COMME UN POISSON DANS L'EAU PRODUCTIONS : revenue, balance sheet and financial ratios

COMME UN POISSON DANS L'EAU PRODUCTIONS is a French company founded 7 years ago, specialized in the sector Production de films et de programmes pour la télévision . Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 386 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 - COMME UN POISSON DANS L'EAU PRODUCTIONS (SIREN 844839985)
Indicator 2024 2023 2022 2021 2020
Revenue 385 904 € 303 796 € 428 927 € 361 008 € 154 096 €
Net income 44 763 € 22 017 € 96 430 € 76 295 € 49 253 €
EBITDA 54 313 € 28 908 € 125 431 € 103 528 € 70 086 €
Net margin 11.6% 7.2% 22.5% 21.1% 32.0%

Revenue and income statement

In 2024, COMME UN POISSON DANS L'EAU PRODUCTIONS achieves revenue of 386 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +25.8%. Vs 2023, growth of +27% (304 k€ -> 386 k€). After deducting consumption (0 €), gross margin stands at 386 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 54 k€, representing 14.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 11.6% 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

385 904 €

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

385 904 €

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

54 313 €

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

52 507 €

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

44 763 €

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

14.1%

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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 79%. 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 12.1% 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

0.013%

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

78.702%

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

12.069%

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

0.001

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

44.6%

Solvency indicators evolution
COMME UN POISSON DANS L'EAU PRODUCTIONS

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.0
Med: 3.12
Q3: 40.06
Good

In 2024, the debt ratio of COMME UN POISSON DANS L'E... (0.01) 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
78.7% 2024
2022
2023
2024
Q1: 2.65%
Med: 27.04%
Q3: 59.73%
Excellent

In 2024, the financial autonomy of COMME UN POISSON DANS L'E... (78.7%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.35 years
Average

In 2024, the repayment capacity of COMME UN POISSON DANS L'E... (0.00) 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 723.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

723.36

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

0.0

Liquidity indicators evolution
COMME UN POISSON DANS L'EAU PRODUCTIONS

Sector positioning

Liquidity ratio
723.36 2024
2022
2023
2024
Q1: 110.74
Med: 205.42
Q3: 432.49
Excellent

In 2024, the liquidity ratio of COMME UN POISSON DANS L'E... (723.36) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.38x
Average -30 pts over 3 years

In 2024, the interest coverage of COMME UN POISSON DANS L'E... (0.0x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 13 days of gap between collections and payments. WCR is negative (-17 days): operations structurally generate cash. Over 2020-2024, WCR increased by +60%, 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

-18 319 €

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

21 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

8 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

-17 j

WCR and payment terms evolution
COMME UN POISSON DANS L'EAU PRODUCTIONS

Positioning of COMME UN POISSON DANS L'EAU PRODUCTIONS in its sector

Comparison with sector Production de films et de programmes pour la télévision

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 23 788€ to 235 238€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
23k€ 75k€ 235k€
75 223 € Range: 23 788€ - 235 238€
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 et de programmes pour la télévision )

Compare COMME UN POISSON DANS L'EAU PRODUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films et de programmes pour la télévision

Frequently asked questions about COMME UN POISSON DANS L'EAU PRODUCTIONS

What is the revenue of COMME UN POISSON DANS L'EAU PRODUCTIONS ?

The revenue of COMME UN POISSON DANS L'EAU PRODUCTIONS in 2024 is 386 k€.

Is COMME UN POISSON DANS L'EAU PRODUCTIONS profitable?

Yes, COMME UN POISSON DANS L'EAU PRODUCTIONS generated a net profit of 45 k€ in 2024.

Where is the headquarters of COMME UN POISSON DANS L'EAU PRODUCTIONS ?

The headquarters of COMME UN POISSON DANS L'EAU PRODUCTIONS is located in PARIS (75008), in the department Paris.

Where to find the tax return of COMME UN POISSON DANS L'EAU PRODUCTIONS ?

The tax return of COMME UN POISSON DANS L'EAU 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 COMME UN POISSON DANS L'EAU PRODUCTIONS operate?

COMME UN POISSON DANS L'EAU PRODUCTIONS operates in the sector Production de films et de programmes pour la télévision (NAF code 59.11A). See the 'Sector positioning' section above to compare the company with its competitors.