ZE BOAT : revenue, balance sheet and financial ratios

ZE BOAT is a French company founded 16 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in MARSEILLE (13007), this company of category PME shows in 2023 a revenue of 2.7 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 - ZE BOAT (SIREN 522171172)
Indicator 2024 2023 2022 2021 2020
Revenue N/C 2 728 866 € N/C 989 314 € N/C
Net income 21 865 € 33 169 € 41 561 € 49 996 € 23 506 €
EBITDA N/C 115 012 € N/C 68 506 € N/C
Net margin N/C 1.2% N/C 5.1% N/C

Revenue and income statement

In 2024, ZE BOAT generates positive net income of 22 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 24 k€ -> 22 k€.

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

21 865 €

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory.

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

46.223%

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

20.472%

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

58.3%

Solvency indicators evolution
ZE BOAT

Sector positioning

Debt ratio
46.22 2024
2022
2023
2024
Q1: 0.0
Med: 14.41
Q3: 91.18
Average

In 2024, the debt ratio of ZE BOAT (46.22) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
20.47% 2024
2022
2023
2024
Q1: 0.19%
Med: 23.0%
Q3: 57.23%
Average

In 2024, the financial autonomy of ZE BOAT (20.5%) 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
0.94 years 2023
2023
Q1: -0.02 years
Med: 0.0 years
Q3: 2.41 years
Average

In 2023, the repayment capacity of ZE BOAT (0.94) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 113.83. 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

113.829

Liquidity indicators evolution
ZE BOAT

Sector positioning

Liquidity ratio
113.83 2024
2022
2023
2024
Q1: 83.34
Med: 198.01
Q3: 537.14
Average

In 2024, the liquidity ratio of ZE BOAT (113.83) 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.

Interest coverage
4.09x 2023
2023
Q1: -0.13x
Med: 0.0x
Q3: 3.96x
Excellent

In 2023, the interest coverage of ZE BOAT (4.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
ZE BOAT

Positioning of ZE BOAT in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of ZE BOAT is estimated at 53 587 € (range 29 198€ - 151 503€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
87 tx
29k€ 53k€ 151k€
53 587 € Range: 29 198€ - 151 503€
NAF 5 all-time

Valuation method used

Net Income Multiple
21 865 € × 2.5x = 53 587 €
Range: 29 198€ - 151 503€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare ZE BOAT with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about ZE BOAT

What is the revenue of ZE BOAT ?

The revenue of ZE BOAT in 2023 is 2.7 M€.

Is ZE BOAT profitable?

Yes, ZE BOAT generated a net profit of 22 k€ in 2024.

Where is the headquarters of ZE BOAT ?

The headquarters of ZE BOAT is located in MARSEILLE (13007), in the department Bouches-du-Rhone.

Where to find the tax return of ZE BOAT ?

The tax return of ZE BOAT 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 ZE BOAT operate?

ZE BOAT operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.