0 € |
0 € |
0 € |
0 € |
459 323 € |
0 € |
0 € |
0 € |
| Inventory turnover (days) |
0 |
0 |
0 |
0 |
0 |
0 |
33 |
0 |
0 |
0 |
| Customer payment term (days) |
0 |
0 |
0 |
0 |
0 |
0 |
24 |
0 |
0 |
0 |
| Supplier payment term (days) |
0 |
0 |
0 |
0 |
0 |
0 |
35 |
0 |
0 |
0 |
Positioning of YACHTING PERFORMANCE in its sector
Valuation estimate
Based on 145 transactions of similar company sales
(all years),
the value of YACHTING PERFORMANCE is estimated at
196 908 €
(range 39 587€ - 352 084€).
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.
196 908 €
Range: 39 587€ - 352 084€
NAF 5 all-time
Valuation method used
Net Income Multiple
59 293 €
×
3.3x
=
196 908 €
Range: 39 587€ - 352 084€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 145 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...).
Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :
Frequently asked questions about YACHTING PERFORMANCE
What is the revenue of YACHTING PERFORMANCE ?
The revenue of YACHTING PERFORMANCE in 2022 is 4.2 M€.
Is YACHTING PERFORMANCE profitable?
Yes, YACHTING PERFORMANCE generated a net profit of 59 k€ in 2025.
Where is the headquarters of YACHTING PERFORMANCE ?
The headquarters of YACHTING PERFORMANCE is located in DINARD (35800), in the department Ille-et-Vilaine.
Where to find the tax return of YACHTING PERFORMANCE ?
The tax return of YACHTING PERFORMANCE 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 YACHTING PERFORMANCE operate?
YACHTING PERFORMANCE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.