SIREN : 899921894
[ND] is a French company founded 5 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in FRONTON ([ND]), this company of category PME shows in 2025 a revenue of 51 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-13
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Signal structurel : capitaux propres négatifs ; exploitation déficitaire (EBE négatif).
In summary, [ND] is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.
| Indicator | 2025 | 2024 | 2022 | 2021 |
|---|---|---|---|---|
| Revenue | 50 640 € | 66 488 € | 31 385 € | 4 683 € |
| Net income | -16 959 € | -17 834 € | -7 670 € | -3 874 € |
| EBITDA | -12 486 € | -13 400 € | -5 086 € | -2 637 € |
| Net margin | -33.5% | -26.8% | -24.4% | -82.7% |
In 2025, [ND] achieves revenue of 51 k€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +81.3%. Significant drop of -24% vs 2024. After deducting consumption (39 k€), gross margin stands at 12 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -24.7% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by +7%, reducing margin by 4.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -17 k€ (-33.5% of revenue), which will impact equity.
50 640 €
11 819 €
-12 486 €
-16 959 €
-16 959 €
-24.7%
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 1%. This ratio is slightly less favorable than the sector median (20.4%).
Non significatif
Non significatif
-24.62%
0.0
29.0%
In 2025, the financial autonomy of [ND] (0.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.19. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
0.19
0.0
In 2025, the liquidity ratio of [ND] (0.19) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). WCR is negative (-479 days): operations structurally generate cash. Between 2021 and 2025, WCR worsened by 221 days of revenue, signaling an increased financing need.
-67 359 €
2 j
11 j
74 j
-479 j
Based on 121 transactions of similar company sales (all years), the value of [ND] is estimated at 13 670 € (range 7 925€ - 29 377€). The price/revenue ratio is 0.27x (conservative valuation). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 121 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare [ND] with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé
Largest companies by revenue in the sector Vente à distance sur catalogue spécialisé:
Largest companies by revenue in the department [N:
The revenue of [ND] in 2025 is 51 k€.
[ND] recorded a net loss in 2025.
The headquarters of [ND] is located in FRONTON ([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).
[ND] operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.