Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1992-09-15 (33 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de matériel électriqueLocation: LYON (69009), Rhone
NIKO FRANCE : revenue, balance sheet and financial ratios
NIKO FRANCE is a French company
founded 33 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique.
Based in LYON (69009),
this company of category PME
shows in 2024 a revenue of 5.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, NIKO FRANCE achieves revenue of 5.6 M€. Revenue is growing positively over 8 years (CAGR: +0.5%). Significant drop of -11% vs 2023. After deducting consumption (2.7 M€), gross margin stands at 2.9 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -90%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 137 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
5 604 018 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 870 068 €
EBITDA (2024)
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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
59 072 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
194 389 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
137 222 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
1.1%
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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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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 0%. 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 40%. The balance between equity and debt is satisfactory. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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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
0.0%
Financial autonomy (2024)
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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
39.887%
Cash flow / Revenue (2024)
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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
0.072%
Repayment capacity (2024)
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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
0.0
Asset age ratio (2024)
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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
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
-333.278
0.0
0.0
0.0
0.0
4.192
0.0
0.0
Financial autonomy
-16.292
-13.996
-4.475
12.829
21.387
31.958
32.961
39.887
Repayment capacity
8.567
0.0
0.0
0.0
0.0
0.13
0.0
0.0
Cash flow / Revenue
3.277%
3.913%
2.271%
5.423%
0.939%
2.445%
8.217%
0.072%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Excellent-7 pts over 3 years
In 2024, the debt ratio of NIKO FRANCE (0.00) 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
39.89%2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Average
In 2024, the financial autonomy of NIKO FRANCE (39.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Excellent-24 pts over 3 years
In 2024, the repayment capacity of NIKO FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 227.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
227.252
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution NIKO FRANCE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
157.044
84.224
90.176
105.146
117.319
138.303
222.05
227.252
Interest coverage
6.98
2.474
0.0
0.0
0.279
0.425
0.0
0.0
Sector positioning
Liquidity ratio
227.252024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Average+25 pts over 3 years
In 2024, the liquidity ratio of NIKO FRANCE (227.25) 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.
Interest coverage
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Average-17 pts over 3 years
In 2024, the interest coverage of NIKO FRANCE (0.0x) 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. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Overall, WCR represents 65 days of revenue, i.e. 1.0 M€ to permanently finance. Notable WCR improvement over the period (-56%), freeing up cash.
Operating WCR (2024)
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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
1 017 409 €
Customer credit (2024)
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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
23 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
47 j
Inventory turnover (2024)
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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 in days of revenue (2024)
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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
65 j
WCR and payment terms evolution NIKO FRANCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
2 291 981 €
961 540 €
993 397 €
1 055 948 €
1 011 940 €
1 006 928 €
1 429 444 €
1 017 409 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
137
48
58
61
55
52
50
23
Supplier payment term (days)
119
88
90
85
63
48
44
47
Positioning of NIKO FRANCE in its sector
Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions).
This range of 277 177€ to 717 157€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
277k€469k€717k€
469 025 €Range: 277 177€ - 717 157€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de matériel électrique)
Compare NIKO FRANCE with other companies in the same sector:
Yes, NIKO FRANCE generated a net profit of 137 k€ in 2024.
Where is the headquarters of NIKO FRANCE ?
The headquarters of NIKO FRANCE is located in LYON (69009), in the department Rhone.
Where to find the tax return of NIKO FRANCE ?
The tax return of NIKO FRANCE 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 NIKO FRANCE operate?
NIKO FRANCE operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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