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

N2DCB : revenue, balance sheet and financial ratios

N2DCB is a French company founded 21 years ago, specialized in the sector Commerces de détail d'optique. Based in ASNIERES-SUR-SEINE (92600), this company of category PME shows in 2017 a revenue of 1.0 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 - N2DCB (SIREN 480317056)
Indicator 2025 2024 2023 2022 2021 2020 2017
Revenue N/C N/C N/C N/C N/C N/C 1 012 141 €
Net income 38 776 € -8 423 € 3 424 € 137 024 € 106 894 € 79 782 € -256 964 €
EBITDA N/C N/C N/C N/C N/C N/C -55 026 €
Net margin N/C N/C N/C N/C N/C N/C -25.4%

Revenue and income statement

In 2025, N2DCB generates positive net income of 39 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 776 €

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

98.1%

Financial autonomy (2025) ?
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

42.718%

Asset age ratio (2025) ?
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

34.9%

Solvency indicators evolution
N2DCB

Sector positioning

Debt ratio
98.1 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average +19 pts over 3 years

In 2025, the debt ratio of N2DCB (98.10) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
42.72% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average -30 pts over 3 years

In 2025, the financial autonomy of N2DCB (42.7%) 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 249.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

249.357

Liquidity indicators evolution
N2DCB

Sector positioning

Liquidity ratio
249.36 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average +23 pts over 3 years

In 2025, the liquidity ratio of N2DCB (249.36) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
N2DCB

Positioning of N2DCB in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of N2DCB is estimated at 143 603 € (range 54 255€ - 211 561€). 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.

Estimated enterprise value 2025
83 tx
54k€ 143k€ 211k€
143 603 € Range: 54 255€ - 211 561€
NAF 5 année 2025

Valuation method used

Net Income Multiple
38 776 € × 3.7x = 143 604 €
Range: 54 256€ - 211 562€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail d'optique)

Compare N2DCB with other companies in the same sector:

Frequently asked questions about N2DCB

What is the revenue of N2DCB ?

The revenue of N2DCB in 2017 is 1.0 M€.

Is N2DCB profitable?

Yes, N2DCB generated a net profit of 39 k€ in 2025.

Where is the headquarters of N2DCB ?

The headquarters of N2DCB is located in ASNIERES-SUR-SEINE (92600), in the department Hauts-de-Seine.

Where to find the tax return of N2DCB ?

The tax return of N2DCB 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 N2DCB operate?

N2DCB operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.