Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2003-10-10 (22 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: SAINT PIERRE D'IRUBE (64990), Pyrenees-Atlantiques
NEXT 5 : revenue, balance sheet and financial ratios
NEXT 5 is a French company
founded 22 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in SAINT PIERRE D'IRUBE (64990),
this company of category PME
shows in 2021 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, NEXT 5 generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 16 k€ -> 9 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
8 633 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
50.277%
Financial autonomy (2025)
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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
34.837%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
81.917
100.05
41.861
104.784
180.522
162.891
137.538
230.385
77.549
50.277
Financial autonomy
30.961
29.627
38.546
19.184
18.896
19.204
18.011
24.254
36.482
34.837
Repayment capacity
11.719
147.926
6.845
2.401
27.959
3.771
None
None
None
None
Cash flow / Revenue
2.271%
0.237%
2.146%
13.201%
1.728%
11.523%
None%
None%
None%
None%
Sector positioning
Debt ratio
50.282025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Average-13 pts over 3 years
In 2025, the debt ratio of NEXT 5 (50.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
34.84%2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average
In 2025, the financial autonomy of NEXT 5 (34.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 171.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
171.249
Liquidity indicators evolution NEXT 5
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
200.297
224.031
199.925
119.204
156.313
154.75
142.102
403.809
214.523
171.249
Interest coverage
25.959
39.911
10.275
-3.347
35.796
3.558
None
None
None
None
Sector positioning
Liquidity ratio
171.252025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Average-38 pts over 3 years
In 2025, the liquidity ratio of NEXT 5 (171.25) 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.
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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
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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 NEXT 5
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
443 522 €
511 681 €
384 297 €
1 044 452 €
793 662 €
927 379 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
138
175
152
161
143
163
0
0
0
0
Customer payment term (days)
58
66
49
7
7
13
0
0
0
0
Supplier payment term (days)
123
115
101
203
263
265
0
0
0
0
Positioning of NEXT 5 in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 51 transactions of similar company sales
in 2025,
the value of NEXT 5 is estimated at
18 316 €
(range 11 098€ - 82 382€).
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 value2025
51 tx
11k€18k€82k€
18 316 €Range: 11 098€ - 82 382€
NAF 5 année 2025
Valuation method used
Net Income Multiple
8 633 €
×
2.1x
=18 316 €
Range: 11 099€ - 82 383€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 d'habillement en magasin spécialisé)
Compare NEXT 5 with other companies in the same sector:
Yes, NEXT 5 generated a net profit of 9 k€ in 2025.
Where is the headquarters of NEXT 5 ?
The headquarters of NEXT 5 is located in SAINT PIERRE D'IRUBE (64990), in the department Pyrenees-Atlantiques.
Where to find the tax return of NEXT 5 ?
The tax return of NEXT 5 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 NEXT 5 operate?
NEXT 5 operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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