NEPTUNE CONCEPT : revenue, balance sheet and financial ratios

NEPTUNE CONCEPT is a French company founded 18 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in MOUANS-SARTOUX (06370), this company of category PME shows in 2020 a revenue of 154 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 - NEPTUNE CONCEPT (SIREN 502026230)
Indicator 2020 2019 2018 2017 2016
Revenue 153 868 € 166 623 € 141 541 € 138 469 € 119 322 €
Net income 21 813 € 11 371 € 4 289 € 5 497 € 828 €
EBITDA 26 818 € 18 709 € 5 160 € 4 645 € -37 €
Net margin 14.2% 6.8% 3.0% 4.0% 0.7%

Revenue and income statement

En 2020, NEPTUNE CONCEPT alcanza unos ingresos de 154 k€. En el período 2016-2020, la empresa muestra un fuerte crecimiento con una TCAC de +6.6%. Ligera caída de -8% vs 2019. Tras deducir el consumo (39 k€), el margen bruto se sitúa en 115 k€, es decir, una tasa del 75%. El EBITDA alcanza 27 k€, representando el 17.4% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +6.2 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 22 k€, es decir, el 14.2% de los ingresos.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

153 868 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

115 328 €

EBITDA (2020) ?
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

26 818 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

25 717 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 813 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 56%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 50%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 2.0 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 13.4% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.944%

Financial autonomy (2020) ?
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

50.443%

Cash flow / Revenue (2020) ?
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

13.354%

Repayment capacity (2020) ?
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

2.049

Asset age ratio (2020) ?
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

55.4%

Solvency indicators evolution
NEPTUNE CONCEPT

Sector positioning

Ratio de endeudamiento
55.94 2020
2018
2019
2020
Q1: 0.0
Med: 32.07
Q3: 125.07
Average +12 pts over 3 years

En 2020, el ratio de endeudamiento de NEPTUNE CONCEPT (55.94) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
50.44% 2020
2018
2019
2020
Q1: 7.94%
Med: 32.28%
Q3: 57.8%
Bueno -7 pts over 3 years

En 2020, el autonomía financiera de NEPTUNE CONCEPT (50.4%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
2.05 ans 2020
2018
2019
2020
Q1: 0.0 ans
Med: 0.0 ans
Q3: 2.04 ans
Average +6 pts over 3 years

En 2020, el capacidad de reembolso de NEPTUNE CONCEPT (2.0 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 447.31. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.2x. Peligro: el resultado de explotación no cubre los gastos financieros.

Liquidity ratio (2020) ?
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

447.305

Interest coverage (2020) ?
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

0.201

Liquidity indicators evolution
NEPTUNE CONCEPT

Sector positioning

Ratio de liquidez
447.31 2020
2018
2019
2020
Q1: 111.2
Med: 204.58
Q3: 368.13
Excelente

En 2020, el ratio de liquidez de NEPTUNE CONCEPT (447.31) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
0.2x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.35x
Bueno +29 pts over 3 years

En 2020, el cobertura de intereses de NEPTUNE CONCEPT (0.2x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 11 días. Plazo proveedores: 26 días. Situación favorable. La rotación de existencias es de 16 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-25 días): las operaciones generan estructuralmente tesorería. Notable mejora del FM durante el período (-190%), liberando tesorería.

Operating WCR (2020) ?
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

-10 894 €

Customer credit (2020) ?
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

11 j

Supplier credit (2020) ?
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

26 j

Inventory turnover (2020) ?
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

16 j

WCR in days of revenue (2020) ?
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

-25 j

WCR and payment terms evolution
NEPTUNE CONCEPT

Positioning of NEPTUNE CONCEPT in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of NEPTUNE CONCEPT is estimated at 72 476 € (range 37 692€ - 141 832€). With an EBITDA of 26 818€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
84 tx
37k€ 72k€ 141k€
72 476 € Range: 37 692€ - 141 832€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 818 € × 2.6x
Estimation 68 552 €
38 533€ - 149 959€
Revenue Multiple 30%
153 868 € × 0.37x
Estimation 56 294 €
27 637€ - 111 176€
Net Income Multiple 20%
21 813 € × 4.9x
Estimation 106 564 €
50 675€ - 167 503€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 (Autres commerces de détail spécialisés divers)

Compare NEPTUNE CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about NEPTUNE CONCEPT

What is the revenue of NEPTUNE CONCEPT ?

The revenue of NEPTUNE CONCEPT in 2020 is 154 k€.

Is NEPTUNE CONCEPT profitable?

Yes, NEPTUNE CONCEPT generated a net profit of 22 k€ in 2020.

Where is the headquarters of NEPTUNE CONCEPT ?

The headquarters of NEPTUNE CONCEPT is located in MOUANS-SARTOUX (06370), in the department Alpes-Maritimes.

Where to find the tax return of NEPTUNE CONCEPT ?

The tax return of NEPTUNE CONCEPT 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 CONCEPT operate?

NEPTUNE CONCEPT operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.