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ESPACE CINEMA : revenue, balance sheet and financial ratios

ESPACE CINEMA is a French company founded 26 years ago, specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé. Based in MOUROUX (77120), this company of category PME shows in 2016 a revenue of 1.5 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 - ESPACE CINEMA (SIREN 423495712)
Indicator 2025 2024 2023 2022 2016
Revenue N/C N/C N/C N/C 1 533 682 €
Net income 136 015 € 125 200 € 218 049 € 156 398 € 39 937 €
EBITDA N/C N/C N/C N/C 64 618 €
Net margin N/C N/C N/C N/C 2.6%

Revenue and income statement

In 2025, ESPACE CINEMA generates positive net income of 136 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 40 k€ -> 136 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

136 015 €

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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 129%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

129.379%

Financial autonomy (2025) ?
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

30.391%

Asset age ratio (2025) ?
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

18.7%

Solvency indicators evolution
ESPACE CINEMA

Sector positioning

Debt ratio
129.38 2025
2023
2024
2025
Q1: 0.75
Med: 18.79
Q3: 41.54
Watch

In 2025, the debt ratio of ESPACE CINEMA (129.38) 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
30.39% 2025
2023
2024
2025
Q1: 19.2%
Med: 44.27%
Q3: 63.08%
Average -13 pts over 3 years

In 2025, the financial autonomy of ESPACE CINEMA (30.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 297.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

297.642

Liquidity indicators evolution
ESPACE CINEMA

Sector positioning

Liquidity ratio
297.64 2025
2023
2024
2025
Q1: 151.45
Med: 209.98
Q3: 335.65
Good -8 pts over 3 years

In 2025, the liquidity ratio of ESPACE CINEMA (297.64) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
ESPACE CINEMA

Positioning of ESPACE CINEMA in its sector

Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of ESPACE CINEMA is estimated at 408 551 € (range 212 088€ - 1 040 049€). 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 2025
109 transactions
212k€ 408k€ 1040k€
408 551 € Range: 212 088€ - 1 040 049€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
136 015 € × 3.0x = 408 552 €
Range: 212 089€ - 1 040 049€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Commerce de détail de matériels audio et vidéo en magasin spécialisé)

Compare ESPACE CINEMA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de matériels audio et vidéo en magasin spécialisé

Frequently asked questions about ESPACE CINEMA

What is the revenue of ESPACE CINEMA ?

The revenue of ESPACE CINEMA in 2016 is 1.5 M€.

Is ESPACE CINEMA profitable?

Yes, ESPACE CINEMA generated a net profit of 136 k€ in 2025.

Where is the headquarters of ESPACE CINEMA ?

The headquarters of ESPACE CINEMA is located in MOUROUX (77120), in the department Seine-et-Marne.

Where to find the tax return of ESPACE CINEMA ?

The tax return of ESPACE CINEMA 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 ESPACE CINEMA operate?

ESPACE CINEMA operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.