Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2016. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

KAND : revenue, balance sheet and financial ratios

KAND is a French company now closed founded 20 years ago, formerly specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75008), this company of category PME shows in 2016 a net income positive of 156 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, KAND posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - KAND (SIREN 490549805)
Indicator 2016
Revenue N/C
Net income 156 021 €
EBITDA -307 €
Net margin N/C

Revenue and income statement

In 2016, KAND generates positive net income of 156 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2016) ?
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

-307 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-463 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

156 021 €

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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 379%. This ratio is less favorable than the sector median (12.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 2%. This ratio is less favorable than the sector median (37.5%) and warrants attention.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

379.15%

Financial autonomy (2016) ?
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

1.5%

Repayment capacity (2016) ?
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

-0.06

Solvency indicators evolution
KAND

Sector positioning

Debt ratio
379.15% 2016
Q1: 0.16%
Med: 12.92%
Q3: 64.86%
Watch

In 2016, the debt ratio of KAND (379.1%) 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
1.5% 2016
Q1: 15.62%
Med: 37.48%
Q3: 61.14%
Watch

In 2016, the financial autonomy of KAND (1.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.07. This ratio is less favorable than the sector median (2.0) and warrants attention.

Liquidity ratio (2016) ?
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

1.07

Interest coverage (2016) ?
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

0.0

Liquidity indicators evolution
KAND

Sector positioning

Liquidity ratio
1.07 2016
Q1: 1.3
Med: 2.02
Q3: 3.6
Watch

In 2016, the liquidity ratio of KAND (1.07) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2016
Q1: 0.0x
Med: 0.22x
Q3: 7.28x
Average

In 2016, the interest coverage of KAND (0.0x) 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.

Positioning of KAND in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of KAND is estimated at 518 135 € (range 104 168€ - 926 459€). 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 2016
145 transactions
104k€ 518k€ 926k€
518 135 € Range: 104 168€ - 926 459€
NAF 5 all-time

Valuation method used

Net Income Multiple
156 021 € × 3.3x = 518 136 €
Range: 104 169€ - 926 459€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 145 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'autres biens domestiques )

Compare KAND with other companies in the same sector:

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Paris

Largest companies by revenue in the department Paris:

Frequently asked questions about KAND

What is the revenue of KAND ?

The revenue of KAND is not publicly disclosed (confidential accounts filed with INPI).

Is KAND profitable?

Yes, KAND generated a net profit of 156 k€ in 2016.

Where is the headquarters of KAND ?

The headquarters of KAND is located in PARIS (75008), in the department Paris.

Where to find the tax return of KAND ?

The tax return of KAND 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 KAND operate?

KAND operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.