DECORATION DELLA NOCE : revenue, balance sheet and financial ratios

DECORATION DELLA NOCE is a French company founded 35 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in TOURRETTES-SUR-LOUP (06140), this company of category PME shows in 2017 a revenue of 330 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 - DECORATION DELLA NOCE (SIREN 378493589)
Indicator 2017 2016 2015 2014
Revenue 330 429 € 1 299 974 € 396 904 € 375 302 €
Net income -105 696 € 63 008 € 6 858 € -26 585 €
EBITDA -84 568 € 90 182 € 16 402 € -34 933 €
Net margin -32.0% 4.8% 1.7% -7.1%

Revenue and income statement

In 2017, DECORATION DELLA NOCE achieves revenue of 330 k€. Activity remains stable over the period (CAGR: -4.2%). Significant drop of -75% vs 2016. After deducting consumption (58 k€), gross margin stands at 272 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -85 k€, representing -25.6% of revenue. Warning negative scissor effect: despite revenue change (-75%), EBITDA varies by -194%, reducing margin by 32.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -106 k€ (-32.0% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

330 429 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

272 077 €

EBITDA (2017) ?
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

-84 568 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-105 018 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-105 696 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-25.6%

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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 838%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

838.18%

Financial autonomy (2017) ?
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

3.894%

Cash flow / Revenue (2017) ?
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

-26.737%

Repayment capacity (2017) ?
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

-1.03

Asset age ratio (2017) ?
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

29.6%

Solvency indicators evolution
DECORATION DELLA NOCE

Sector positioning

Debt ratio
838.18 2017
2015
2016
2017
Q1: 0.0
Med: 18.81
Q3: 108.05
Watch +11 pts over 3 years

In 2017, the debt ratio of DECORATION DELLA NOCE (838.18) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.89% 2017
2015
2016
2017
Q1: 6.11%
Med: 30.19%
Q3: 58.58%
Average -12 pts over 3 years

In 2017, the financial autonomy of DECORATION DELLA NOCE (3.9%) 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
-1.03 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Excellent -50 pts over 3 years

In 2017, the repayment capacity of DECORATION DELLA NOCE (-1.03) 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 103.30. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2017) ?
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

103.304

Interest coverage (2017) ?
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

0.181

Liquidity indicators evolution
DECORATION DELLA NOCE

Sector positioning

Liquidity ratio
103.3 2017
2015
2016
2017
Q1: 96.75
Med: 165.23
Q3: 301.28
Average -14 pts over 3 years

In 2017, the liquidity ratio of DECORATION DELLA NOCE (103.30) 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
0.18x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Good -24 pts over 3 years

In 2017, the interest coverage of DECORATION DELLA NOCE (0.2x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Overall, WCR represents 113 days of revenue, i.e. 104 k€ to permanently finance. Over 2014-2017, WCR increased by +206%, requiring additional financing.

Operating WCR (2017) ?
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

103 887 €

Customer credit (2017) ?
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

13 j

Supplier credit (2017) ?
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

107 j

Inventory turnover (2017) ?
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 (2017) ?
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

113 j

WCR and payment terms evolution
DECORATION DELLA NOCE

Positioning of DECORATION DELLA NOCE in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 144 transactions of similar company sales in 2017, the value of DECORATION DELLA NOCE is estimated at 168 607 € (range 89 263€ - 249 989€). The price/revenue ratio is 0.51x (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.

Estimated enterprise value 2017
144 transactions
89k€ 168k€ 249k€
168 607 € Range: 89 263€ - 249 989€
NAF 5 année 2017

Valuation method used

Revenue Multiple
330 429 € × 0.51x = 168 607 €
Range: 89 263€ - 249 990€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 144 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 commerces de détail spécialisés divers)

Compare DECORATION DELLA NOCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about DECORATION DELLA NOCE

What is the revenue of DECORATION DELLA NOCE ?

The revenue of DECORATION DELLA NOCE in 2017 is 330 k€.

Is DECORATION DELLA NOCE profitable?

DECORATION DELLA NOCE recorded a net loss in 2017.

Where is the headquarters of DECORATION DELLA NOCE ?

The headquarters of DECORATION DELLA NOCE is located in TOURRETTES-SUR-LOUP (06140), in the department Alpes-Maritimes.

Where to find the tax return of DECORATION DELLA NOCE ?

The tax return of DECORATION DELLA NOCE 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 DECORATION DELLA NOCE operate?

DECORATION DELLA NOCE operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.