Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LE SECOND SOUFFLE : revenue, balance sheet and financial ratios

LE SECOND SOUFFLE is a French company founded 14 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in MOISSAC (82200), this company of category PME shows in 2016 a net income positive of 1 k€. 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 - LE SECOND SOUFFLE (SIREN 751133414)
Indicator 2016
Revenue N/C
Net income 1 260 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2016, LE SECOND SOUFFLE generates positive net income of 1 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

1 260 €

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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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

2.612%

Asset age ratio (2016) ?
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

40.0%

Solvency indicators evolution
LE SECOND SOUFFLE

Sector positioning

Debt ratio
0.0 2016
2016
Q1: 0.02
Med: 17.8
Q3: 81.26
Excellent

In 2016, the debt ratio of LE SECOND SOUFFLE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
2.61% 2016
2016
Q1: 11.69%
Med: 39.14%
Q3: 64.31%
Average

In 2016, the financial autonomy of LE SECOND SOUFFLE (2.6%) 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 973.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

973.13

Liquidity indicators evolution
LE SECOND SOUFFLE

Sector positioning

Liquidity ratio
973.13 2016
2016
Q1: 126.35
Med: 228.87
Q3: 471.85
Excellent

In 2016, the liquidity ratio of LE SECOND SOUFFLE (973.13) 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.

Positioning of LE SECOND SOUFFLE in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of LE SECOND SOUFFLE is estimated at 3 510 € (range 977€ - 7 173€). 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
101 transactions
0k€ 3k€ 7k€
3 510 € Range: 977€ - 7 173€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
1 260 € × 2.8x = 3 511 €
Range: 977€ - 7 173€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)

Compare LE SECOND SOUFFLE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie

Frequently asked questions about LE SECOND SOUFFLE

What is the revenue of LE SECOND SOUFFLE ?

The revenue of LE SECOND SOUFFLE is not publicly disclosed (confidential accounts filed with INPI).

Is LE SECOND SOUFFLE profitable?

Yes, LE SECOND SOUFFLE generated a net profit of 1 k€ in 2016.

Where is the headquarters of LE SECOND SOUFFLE ?

The headquarters of LE SECOND SOUFFLE is located in MOISSAC (82200), in the department Tarn-et-Garonne.

Where to find the tax return of LE SECOND SOUFFLE ?

The tax return of LE SECOND SOUFFLE 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 LE SECOND SOUFFLE operate?

LE SECOND SOUFFLE operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.