NIM PARTICIPATIONS : revenue, balance sheet and financial ratios

NIM PARTICIPATIONS is a French company founded 12 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in NEUILLY-SUR-SEINE (92200), this company of category PME shows in 2023 a revenue of 132 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 - NIM PARTICIPATIONS (SIREN 800517443)
Indicator 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 131 631 € 1 322 388 € 1 162 252 € 965 102 € 368 059 € N/C 50 000 € 890 191 €
Net income 357 086 € 745 535 € 706 794 € 315 064 € 299 777 € -112 470 € 28 692 € 620 721 €
EBITDA -78 503 € 965 170 € 1 021 820 € 809 558 € 52 895 € -61 068 € 35 291 € 817 544 €
Net margin 271.3% 56.4% 60.8% 32.6% 81.4% N/C 57.4% 69.7%

Revenue and income statement

In 2023, NIM PARTICIPATIONS achieves revenue of 132 k€. Revenue is declining over the period 2015-2023 (CAGR: -21.3%). Significant drop of -90% vs 2022. After deducting consumption (-25 k€), gross margin stands at 157 k€, i.e. a rate of 119%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -79 k€, representing -59.6% of revenue. Warning negative scissor effect: despite revenue change (-90%), EBITDA varies by -108%, reducing margin by 132.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 357 k€, i.e. 271.3% of revenue. This profit can be retained or distributed to shareholders.

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

131 631 €

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

156 631 €

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

-78 503 €

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

-59 378 €

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

357 086 €

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

-59.6%

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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 90%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 8.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 256.8% 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

90.04%

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

44.104%

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

256.75%

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

8.799

Solvency indicators evolution
NIM PARTICIPATIONS

Sector positioning

Debt ratio
90.04 2023
2021
2022
2023
Q1: 0.0
Med: 2.88
Q3: 157.63
Average +29 pts over 3 years

In 2023, the debt ratio of NIM PARTICIPATIONS (90.04) 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
44.1% 2023
2021
2022
2023
Q1: 0.0%
Med: 13.21%
Q3: 56.26%
Good

In 2023, the financial autonomy of NIM PARTICIPATIONS (44.1%) 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
8.8 years 2023
2021
2022
2023
Q1: -4.66 years
Med: 0.0 years
Q3: 1.73 years
Average +24 pts over 3 years

In 2023, the repayment capacity of NIM PARTICIPATIONS (8.80) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 616.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

616.837

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

-275.984

Liquidity indicators evolution
NIM PARTICIPATIONS

Sector positioning

Liquidity ratio
616.84 2023
2021
2022
2023
Q1: 132.11
Med: 342.76
Q3: 1124.76
Good +27 pts over 3 years

In 2023, the liquidity ratio of NIM PARTICIPATIONS (616.84) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-275.98x 2023
2021
2022
2023
Q1: -8.68x
Med: 0.0x
Q3: 3.13x
Average -50 pts over 3 years

In 2023, the interest coverage of NIM PARTICIPATIONS (-276.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 227 days. Excellent situation: suppliers finance 227 days of the operating cycle (retail model). Inventory turnover is 7226 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 17760 days of revenue, i.e. 6.5 M€ to permanently finance. Over 2015-2023, WCR increased by +971%, requiring additional financing.

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

6 493 719 €

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

0 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

227 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

7226 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

17760 j

WCR and payment terms evolution
NIM PARTICIPATIONS

Positioning of NIM PARTICIPATIONS in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of NIM PARTICIPATIONS is estimated at 357 542 € (range 112 148€ - 977 289€). The price/revenue ratio is 0.28x (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 2023
80 tx
112k€ 357k€ 977k€
357 542 € Range: 112 148€ - 977 289€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
131 631 € × 0.28x
Estimation 36 825 €
13 242€ - 90 570€
Net Income Multiple 20%
357 086 € × 2.3x
Estimation 838 618 €
260 508€ - 2 307 370€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare NIM PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about NIM PARTICIPATIONS

What is the revenue of NIM PARTICIPATIONS ?

The revenue of NIM PARTICIPATIONS in 2023 is 132 k€.

Is NIM PARTICIPATIONS profitable?

Yes, NIM PARTICIPATIONS generated a net profit of 357 k€ in 2023.

Where is the headquarters of NIM PARTICIPATIONS ?

The headquarters of NIM PARTICIPATIONS is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of NIM PARTICIPATIONS ?

The tax return of NIM PARTICIPATIONS 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 NIM PARTICIPATIONS operate?

NIM PARTICIPATIONS operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.