NIGHT MANAGEMENT PRODUCTION : revenue, balance sheet and financial ratios

NIGHT MANAGEMENT PRODUCTION is a French company founded 29 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in TOULON (83200), this company of category PME shows in 2021 a revenue of 4.9 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 - NIGHT MANAGEMENT PRODUCTION (SIREN 412487589)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue N/C N/C N/C 4 904 057 € 6 661 691 € 10 474 154 € 14 730 020 € 14 301 548 €
Net income 208 470 € -373 697 € 480 502 € 639 770 € -1 162 721 € -1 656 034 € 68 678 € -171 276 €
EBITDA N/C N/C N/C 1 071 964 € -1 416 782 € -1 355 958 € 1 129 257 € 504 523 €
Net margin N/C N/C N/C 13.0% -17.5% -15.8% 0.5% -1.2%

Revenue and income statement

In 2024, NIGHT MANAGEMENT PRODUCTION generates positive net income of 208 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

208 470 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -14%. 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 -136%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-13.731%

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

-135.692%

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

33.4%

Solvency indicators evolution
NIGHT MANAGEMENT PRODUCTION

Sector positioning

Debt ratio
-13.73 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Excellent

In 2024, the debt ratio of NIGHT MANAGEMENT PRODUCTION (-13.73) 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
-135.69% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Watch

In 2024, the financial autonomy of NIGHT MANAGEMENT PRODUCTION (-135.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 16.17. 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

16.166

Liquidity indicators evolution
NIGHT MANAGEMENT PRODUCTION

Sector positioning

Liquidity ratio
16.17 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Watch

In 2024, the liquidity ratio of NIGHT MANAGEMENT PRODUCTION (16.17) 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.

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
NIGHT MANAGEMENT PRODUCTION

Positioning of NIGHT MANAGEMENT PRODUCTION in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of NIGHT MANAGEMENT PRODUCTION is estimated at 1 612 141 € (range 939 997€ - 3 104 285€). 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.

Estimated enterprise value 2024
114 transactions
939k€ 1612k€ 3104k€
1 612 141 € Range: 939 997€ - 3 104 285€
NAF 5 all-time

Valuation method used

Net Income Multiple
208 470 € × 7.7x = 1 612 141 €
Range: 939 997€ - 3 104 285€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 activités récréatives et de loisirs)

Compare NIGHT MANAGEMENT PRODUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about NIGHT MANAGEMENT PRODUCTION

What is the revenue of NIGHT MANAGEMENT PRODUCTION ?

The revenue of NIGHT MANAGEMENT PRODUCTION in 2021 is 4.9 M€.

Is NIGHT MANAGEMENT PRODUCTION profitable?

Yes, NIGHT MANAGEMENT PRODUCTION generated a net profit of 208 k€ in 2024.

Where is the headquarters of NIGHT MANAGEMENT PRODUCTION ?

The headquarters of NIGHT MANAGEMENT PRODUCTION is located in TOULON (83200), in the department Var.

Where to find the tax return of NIGHT MANAGEMENT PRODUCTION ?

The tax return of NIGHT MANAGEMENT PRODUCTION 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 NIGHT MANAGEMENT PRODUCTION operate?

NIGHT MANAGEMENT PRODUCTION operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.