SIREN : 384645446
NEGATIF + is a French company founded 34 years ago, specialized in the sector Activités photographiques. Based in PARIS (75010), this company of category PME shows in 2018 a revenue of 5.1 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
| Kennzahl | 2018 | 2017 |
|---|---|---|
| Umsatz | 5 103 545 € | 5 662 821 € |
| Nettoergebnis | 6 099 € | 22 217 € |
| EBITDA | 39 031 € | 365 010 € |
| Nettomarge | 0.1% | 0.4% |
In 2018, NEGATIF + achieves revenue of 5.1 M€. Slight decline of -10% vs 2017. After deducting consumption (1.6 M€), gross margin stands at 3.5 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 0.8% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -89%, reducing margin by 5.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
5 103 545 €
3 513 634 €
39 031 €
-83 872 €
6 099 €
0.8%
The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
11.224%
68.148%
0.729%
4.987
44.0%
In 2018, the debt ratio of NEGATIF + (11.22) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2018, the financial autonomy of NEGATIF + (68.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2018, the repayment capacity of NEGATIF + (4.99) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 143.04. 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 10.5x. Operating income very largely covers interest expenses: high safety margin.
143.043
10.466
In 2018, the liquidity ratio of NEGATIF + (143.04) 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 2018, the interest coverage of NEGATIF + (10.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 440 k€ to permanently finance.
440 232 €
5 j
32 j
26 j
31 j
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 376 058€ to 940 354€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 31 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 NEGATIF + with other companies in the same sector:
Voir toutes les statistiques du secteur Activités photographiques
The revenue of NEGATIF + in 2018 is 5.1 M€.
Yes, NEGATIF + generated a net profit of 6 k€ in 2018.
The headquarters of NEGATIF + is located in PARIS (75010), in the department Paris.
The tax return of NEGATIF + 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).
NEGATIF + operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.