NUTRI-PHYTO CONSULTING (NPC) : revenue, balance sheet and financial ratios

NUTRI-PHYTO CONSULTING (NPC) is a French company founded 8 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in CAGNES SUR MER (06800), this company of category PME shows in 2021 a revenue of 168 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 - NUTRI-PHYTO CONSULTING (NPC) (SIREN 838753960)
Indicator 2021 2020 2019 2018
Revenue 168 294 € 147 091 € 136 418 € 106 536 €
Net income 87 269 € 88 890 € 70 844 € 54 108 €
EBITDA 119 444 € 119 587 € 95 384 € 69 597 €
Net margin 51.9% 60.4% 51.9% 50.8%

Revenue and income statement

In 2021, NUTRI-PHYTO CONSULTING (NPC) achieves revenue of 168 k€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +16.5%. Vs 2020, growth of +14% (147 k€ -> 168 k€). After deducting consumption (2 k€), gross margin stands at 167 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 71.0% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -0%, reducing margin by 10.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 87 k€, i.e. 51.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

168 294 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

166 502 €

EBITDA (2021) ?
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

119 444 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

112 703 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

87 269 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

71.0%

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 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 56.0% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.292%

Financial autonomy (2021) ?
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

0.275%

Cash flow / Revenue (2021) ?
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

56.023%

Repayment capacity (2021) ?
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 (2021) ?
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

73.6%

Solvency indicators evolution
NUTRI-PHYTO CONSULTING (NPC)

Sector positioning

Debt ratio
0.29 2021
2019
2020
2021
Q1: 0.0
Med: 6.26
Q3: 65.01
Good

In 2021, the debt ratio of NUTRI-PHYTO CONSULTING (NPC) (0.29) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
0.28% 2021
2019
2020
2021
Q1: 4.55%
Med: 34.48%
Q3: 64.36%
Average

In 2021, the financial autonomy of NUTRI-PHYTO CONSULTING (NPC) (0.3%) 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 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.69 years
Excellent

In 2021, the repayment capacity of NUTRI-PHYTO CONSULTING (NPC) (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 1543.98. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

1543.977

Interest coverage (2021) ?
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

0.033

Liquidity indicators evolution
NUTRI-PHYTO CONSULTING (NPC)

Sector positioning

Liquidity ratio
1543.98 2021
2019
2020
2021
Q1: 139.97
Med: 254.23
Q3: 496.51
Excellent

In 2021, the liquidity ratio of NUTRI-PHYTO CONSULTING (NPC) (1543.98) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.03x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.38x
Good +27 pts over 3 years

In 2021, the interest coverage of NUTRI-PHYTO CONSULTING (NPC) (0.0x) 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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 39 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 77 days of revenue, i.e. 36 k€ to permanently finance. Over 2018-2021, WCR increased by +202%, requiring additional financing.

Operating WCR (2021) ?
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

36 193 €

Customer credit (2021) ?
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

61 j

Supplier credit (2021) ?
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

22 j

Inventory turnover (2021) ?
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 (2021) ?
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

77 j

WCR and payment terms evolution
NUTRI-PHYTO CONSULTING (NPC)

Positioning of NUTRI-PHYTO CONSULTING (NPC) in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of NUTRI-PHYTO CONSULTING (NPC) is estimated at 309 956 € (range 74 635€ - 512 723€). With an EBITDA of 119 444€, the sector multiple of 3.5x 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 2021
98 tx
74k€ 309k€ 512k€
309 956 € Range: 74 635€ - 512 723€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
119 444 € × 3.5x
Estimation 413 783 €
103 105€ - 678 346€
Revenue Multiple 30%
168 294 € × 0.36x
Estimation 61 172 €
20 087€ - 103 507€
Net Income Multiple 20%
87 269 € × 4.9x
Estimation 423 564 €
85 282€ - 712 494€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare NUTRI-PHYTO CONSULTING (NPC) with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about NUTRI-PHYTO CONSULTING (NPC)

What is the revenue of NUTRI-PHYTO CONSULTING (NPC) ?

The revenue of NUTRI-PHYTO CONSULTING (NPC) in 2021 is 168 k€.

Is NUTRI-PHYTO CONSULTING (NPC) profitable?

Yes, NUTRI-PHYTO CONSULTING (NPC) generated a net profit of 87 k€ in 2021.

Where is the headquarters of NUTRI-PHYTO CONSULTING (NPC) ?

The headquarters of NUTRI-PHYTO CONSULTING (NPC) is located in CAGNES SUR MER (06800), in the department Alpes-Maritimes.

Where to find the tax return of NUTRI-PHYTO CONSULTING (NPC) ?

The tax return of NUTRI-PHYTO CONSULTING (NPC) 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 NUTRI-PHYTO CONSULTING (NPC) operate?

NUTRI-PHYTO CONSULTING (NPC) operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.