Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2022-10-28 (3 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: PARIS (75002), Paris
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
88 : revenue, balance sheet and financial ratios
88 is a French company
founded 3 years ago,
specialized in the sector Activités des sociétés holding.
Based in PARIS (75002),
this company of category PME
shows in 2024 a revenue of 480€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, 88 achieves revenue of 480 €. After deducting consumption (0 €), gross margin stands at 480 €, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -466.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at 0 € (0.0% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
480 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
480 €
EBITDA (2024)
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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
-2 237 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-2 237 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-466.0%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 195.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
195.333
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
-1005.811
Liquidity indicators evolution 88
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
Liquidity ratio
None
195.333
Interest coverage
0.0
-1005.811
Sector positioning
Liquidity ratio
195.332024
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average
In 2024, the liquidity ratio of 88 (195.33) 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
-1005.81x2024
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average-25 pts over 2 years
In 2024, the interest coverage of 88 (-1005.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). WCR is negative (-494 days): operations structurally generate cash.
Operating WCR (2024)
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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
-659 €
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
33 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 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
-494 j
WCR and payment terms evolution 88
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Operating WCR
0 €
-659 €
Inventory turnover (days)
0
0
Customer payment term (days)
0
0
Supplier payment term (days)
0
33
Positioning of 88 in its sector
Comparison with sector Activités des sociétés holding
Valuation estimate
Based on 54 transactions of similar company sales
in 2024,
the value of 88 is estimated at
282 €
(range 175€ - 335€).
The price/revenue ratio is 0.59x
(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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
54 tx
0k€0k€0k€
282 €Range: 175€ - 335€
NAF 5 année 2024
Valuation method used
Revenue Multiple
480 €
×
0.59x
=283 €
Range: 176€ - 336€
Only this financial indicator is available for this company.
How is this estimate calculated?
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.
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 (Activités des sociétés holding)
Compare 88 with other companies in the same sector:
The headquarters of 88 is located in PARIS (75002), in the department Paris.
Where to find the tax return of 88 ?
The tax return of 88 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 88 operate?
88 operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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