DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS : revenue, balance sheet and financial ratios

DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS is a French company founded 51 years ago, specialized in the sector Portails Internet. Based in PARIS (75005), this company of category PME shows in 2024 a revenue of 17.0 M€. 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 - DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS (SIREN 304555154)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 004 458 € 19 544 837 € 18 885 579 € 18 806 382 € 17 616 282 € 20 280 772 € 20 306 423 € 21 146 276 € 21 706 266 €
Net income 1 102 726 € 2 016 071 € 3 347 720 € 3 507 693 € 2 556 157 € 3 156 232 € 3 564 686 € 3 733 184 € 2 985 906 €
EBITDA 1 747 279 € 4 533 701 € 5 342 029 € 5 791 470 € 4 393 538 € 5 413 196 € 5 586 901 € 6 110 262 € 4 913 035 €
Net margin 6.5% 10.3% 17.7% 18.7% 14.5% 15.6% 17.6% 17.7% 13.8%

Revenue and income statement

In 2024, DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS achieves revenue of 17.0 M€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -13% vs 2023. After deducting consumption (18 k€), gross margin stands at 17.0 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 1.7 M€, representing 10.3% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -61%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 6.5% 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

17 004 458 €

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

16 986 726 €

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

1 747 279 €

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

1 510 648 €

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

1 102 726 €

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

10.3%

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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 8%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

7.81%

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

31.072%

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

7.481%

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

0.136

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

30.8%

Solvency indicators evolution
DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS

Sector positioning

Debt ratio
7.81 2024
2022
2023
2024
Q1: 0.0
Med: 0.01
Q3: 32.77
Average -8 pts over 3 years

In 2024, the debt ratio of DE PARTICULIER A PARTICUL... (7.81) 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
31.07% 2024
2022
2023
2024
Q1: 0.0%
Med: 24.9%
Q3: 59.15%
Good -5 pts over 3 years

In 2024, the financial autonomy of DE PARTICULIER A PARTICUL... (31.1%) 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
0.14 years 2024
2022
2023
2024
Q1: -0.51 years
Med: 0.0 years
Q3: 0.11 years
Average

In 2024, the repayment capacity of DE PARTICULIER A PARTICUL... (0.14) 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 211.76. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

211.759

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

0.006

Liquidity indicators evolution
DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS

Sector positioning

Liquidity ratio
211.76 2024
2022
2023
2024
Q1: 95.83
Med: 210.6
Q3: 438.44
Good -8 pts over 3 years

In 2024, the liquidity ratio of DE PARTICULIER A PARTICUL... (211.76) 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
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.0x
Excellent +25 pts over 3 years

In 2024, the interest coverage of DE PARTICULIER A PARTICUL... (0.0x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The company must finance 8 days of gap between collections and payments. WCR is negative (-19 days): operations structurally generate cash.

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

-894 264 €

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

42 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

34 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

-19 j

WCR and payment terms evolution
DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS

Positioning of DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS in its sector

Comparison with sector Portails Internet

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 986 258€ to 5 250 031€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
986k€ 1854k€ 5250k€
1 854 236 € Range: 986 258€ - 5 250 031€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Portails Internet)

Compare DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS with other companies in the same sector:

Voir toutes les statistiques du secteur Portails Internet

Frequently asked questions about DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS

What is the revenue of DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS ?

The revenue of DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS in 2024 is 17.0 M€.

Is DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS profitable?

Yes, DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS ?

The headquarters of DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS is located in PARIS (75005), in the department Paris.

Where to find the tax return of DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS ?

The tax return of DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS 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 DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS operate?

DE PARTICULIER A PARTICULIER - EDITIONS NERESSIS operates in the sector Portails Internet (NAF code 63.12Z). See the 'Sector positioning' section above to compare the company with its competitors.