SIREN : 499138519
POURQUOI NON is a French company founded 18 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in NIMES (30000), this company of category PME shows in 2021 a revenue of 433 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-11
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 432 796 € | 397 253 € | 373 273 € | 325 741 € | 348 889 € | 370 608 € |
| Net income | 77 852 € | 63 399 € | 41 571 € | 20 862 € | 34 052 € | 15 907 € |
| EBITDA | 88 170 € | 73 537 € | 46 285 € | 21 195 € | 34 504 € | 11 325 € |
| Net margin | 18.0% | 16.0% | 11.1% | 6.4% | 9.8% | 4.3% |
In 2021, POURQUOI NON achieves revenue of 433 k€. Revenue is growing positively over 6 years (CAGR: +3.2%). Vs 2020: +9%. After deducting consumption (208 k€), gross margin stands at 225 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 88 k€, representing 20.4% of 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 78 k€, i.e. 18.0% of revenue. This profit can be retained or distributed to shareholders.
432 796 €
225 184 €
88 170 €
85 729 €
77 852 €
19.6%
The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
45.283%
57.973%
17.779%
1.098
6.6%
In 2021, the debt ratio of POURQUOI NON (45.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of POURQUOI NON (58.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2021, the repayment capacity of POURQUOI NON (1.10) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 432.36. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
432.357
0.137
In 2021, the liquidity ratio of POURQUOI NON (432.36) 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.
In 2021, the interest coverage of POURQUOI NON (0.1x) 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) 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: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 99 days of revenue, i.e. 119 k€ to permanently finance.
118 547 €
0 j
24 j
95 j
99 j
Based on 54 transactions of similar company sales
in 2021,
the value of POURQUOI NON is estimated at
123 220 €
(range 67 159€ - 277 706€).
With an EBITDA of 88 170€, the sector multiple of 1.8x is applied.
The price/revenue ratio is 0.16x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare POURQUOI NON with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of POURQUOI NON in 2021 is 433 k€.
Yes, POURQUOI NON generated a net profit of 78 k€ in 2021.
The headquarters of POURQUOI NON is located in NIMES (30000), in the department Gard.
The tax return of POURQUOI NON 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).
POURQUOI NON operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.