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AMMA SPHERE : revenue, balance sheet and financial ratios

AMMA SPHERE is a French company founded 6 years ago, specialized in the sector Entretien corporel. Based in ANGOULEME (16000), this company of category PME shows in 2023 a revenue of 4 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - AMMA SPHERE (SIREN 881889547)
Indicator 2023
Revenue 4 133 €
Net income -2 253 €
EBITDA -1 612 €
Net margin -54.5%

Revenue and income statement

In 2023, AMMA SPHERE achieves revenue of 4 k€. After deducting consumption (71 €), gross margin stands at 4 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -39.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-54.5% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 133 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 062 €

EBITDA (2023) ?
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

-1 612 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 286 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 253 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-39.0%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

0.0%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-38.084%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Solvency indicators evolution
AMMA SPHERE

Sector positioning

Debt ratio
0.0 2023
2023
Q1: -5.59
Med: 0.0
Q3: 70.84
Good

In 2023, the debt ratio of AMMA SPHERE (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
0.0% 2023
2023
Q1: 0.0%
Med: 11.71%
Q3: 48.29%
Average

In 2023, the financial autonomy of AMMA SPHERE (0.0%) 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
0.0 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.13 years
Excellent

In 2023, the repayment capacity of AMMA SPHERE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.80. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

Liquidity ratio (2023) ?
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

0.795

Interest coverage (2023) ?
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

-0.682

Liquidity indicators evolution
AMMA SPHERE

Sector positioning

Liquidity ratio
0.8 2023
2023
Q1: 45.92
Med: 114.2
Q3: 238.14
Watch

In 2023, the liquidity ratio of AMMA SPHERE (0.80) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.68x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.12x
Average

In 2023, the interest coverage of AMMA SPHERE (-0.7x) 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. WCR is negative (-515 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-5 909 €

Customer credit (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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

-515 j

WCR and payment terms evolution
AMMA SPHERE

Positioning of AMMA SPHERE in its sector

Comparison with sector Entretien corporel

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of AMMA SPHERE is estimated at 2 203 € (range 1 373€ - 3 124€). The price/revenue ratio is 0.53x (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 value 2023
77 tx
1k€ 2k€ 3k€
2 203 € Range: 1 373€ - 3 124€
NAF 5 all-time

Valuation method used

Revenue Multiple
4 133 € × 0.53x = 2 203 €
Range: 1 374€ - 3 125€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entretien corporel)

Compare AMMA SPHERE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien corporel

Frequently asked questions about AMMA SPHERE

What is the revenue of AMMA SPHERE ?

The revenue of AMMA SPHERE in 2023 is 4 k€.

Is AMMA SPHERE profitable?

AMMA SPHERE recorded a net loss in 2023.

Where is the headquarters of AMMA SPHERE ?

The headquarters of AMMA SPHERE is located in ANGOULEME (16000), in the department Charente.

Where to find the tax return of AMMA SPHERE ?

The tax return of AMMA SPHERE 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 AMMA SPHERE operate?

AMMA SPHERE operates in the sector Entretien corporel (NAF code 96.04Z). See the 'Sector positioning' section above to compare the company with its competitors.