NEPTUNE : revenue, balance sheet and financial ratios

NEPTUNE is a French company founded 19 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in SAINT-HILAIRE-DE-RIEZ (85270), this company of category PME shows in 2023 a revenue of 2.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - NEPTUNE (SIREN 492865951)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 2 465 062 € 2 320 993 € 2 372 142 € 1 893 301 € 2 160 461 € 2 327 415 € 2 136 811 € N/C 2 219 012 €
Net income 198 815 € 130 996 € 167 038 € 183 775 € 0 € 0 € 0 € 0 € 11 746 € 13 217 €
EBITDA N/C 198 512 € 242 840 € 244 202 € 194 759 € 84 037 € 144 571 € 96 357 € N/C 49 042 €
Net margin N/C 5.3% 7.2% 7.7% 0.0% 0.0% 0.0% 0.0% N/C 0.6%

Revenue and income statement

In 2024, NEPTUNE generates positive net income of 199 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 13 k€ -> 199 k€.

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

198 815 €

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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 9%. 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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

8.68%

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

60.883%

Asset age ratio (2024) ?
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

20.8%

Solvency indicators evolution
NEPTUNE

Sector positioning

Debt ratio
8.68 2024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Excellent -7 pts over 3 years

In 2024, the debt ratio of NEPTUNE (8.68) 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
60.88% 2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Good +14 pts over 3 years

In 2024, the financial autonomy of NEPTUNE (60.9%) 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
0.3 years 2023
2022
2023
Q1: 0.12 years
Med: 1.53 years
Q3: 4.29 years
Good

In 2023, the repayment capacity of NEPTUNE (0.30) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 268.74. 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

268.744

Liquidity indicators evolution
NEPTUNE

Sector positioning

Liquidity ratio
268.74 2024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Average +13 pts over 3 years

In 2024, the liquidity ratio of NEPTUNE (268.74) 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.

Interest coverage
0.14x 2023
2022
2023
Q1: 0.14x
Med: 2.84x
Q3: 9.35x
Average

In 2023, the interest coverage of NEPTUNE (0.1x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
NEPTUNE

Positioning of NEPTUNE in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 436 808€ to 2 316 788€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
436k€ 1137k€ 2316k€
1 137 873 € Range: 436 808€ - 2 316 788€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare NEPTUNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about NEPTUNE

What is the revenue of NEPTUNE ?

The revenue of NEPTUNE in 2023 is 2.5 M€.

Is NEPTUNE profitable?

Yes, NEPTUNE generated a net profit of 199 k€ in 2024.

Where is the headquarters of NEPTUNE ?

The headquarters of NEPTUNE is located in SAINT-HILAIRE-DE-RIEZ (85270), in the department Vendee.

Where to find the tax return of NEPTUNE ?

The tax return of NEPTUNE 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 NEPTUNE operate?

NEPTUNE operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.