NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE : revenue, balance sheet and financial ratios

NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in TOURNEFEUILLE (31170), this company of category PME shows in 2024 a revenue of 102 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 - NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE (SIREN 520111006)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 102 191 € 129 922 € 137 085 € 112 466 € 110 197 € 179 968 € 198 701 € 180 307 €
Net income 17 725 € 16 782 € 14 556 € 21 398 € -11 542 € -4 265 € -5 673 € 5 770 €
EBITDA 20 450 € 20 167 € 17 829 € 18 619 € -22 806 € -3 344 € -5 482 € -843 €
Net margin 17.3% 12.9% 10.6% 19.0% -10.5% -2.4% -2.9% 3.2%

Revenue and income statement

In 2024, NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE achieves revenue of 102 k€. Revenue is declining over the period 2017-2024 (CAGR: -7.8%). Significant drop of -21% vs 2023. After deducting consumption (62 k€), gross margin stands at 40 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 20.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 17.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

102 191 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 789 €

EBITDA (2024) ?
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

20 450 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 853 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 725 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.0%

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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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 17.3% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.098%

Financial autonomy (2024) ?
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

67.811%

Cash flow / Revenue (2024) ?
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

17.345%

Repayment capacity (2024) ?
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
NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE

Sector positioning

Debt ratio
0.1 2024
2022
2023
2024
Q1: 0.14
Med: 12.14
Q3: 43.04
Excellent

In 2024, the debt ratio of NEGOCE PRODUCTION ET COMM... (0.10) 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
67.81% 2024
2022
2023
2024
Q1: 23.34%
Med: 47.87%
Q3: 67.91%
Good +6 pts over 3 years

In 2024, the financial autonomy of NEGOCE PRODUCTION ET COMM... (67.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.62 years
Excellent

In 2024, the repayment capacity of NEGOCE PRODUCTION ET COMM... (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 310.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

310.259

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE

Sector positioning

Liquidity ratio
310.26 2024
2022
2023
2024
Q1: 162.26
Med: 245.95
Q3: 425.37
Good +8 pts over 3 years

In 2024, the liquidity ratio of NEGOCE PRODUCTION ET COMM... (310.26) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.95x
Q3: 9.05x
Average -43 pts over 3 years

In 2024, the interest coverage of NEGOCE PRODUCTION ET COMM... (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. Average customer payment term: 123 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 198 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Overall, WCR represents 288 days of revenue, i.e. 82 k€ to permanently finance. Notable WCR improvement over the period (-39%), freeing up cash.

Operating WCR (2024) ?
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

81 764 €

Customer credit (2024) ?
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

123 j

Supplier credit (2024) ?
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

198 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

288 j

WCR and payment terms evolution
NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE

Positioning of NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 13 779€ to 123 165€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
13k€ 47k€ 123k€
47 514 € Range: 13 779€ - 123 165€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) d'autres produits intermédiaires)

Compare NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE

What is the revenue of NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE ?

The revenue of NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE in 2024 is 102 k€.

Is NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE profitable?

Yes, NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE generated a net profit of 18 k€ in 2024.

Where is the headquarters of NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE ?

The headquarters of NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE is located in TOURNEFEUILLE (31170), in the department Haute-Garonne.

Where to find the tax return of NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE ?

The tax return of NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE 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 NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE operate?

NEGOCE PRODUCTION ET COMMERCE POUR L INDUSTRIE operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.