Employees: NN (None)Legal category: SCA (commandite par actions)Size: ETICreation date: 2004-12-10 (21 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) d'habillement et de chaussuresLocation: SEVREMOINE (49230), Maine-et-Loire
IKKS JUNIOR : revenue, balance sheet and financial ratios
IKKS JUNIOR is a French company
founded 21 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in SEVREMOINE (49230),
this company of category ETI
shows in 2024 a revenue of 24.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Im Jahr 2024 erzielt IKKS JUNIOR einen Umsatz von 24.9 Mio€. Der Umsatz geht im Zeitraum 2016-2024 zurück (CAGR: -10.5%). Deutlicher Rückgang von -36% vs 2023. Nach Abzug des Verbrauchs (18.5 Mio€) beträgt die Bruttomarge 6.4 Mio€, d.h. eine Rate von 26%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -10.9 Mio€, was -43.6% des Umsatzes entspricht. Warnung negativer Schereneffekt: Trotz Umsatzveränderung (-36%) variiert EBITDA um -83%, was die Marge um 28.3 Punkte reduziert. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -14.6 Mio€ (-58.6% des Umsatzes).
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
24 903 457 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
6 376 039 €
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
-10 861 512 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-12 370 289 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-14 594 175 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-43.6%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 0%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 30%. Das Gleichgewicht zwischen Eigenkapital und Schulden ist zufriedenstellend.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
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
30.387%
Cash flow / Revenue (2024)
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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
-55.212%
Repayment capacity (2024)
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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
0.0
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
0.858
-0.226
-0.218
-0.001
0.0
0.0
0.0
0.0
Financial autonomy
36.841
7.181
-1.386
-5.23
-31.832
9.47
-5.89
-43.857
30.387
Repayment capacity
0.0
-0.023
-0.001
0.006
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
9.001%
-2.47%
-1.692%
1.176%
-11.855%
2.038%
-5.815%
-21.627%
-55.212%
Sector positioning
Verschuldungsgrad
0.02024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Ausgezeichnet
Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das verschuldungsgrad von IKKS JUNIOR (0.00). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein niedriges Verhältnis zeigt eine solide Finanzstruktur mit geringer Abhängigkeit von Gläubigern.
Finanzielle Autonomie
30.39%2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Average+24 pts over 3 years
Im Jahr 2024 liegt unter dem Median der Branche das finanzielle autonomie von IKKS JUNIOR (30.4%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.
Rückzahlungsfähigkeit
0.0 ans2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.07 ans
Ausgezeichnet
Im Jahr 2024 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von IKKS JUNIOR (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.
Liquidity ratios
Die Liquiditätsquote beträgt 95.90. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.
Liquidity ratio (2024)
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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
95.903
Interest coverage (2024)
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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
-16.82
Liquidity indicators evolution IKKS JUNIOR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
131.934
92.172
81.662
77.405
57.422
87.337
74.062
53.112
95.903
Interest coverage
5.996
-46.139
-57.057
25.984
-16.491
30.455
-21.228
-25.172
-16.82
Sector positioning
Liquiditätsquote
95.92024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Beobachten
Im Jahr 2024 liegt in den unteren 25% der Branche das liquiditätsquote von IKKS JUNIOR (95.90). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Ein Verhältnis unter 1 kann auf potenzielle Liquiditätsspannungen hinweisen.
Zinsdeckung
-16.82x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Average
Im Jahr 2024 liegt unter dem Median der Branche das zinsdeckung von IKKS JUNIOR (-16.8x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.
Working capital requirement (WCR) and payment terms
Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 45 Tage. Lieferantenfrist: 62 Tage. Günstige Situation. Die Bestandsumschlagsdauer beträgt 139 Tage. Dieses hohe Niveau bindet Liquidität und schafft potenziell Obsoleszenzrisiko. Der WCR repräsentiert 75 Tage Umsatz. Bemerkenswerte WCR-Verbesserung über den Zeitraum (-78%), Freisetzung von Liquidität.
Operating WCR (2024)
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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
5 156 759 €
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
45 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
62 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
139 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
75 j
WCR and payment terms evolution IKKS JUNIOR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
23 625 668 €
9 718 294 €
5 047 813 €
3 041 767 €
-5 358 336 €
5 393 645 €
3 710 257 €
-11 079 758 €
5 156 759 €
Inventory turnover (days)
50
94
98
100
128
86
137
144
139
Customer payment term (days)
65
66
61
64
32
82
36
31
45
Supplier payment term (days)
97
82
68
73
69
64
68
61
62
Positioning of IKKS JUNIOR in its sector
Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of IKKS JUNIOR is estimated at
4 334 274 €
(range 2 229 878€ - 12 481 175€).
The price/revenue ratio is 0.17x
(conservative valuation).
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 value2024
124 transactions
2229k€4334k€12481k€
4 334 274 €Range: 2 229 878€ - 12 481 175€
NAF 5 all-time
Valuation method used
Revenue Multiple
24 903 457 €
×
0.17x
=4 334 275 €
Range: 2 229 878€ - 12 481 175€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)
Compare IKKS JUNIOR with other companies in the same sector:
The headquarters of IKKS JUNIOR is located in SEVREMOINE (49230), in the department Maine-et-Loire.
Where to find the tax return of IKKS JUNIOR ?
The tax return of IKKS JUNIOR 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 IKKS JUNIOR operate?
IKKS JUNIOR operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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