NULLE PART AILLEURS : revenue, balance sheet and financial ratios

NULLE PART AILLEURS is a French company founded 23 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in BELFORT (90000), this company of category PME shows in 2023 a revenue of 225 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - NULLE PART AILLEURS (SIREN 447693722)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 224 503 € 243 130 € 235 783 € 125 401 € 155 016 € 137 398 € 116 912 € 104 128 €
Net income 910 € 657 € 34 860 € 8 917 € 66 989 € 301 € 3 038 € 3 444 €
EBITDA 6 623 € 7 854 € 31 141 € 8 899 € 7 312 € -6 € -509 € 4 198 €
Net margin 0.4% 0.3% 14.8% 7.1% 43.2% 0.2% 2.6% 3.3%

Revenue and income statement

In 2023, NULLE PART AILLEURS achieves revenue of 225 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.6%. Slight decline of -8% vs 2022. After deducting consumption (126 k€), gross margin stands at 99 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 3.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 910 €, i.e. 0.4% 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

224 503 €

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

98 935 €

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

6 623 €

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

1 145 €

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

910 €

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

3.0%

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

74.48%

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

46.981%

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

3.504%

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

4.366

Asset age ratio (2023) ?
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

57.5%

Solvency indicators evolution
NULLE PART AILLEURS

Sector positioning

Debt ratio
74.48 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Average

In 2023, the debt ratio of NULLE PART AILLEURS (74.48) 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
46.98% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Good +7 pts over 3 years

In 2023, the financial autonomy of NULLE PART AILLEURS (47.0%) 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
4.37 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Average +16 pts over 3 years

In 2023, the repayment capacity of NULLE PART AILLEURS (4.37) 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 202.13. 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 3.5x. Financial charges are adequately covered by operations.

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

202.126

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

3.533

Liquidity indicators evolution
NULLE PART AILLEURS

Sector positioning

Liquidity ratio
202.13 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Average

In 2023, the liquidity ratio of NULLE PART AILLEURS (202.13) 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
3.53x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Good +21 pts over 3 years

In 2023, the interest coverage of NULLE PART AILLEURS (3.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 47 days of revenue, i.e. 29 k€ to permanently finance. Over 2016-2023, WCR increased by +99%, 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

29 327 €

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

3 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

74 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

47 j

WCR and payment terms evolution
NULLE PART AILLEURS

Positioning of NULLE PART AILLEURS in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of NULLE PART AILLEURS is estimated at 37 366 € (range 19 425€ - 64 985€). With an EBITDA of 6 623€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.36x (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
70 tx
19k€ 37k€ 64k€
37 366 € Range: 19 425€ - 64 985€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 623 € × 3.8x
Estimation 24 983 €
11 372€ - 55 654€
Revenue Multiple 30%
224 503 € × 0.36x
Estimation 80 770 €
44 694€ - 118 056€
Net Income Multiple 20%
910 € × 3.5x
Estimation 3 219 €
1 656€ - 8 706€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 détail d'habillement en magasin spécialisé)

Compare NULLE PART AILLEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about NULLE PART AILLEURS

What is the revenue of NULLE PART AILLEURS ?

The revenue of NULLE PART AILLEURS in 2023 is 225 k€.

Is NULLE PART AILLEURS profitable?

Yes, NULLE PART AILLEURS generated a net profit of 910€ in 2023.

Where is the headquarters of NULLE PART AILLEURS ?

The headquarters of NULLE PART AILLEURS is located in BELFORT (90000), in the department Territoire de Belfort.

Where to find the tax return of NULLE PART AILLEURS ?

The tax return of NULLE PART AILLEURS 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 NULLE PART AILLEURS operate?

NULLE PART AILLEURS operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.