Employees: 21 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2011-03-22 (15 years)Status: ActiveBusiness sector: Autres enseignementsLocation: BOULOGNE-BILLANCOURT (92100), Hauts-de-Seine
ANAPIJ : revenue, balance sheet and financial ratios
ANAPIJ is a French company
founded 15 years ago,
specialized in the sector Autres enseignements.
Based in BOULOGNE-BILLANCOURT (92100),
this company of category ETI
shows in 2022 a revenue of 32.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, ANAPIJ achieves revenue of 32.9 M€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +48.4%. Vs 2021, growth of +34% (24.5 M€ -> 32.9 M€). After deducting consumption (0 €), gross margin stands at 32.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.9 M€, representing 27.2% of revenue. Warning negative scissor effect: despite revenue change (+34%), EBITDA varies by +9%, reducing margin by 6.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5.9 M€, i.e. 18.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
32 855 328 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
32 855 328 €
EBITDA (2022)
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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
8 928 906 €
EBIT (2022)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
8 089 592 €
Net income (2022)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
5 903 190 €
EBITDA margin (2022)
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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
27.1%
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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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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 47%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
1.188%
Financial autonomy (2022)
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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
46.709%
Cash flow / Revenue (2022)
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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
18.911%
Repayment capacity (2022)
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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
0.015
Asset age ratio (2022)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
Debt ratio
0.06
3.124
1.188
Financial autonomy
69.994
51.497
46.709
Repayment capacity
0.001
0.066
0.015
Cash flow / Revenue
31.521%
24.0%
18.911%
Sector positioning
Debt ratio
1.192022
2020
2021
2022
Q1: 0.0
Med: 2.65
Q3: 51.82
Good+11 pts over 3 years
In 2022, the debt ratio of ANAPIJ (1.19) 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
46.71%2022
2020
2021
2022
Q1: 0.02%
Med: 23.92%
Q3: 55.79%
Good-7 pts over 3 years
In 2022, the financial autonomy of ANAPIJ (46.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
0.01 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.47 years
Average
In 2022, the repayment capacity of ANAPIJ (0.01) 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 198.31. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2022)
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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
198.309
Interest coverage (2022)
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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
0.06
Liquidity indicators evolution ANAPIJ
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
Liquidity ratio
333.843
223.997
198.309
Interest coverage
0.075
0.022
0.06
Sector positioning
Liquidity ratio
198.312022
2020
2021
2022
Q1: 115.66
Med: 209.65
Q3: 396.23
Average-21 pts over 3 years
In 2022, the liquidity ratio of ANAPIJ (198.31) 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
0.06x2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.09x
Good-8 pts over 3 years
In 2022, the interest coverage of ANAPIJ (0.1x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Overall, WCR represents 68 days of revenue, i.e. 6.2 M€ to permanently finance.
Operating WCR (2022)
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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
6 193 229 €
Customer credit (2022)
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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
70 j
Supplier credit (2022)
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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
92 j
Inventory turnover (2022)
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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 (2022)
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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
68 j
WCR and payment terms evolution ANAPIJ
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
Operating WCR
7 176 025 €
10 860 557 €
6 193 229 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
172
128
70
Supplier payment term (days)
90
212
92
Positioning of ANAPIJ in its sector
Comparison with sector Autres enseignements
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions).
This range of 14 817 875€ to 72 570 338€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2022
Indicative
14817k€26795k€72570k€
26 795 230 €Range: 14 817 875€ - 72 570 338€
NAF 5 année 2022
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 20 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 (Autres enseignements)
Compare ANAPIJ with other companies in the same sector:
Yes, ANAPIJ generated a net profit of 5.9 M€ in 2022.
Where is the headquarters of ANAPIJ ?
The headquarters of ANAPIJ is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.
Where to find the tax return of ANAPIJ ?
The tax return of ANAPIJ 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 ANAPIJ operate?
ANAPIJ operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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