AUTOUR DE MINUIT PRODUCTIONS : revenue, balance sheet and financial ratios

AUTOUR DE MINUIT PRODUCTIONS is a French company founded 25 years ago, specialized in the sector Production de films pour le cinéma. Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 603 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

Financial history - AUTOUR DE MINUIT PRODUCTIONS (SIREN 435296561)
Indicator 2024 2023 2022 2018 2017 2016
Revenue 602 599 € 532 457 € 852 695 € 1 211 494 € 535 406 € 719 150 €
Net income 550 819 € -170 172 € -318 418 € 744 304 € 216 564 € 52 035 €
EBITDA 321 403 € 197 252 € 633 411 € 1 419 589 € 1 170 762 € 356 013 €
Net margin 91.4% -32.0% -37.3% 61.4% 40.4% 7.2%

Revenue and income statement

In 2024, AUTOUR DE MINUIT PRODUCTIONS achieves revenue of 603 k€. Activity remains stable over the period (CAGR: -2.2%). Vs 2023, growth of +13% (532 k€ -> 603 k€). After deducting consumption (900 €), gross margin stands at 602 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 321 k€, representing 53.3% of revenue. Positive scissor effect: EBITDA margin improves by +16.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 551 k€, i.e. 91.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

602 599 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

601 699 €

EBITDA (2024) ?
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

321 403 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-119 217 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

550 819 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

52.2%

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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 20%. 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 58%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 120.2% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.322%

Financial autonomy (2024) ?
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

58.19%

Cash flow / Revenue (2024) ?
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

120.24%

Repayment capacity (2024) ?
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

1.789

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

15.1%

Solvency indicators evolution
AUTOUR DE MINUIT PRODUCTIONS

Sector positioning

Debt ratio
20.32 2024
2022
2023
2024
Q1: 0.0
Med: 1.08
Q3: 42.75
Average

In 2024, the debt ratio of AUTOUR DE MINUIT PRODUCTIONS (20.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
58.19% 2024
2022
2023
2024
Q1: 0.38%
Med: 28.77%
Q3: 73.7%
Good

In 2024, the financial autonomy of AUTOUR DE MINUIT PRODUCTIONS (58.2%) 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
1.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Average

In 2024, the repayment capacity of AUTOUR DE MINUIT PRODUCTIONS (1.79) 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 334.17. 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 9.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

334.166

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

9.11

Liquidity indicators evolution
AUTOUR DE MINUIT PRODUCTIONS

Sector positioning

Liquidity ratio
334.17 2024
2022
2023
2024
Q1: 97.88
Med: 246.06
Q3: 648.43
Good -12 pts over 3 years

In 2024, the liquidity ratio of AUTOUR DE MINUIT PRODUCTIONS (334.17) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
9.11x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.14x
Excellent +50 pts over 3 years

In 2024, the interest coverage of AUTOUR DE MINUIT PRODUCTIONS (9.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 209 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. The gap of 114 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 285 days of revenue, i.e. 477 k€ to permanently finance. Over 2016-2024, WCR increased by +3800%, requiring additional financing.

Operating WCR (2024) ?
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

476 788 €

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

209 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

95 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

285 j

WCR and payment terms evolution
AUTOUR DE MINUIT PRODUCTIONS

Positioning of AUTOUR DE MINUIT PRODUCTIONS in its sector

Comparison with sector Production de films pour le cinéma

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 84 294€ to 1 159 470€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
84k€ 267k€ 1159k€
267 354 € Range: 84 294€ - 1 159 470€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films pour le cinéma)

Compare AUTOUR DE MINUIT PRODUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films pour le cinéma

Frequently asked questions about AUTOUR DE MINUIT PRODUCTIONS

What is the revenue of AUTOUR DE MINUIT PRODUCTIONS ?

The revenue of AUTOUR DE MINUIT PRODUCTIONS in 2024 is 603 k€.

Is AUTOUR DE MINUIT PRODUCTIONS profitable?

Yes, AUTOUR DE MINUIT PRODUCTIONS generated a net profit of 551 k€ in 2024.

Where is the headquarters of AUTOUR DE MINUIT PRODUCTIONS ?

The headquarters of AUTOUR DE MINUIT PRODUCTIONS is located in PARIS (75009), in the department Paris.

Where to find the tax return of AUTOUR DE MINUIT PRODUCTIONS ?

The tax return of AUTOUR DE MINUIT PRODUCTIONS 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 AUTOUR DE MINUIT PRODUCTIONS operate?

AUTOUR DE MINUIT PRODUCTIONS operates in the sector Production de films pour le cinéma (NAF code 59.11C). See the 'Sector positioning' section above to compare the company with its competitors.