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[ND] : revenue, balance sheet and financial ratios

[ND] is a French company founded 14 years ago, specialized in the sector Entretien corporel. Based in NEUVILLE-DE-POITOU ([ND]), this company of category PME shows in 2017 a revenue of 901€. 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 - [ND] (SIREN 800039778)
Indicator 2017
Revenue 901 €
Net income 119 €
EBITDA 193 €
Net margin 13.2%

Revenue and income statement

In 2017, [ND] achieves revenue of 901 €. After deducting consumption (708 €), gross margin stands at 193 €, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 193 €, representing 21.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 119 €, i.e. 13.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

901 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

193 €

EBITDA (2017) ?
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

193 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

119 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.4%

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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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 13.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
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 (2017) ?
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

100.0%

Cash flow / Revenue (2017) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

13.208%

Repayment capacity (2017) ?
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

0.0

Solvency indicators evolution
[ND]

Sector positioning

Debt ratio
0.0 2017
2017
Q1: -98.35
Med: 6.72
Q3: 124.65
Good

In 2017, the debt ratio of [ND] (0.00) 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
100.0% 2017
2017
Q1: 0.5%
Med: 30.38%
Q3: 65.18%
Excellent

In 2017, the financial autonomy of [ND] (100.0%) 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
0.0 years 2017
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 2.19 years
Excellent

In 2017, the repayment capacity of [ND] (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Positioning of [ND] in its sector

Comparison with sector Entretien corporel

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of [ND] is estimated at 780 € (range 412€ - 1 677€). With an EBITDA of 193€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.53x (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.

Estimated enterprise value 2017
77 tx
0k€ 0k€ 1k€
780 € Range: 412€ - 1 677€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
193 € × 5.4x
Estimation 1 048 €
530€ - 1 957€
Revenue Multiple 30%
901 € × 0.53x
Estimation 480 €
299€ - 681€
Net Income Multiple 20%
119 € × 4.7x
Estimation 560 €
290€ - 2 474€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entretien corporel)

Compare [ND] with other companies in the same sector:

Frequently asked questions about [ND]

What is the revenue of [ND] ?

The revenue of [ND] in 2017 is 901€.

Is [ND] profitable?

Yes, [ND] generated a net profit of 119€ in 2017.

Where is the headquarters of [ND] ?

The headquarters of [ND] is located in NEUVILLE-DE-POITOU ([ND]).

Where to find the tax return of [ND] ?

The tax return of [ND] 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 [ND] operate?

[ND] operates in the sector Entretien corporel (NAF code 96.04Z). See the 'Sector positioning' section above to compare the company with its competitors.