KOFI : revenue, balance sheet and financial ratios

KOFI is a French company founded 31 years ago, specialized in the sector Activités photographiques. Based in PARIS 10 (75010), this company of category PME shows in 2021 a revenue of 2.8 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 - KOFI (SIREN 400855201)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue N/C 2 813 817 € 2 635 303 € 2 909 866 € 2 990 830 € 3 652 975 € 4 124 828 €
Net income 397 238 € 736 729 € 561 002 € 703 647 € 657 356 € 757 882 € 1 056 854 €
EBITDA N/C 2 079 453 € 1 981 555 € 2 119 822 € 2 155 608 € 2 753 487 € 3 202 697 €
Net margin N/C 26.2% 21.3% 24.2% 22.0% 20.7% 25.6%

Revenue and income statement

In 2023, KOFI generates positive net income of 397 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 1.1 M€ -> 397 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

397 238 €

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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 0%. 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 95%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.134%

Financial autonomy (2023) ?
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

95.379%

Asset age ratio (2023) ?
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

13.5%

Solvency indicators evolution
KOFI

Sector positioning

Debt ratio
0.13 2023
2020
2021
2023
Q1: 0.0
Med: 11.56
Q3: 59.76
Good

In 2023, the debt ratio of KOFI (0.13) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.38% 2023
2020
2021
2023
Q1: 3.05%
Med: 32.63%
Q3: 61.91%
Excellent

In 2023, the financial autonomy of KOFI (95.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.02 years 2021
2020
2021
Q1: 0.0 years
Med: 0.03 years
Q3: 1.71 years
Good -11 pts over 2 years

In 2021, the repayment capacity of KOFI (0.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 646.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

646.142

Liquidity indicators evolution
KOFI

Sector positioning

Liquidity ratio
646.14 2023
2020
2021
2023
Q1: 112.69
Med: 233.15
Q3: 433.02
Excellent

In 2023, the liquidity ratio of KOFI (646.14) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.12x
Average -26 pts over 2 years

In 2021, the interest coverage of KOFI (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.

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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
KOFI

Positioning of KOFI in its sector

Comparison with sector Activités photographiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 1 302 065€ to 4 307 840€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
1302k€ 2360k€ 4307k€
2 360 824 € Range: 1 302 065€ - 4 307 840€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Activités photographiques)

Compare KOFI with other companies in the same sector:

Voir toutes les statistiques du secteur Activités photographiques

Frequently asked questions about KOFI

What is the revenue of KOFI ?

The revenue of KOFI in 2021 is 2.8 M€.

Is KOFI profitable?

Yes, KOFI generated a net profit of 397 k€ in 2023.

Where is the headquarters of KOFI ?

The headquarters of KOFI is located in PARIS 10 (75010), in the department Paris.

Where to find the tax return of KOFI ?

The tax return of KOFI 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 KOFI operate?

KOFI operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.