NODE NEGOCE : revenue, balance sheet and financial ratios

NODE NEGOCE is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 27.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-06

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, NODE NEGOCE is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - NODE NEGOCE (SIREN 490756061)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 27 327 932 € 28 403 510 € 33 530 419 € 43 834 817 € 36 156 061 € 36 251 844 € 44 140 875 € 35 347 444 €
Net income -76 067 € 100 369 € 73 256 € 173 850 € 90 546 € 178 699 € 246 858 € 317 295 €
EBITDA 142 850 € 425 478 € 166 471 € 499 017 € 175 993 € 286 277 € 838 535 € 709 504 €
Net margin -0.3% 0.4% 0.2% 0.4% 0.3% 0.5% 0.6% 0.9%

Revenue and income statement

In 2024, NODE NEGOCE achieves revenue of 27.3 M€. Revenue is declining over the period 2019-2024 (CAGR: -5.4%). Slight decline of -4% vs 2023. After deducting consumption (25.5 M€), gross margin stands at 1.9 M€, i.e. a rate of 7%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 143 k€, representing 0.5% of revenue. This ratio is slightly less favorable than the sector median (3.2%). Net income is negative at -76 k€ (-0.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

27 327 932 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 870 966 €

EBITDA (2024) ?
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

142 850 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

216 288 €

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

-76 067 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 400%. This ratio is less favorable than the sector median (13.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 10%. This ratio is less favorable than the sector median (29.0%) and warrants attention.

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

400.12%

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

9.69%

Cash flow / Revenue (2024) ?
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

-0.2%

Repayment capacity (2024) ?
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

-15.07

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

0.0%

Solvency indicators evolution
NODE NEGOCE

Sector positioning

Debt ratio
400.12% 2024
Q1: 0.13%
Med: 13.35%
Q3: 62.02%
Watch

In 2024, the debt ratio of NODE NEGOCE (400.1%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.69% 2024
Q1: 10.04%
Med: 28.96%
Q3: 50.7%
Watch +6 pts over 3 years

In 2024, the financial autonomy of NODE NEGOCE (9.7%) 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.

Repayment capacity
8.67 years 2023
Q1: 0.0 years
Med: 0.35 years
Q3: 2.18 years
Watch

In 2023, the repayment capacity of NODE NEGOCE (8.67) 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 1.36. This ratio is slightly less favorable than the sector median (1.7). Interest expenses are negligible: the company carries almost no interest-bearing financial debt, making the coverage ratio not meaningful.

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

1.36

Interest coverage (2024) ?
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

175.68

Liquidity indicators evolution
NODE NEGOCE

Sector positioning

Liquidity ratio
1.36 2024
Q1: 1.2
Med: 1.67
Q3: 2.71
Average -18 pts over 3 years

In 2024, the liquidity ratio of NODE NEGOCE (1.36) 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
175.68x 2024
Q1: 0.0x
Med: 0.41x
Q3: 5.65x
Excellent

In 2024, the interest coverage of NODE NEGOCE (175.7x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 66 days of revenue, i.e. 5.0 M€ to permanently finance.

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

4 998 552 €

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

54 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

32 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 in days of revenue (2024) ?
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

66 j

WCR and payment terms evolution
NODE NEGOCE

Positioning of NODE NEGOCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé

Valuation estimate

Based on 127 transactions of similar company sales (all years), the value of NODE NEGOCE is estimated at 2 131 150 € (range 997 302€ - 5 000 537€). With an EBITDA of 142 850€, the sector multiple of 1.7x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
127 transactions
997k€ 2131k€ 5000k€
2 131 150 € Range: 997 302€ - 5 000 537€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
142 850 € × 1.7x
Estimation 241 746 €
99 438€ - 652 402€
Revenue Multiple 30%
27 327 932 € × 0.19x
Estimation 5 280 158 €
2 493 743€ - 12 247 428€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 127 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) alimentaire non spécialisé)

Compare NODE NEGOCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) alimentaire non spécialisé

Top companies in Commerce de gros (commerce interentreprises) alimentaire non spécialisé

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé:

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about NODE NEGOCE

What is the revenue of NODE NEGOCE ?

The revenue of NODE NEGOCE in 2024 is 27.3 M€.

Is NODE NEGOCE profitable?

NODE NEGOCE recorded a net loss in 2024.

Where is the headquarters of NODE NEGOCE ?

The headquarters of NODE NEGOCE is located in PARIS (75016), in the department Paris.

Where to find the tax return of NODE NEGOCE ?

The tax return of NODE NEGOCE 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 NODE NEGOCE operate?

NODE NEGOCE operates in the sector Commerce de gros (commerce interentreprises) alimentaire non spécialisé (NAF code 46.39B). See the 'Sector positioning' section above to compare the company with its competitors.