SIREN : 435309620
K AND KO is a French company founded 25 years ago, specialized in the sector Activités des sociétés holding. Based in RENNES (35000), this company of category PME shows in 2022 a revenue of 32 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 31 665 € | 202 673 € | 48 950 € | 61 496 € | 48 680 € | 111 515 € | N/C |
| Net income | 9 399 € | 4 580 € | 133 307 € | -50 736 € | -52 170 € | 74 135 € | -64 021 € |
| EBITDA | -97 445 € | -13 499 € | 11 082 € | 19 584 € | -177 € | -4 158 € | N/C |
| Net margin | 29.7% | 2.3% | 272.3% | -82.5% | -107.2% | 66.5% | N/C |
In 2022, K AND KO achieves revenue of 32 k€. Revenue is declining over the period 2017-2022 (CAGR: -22.3%). Significant drop of -84% vs 2021. After deducting consumption (0 €), gross margin stands at 32 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 -97 k€, representing -307.7% of revenue. Warning negative scissor effect: despite revenue change (-84%), EBITDA varies by -622%, reducing margin by 301.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 29.7% of revenue. This profit can be retained or distributed to shareholders.
31 665 €
31 665 €
-97 445 €
-80 854 €
9 399 €
-307.7%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 89%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 46.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.343%
89.415%
46.117%
1.527
11.8%
In 2022, the debt ratio of K AND KO (1.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of K AND KO (89.4%) 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.
In 2022, the repayment capacity of K AND KO (1.53) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 509.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
509.399
-58.87
In 2022, the liquidity ratio of K AND KO (509.40) 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.
In 2022, the interest coverage of K AND KO (-58.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1731 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 354 days. The gap of 1377 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 474 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1392 days of revenue, i.e. 122 k€ to permanently finance.
122 436 €
1731 j
354 j
474 j
1392 j
Based on 70 transactions of similar company sales
in 2022,
the value of K AND KO is estimated at
26 636 €
(range 9 712€ - 49 001€).
The price/revenue ratio is 0.67x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare K AND KO with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of K AND KO in 2022 is 32 k€.
Yes, K AND KO generated a net profit of 9 k€ in 2022.
The headquarters of K AND KO is located in RENNES (35000), in the department Ille-et-Vilaine.
The tax return of K AND KO 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).
K AND KO operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.