SIREN : 792667115
ABOVE MUSIC is a French company founded 13 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in STRASBOURG (67000), this company of category PME shows in 2021 a revenue of 282 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
| Kennzahl | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Umsatz | 281 514 € | 211 409 € | 219 721 € | 229 520 € | 279 991 € |
| Nettoergebnis | 23 212 € | 25 138 € | 9 529 € | 10 568 € | -860 € |
| EBITDA | 23 491 € | 26 031 € | 12 780 € | 13 912 € | 3 580 € |
| Nettomarge | 8.2% | 11.9% | 4.3% | 4.6% | -0.3% |
In 2021, ABOVE MUSIC achieves revenue of 282 k€. Revenue is growing positively over 5 years (CAGR: +0.1%). Vs 2020, growth of +33% (211 k€ -> 282 k€). After deducting consumption (179 k€), gross margin stands at 103 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 8.3% of revenue. Warning negative scissor effect: despite revenue change (+33%), EBITDA varies by -10%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 8.2% of revenue. This profit can be retained or distributed to shareholders.
281 514 €
102 696 €
23 491 €
22 738 €
23 212 €
7.8%
The debt ratio (= Financial debt / Equity x 100) stands at 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
83.791%
21.571%
8.413%
1.859
8.0%
In 2021, the debt ratio of ABOVE MUSIC (83.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of ABOVE MUSIC (21.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of ABOVE MUSIC (1.86) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 162.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
162.264
1.579
In 2021, the liquidity ratio of ABOVE MUSIC (162.26) 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.
In 2021, the interest coverage of ABOVE MUSIC (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 231 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 102 days of revenue, i.e. 79 k€ to permanently finance. Over 2017-2021, WCR increased by +131%, requiring additional financing.
79 485 €
4 j
57 j
231 j
102 j
Based on 54 transactions of similar company sales
in 2021,
the value of ABOVE MUSIC is estimated at
41 339 €
(range 24 146€ - 94 501€).
With an EBITDA of 23 491€, the sector multiple of 1.8x is applied.
The price/revenue ratio is 0.16x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ABOVE MUSIC with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of ABOVE MUSIC in 2021 is 282 k€.
Yes, ABOVE MUSIC generated a net profit of 23 k€ in 2021.
The headquarters of ABOVE MUSIC is located in STRASBOURG (67000), in the department Bas-Rhin.
The tax return of ABOVE MUSIC 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).
ABOVE MUSIC operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.