NICE CREAM COMMUNICATION : revenue, balance sheet and financial ratios

NICE CREAM COMMUNICATION is a French company founded 14 years ago, specialized in the sector Conseil en relations publiques et communication. Based in TOULON (83000), this company of category PME shows in 2023 a revenue of 4 k€. 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 - NICE CREAM COMMUNICATION (SIREN 749830873)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 750 € N/C N/C -25 775 € 58 340 € 132 260 € 94 100 € 90 917 €
Net income -24 131 € -4 180 € -12 585 € -119 854 € -69 758 € 32 049 € 24 556 € 40 022 €
EBITDA 1 105 € -2 902 € -11 625 € -116 167 € -66 808 € 36 789 € 32 225 € 52 329 €
Net margin -643.5% N/C N/C 465.0% -119.6% 24.2% 26.1% 44.0%

Revenue and income statement

In 2023, NICE CREAM COMMUNICATION achieves revenue of 4 k€. Revenue is declining over the period 2016-2023 (CAGR: -36.6%). After deducting consumption (0 €), gross margin stands at 4 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 29.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -24 k€ (-643.5% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 750 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 750 €

EBITDA (2023) ?
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

1 105 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-24 609 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-24 131 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

29.5%

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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 -22%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 42.2% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-22.464%

Financial autonomy (2023) ?
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

53.501%

Cash flow / Revenue (2023) ?
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

42.213%

Repayment capacity (2023) ?
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

7.67

Solvency indicators evolution
NICE CREAM COMMUNICATION

Sector positioning

Debt ratio
-22.46 2023
2021
2022
2023
Q1: 0.0
Med: 5.16
Q3: 39.17
Excellent

In 2023, the debt ratio of NICE CREAM COMMUNICATION (-22.46) 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
53.5% 2023
2021
2022
2023
Q1: 4.19%
Med: 32.98%
Q3: 62.32%
Good

In 2023, the financial autonomy of NICE CREAM COMMUNICATION (53.5%) 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
7.67 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.6 years
Watch +51 pts over 3 years

In 2023, the repayment capacity of NICE CREAM COMMUNICATION (7.67) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 33.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 21.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

33.278

Interest coverage (2023) ?
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

20.995

Liquidity indicators evolution
NICE CREAM COMMUNICATION

Sector positioning

Liquidity ratio
33.28 2023
2021
2022
2023
Q1: 143.49
Med: 248.18
Q3: 502.28
Watch -18 pts over 3 years

In 2023, the liquidity ratio of NICE CREAM COMMUNICATION (33.28) 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.

Interest coverage
21.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.29x
Excellent +50 pts over 3 years

In 2023, the interest coverage of NICE CREAM COMMUNICATION (21.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 2449 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5350 days. Excellent situation: suppliers finance 2901 days of the operating cycle (retail model). WCR is negative (-6304 days): operations structurally generate cash. Notable WCR improvement over the period (-171%), freeing up cash.

Operating WCR (2023) ?
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

-65 671 €

Customer credit (2023) ?
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

2449 j

Supplier credit (2023) ?
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

5350 j

Inventory turnover (2023) ?
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 (2023) ?
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

-6304 j

WCR and payment terms evolution
NICE CREAM COMMUNICATION

Positioning of NICE CREAM COMMUNICATION in its sector

Comparison with sector Conseil en relations publiques et communication

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 1 156€ to 5 326€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
1k€ 3k€ 5k€
3 166 € Range: 1 156€ - 5 326€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Conseil en relations publiques et communication)

Compare NICE CREAM COMMUNICATION with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en relations publiques et communication

Frequently asked questions about NICE CREAM COMMUNICATION

What is the revenue of NICE CREAM COMMUNICATION ?

The revenue of NICE CREAM COMMUNICATION in 2023 is 4 k€.

Is NICE CREAM COMMUNICATION profitable?

NICE CREAM COMMUNICATION recorded a net loss in 2023.

Where is the headquarters of NICE CREAM COMMUNICATION ?

The headquarters of NICE CREAM COMMUNICATION is located in TOULON (83000), in the department Var.

Where to find the tax return of NICE CREAM COMMUNICATION ?

The tax return of NICE CREAM COMMUNICATION 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 NICE CREAM COMMUNICATION operate?

NICE CREAM COMMUNICATION operates in the sector Conseil en relations publiques et communication (NAF code 70.21Z). See the 'Sector positioning' section above to compare the company with its competitors.