SAPONE NUSTRALE : revenue, balance sheet and financial ratios

SAPONE NUSTRALE is a French company founded 10 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in PRUNELLI-DI-FIUMORBO (20243), this company of category PME shows in 2023 a revenue of 55 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 - SAPONE NUSTRALE (SIREN 811582949)
Indicator 2023 2020 2018 2017 2015
Revenue 55 304 € 41 413 € 35 424 € 55 684 € 28 092 €
Net income -303 € -10 575 € -9 271 € -7 672 € 2 290 €
EBITDA 4 644 € -10 317 € -9 946 € -5 938 € -2 233 €
Net margin -0.5% -25.5% -26.2% -13.8% 8.2%

Revenue and income statement

In 2023, SAPONE NUSTRALE achieves revenue of 55 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2020, growth of +34% (41 k€ -> 55 k€). After deducting consumption (5 k€), gross margin stands at 50 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 8.4% of revenue. Positive scissor effect: EBITDA margin improves by +33.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -303 € (-0.5% of revenue), which will impact equity.

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

55 304 €

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

49 887 €

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

4 644 €

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

-46 €

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

-303 €

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

8.4%

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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 -34%. 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 -9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-34.018%

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

-8.742%

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

-0.548%

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

-35.891

Solvency indicators evolution
SAPONE NUSTRALE

Sector positioning

Debt ratio
-34.02 2023
2018
2020
2023
Q1: 0.01
Med: 22.32
Q3: 80.72
Excellent -50 pts over 3 years

In 2023, the debt ratio of SAPONE NUSTRALE (-34.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-8.74% 2023
2018
2020
2023
Q1: 9.74%
Med: 36.27%
Q3: 61.12%
Watch -41 pts over 3 years

In 2023, the financial autonomy of SAPONE NUSTRALE (-8.7%) 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
-35.89 years 2023
2018
2020
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 2.23 years
Excellent

In 2023, the repayment capacity of SAPONE NUSTRALE (-35.89) 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 121.13. 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 2.6x. 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

121.134

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

2.627

Liquidity indicators evolution
SAPONE NUSTRALE

Sector positioning

Liquidity ratio
121.13 2023
2018
2020
2023
Q1: 132.01
Med: 218.38
Q3: 395.32
Watch

In 2023, the liquidity ratio of SAPONE NUSTRALE (121.13) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.63x 2023
2018
2020
2023
Q1: -0.0x
Med: 0.56x
Q3: 5.76x
Good +35 pts over 3 years

In 2023, the interest coverage of SAPONE NUSTRALE (2.6x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 331 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 45 days of revenue, i.e. 7 k€ to permanently finance. Over 2015-2023, WCR increased by +207%, 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

6 977 €

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

7 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

24 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

331 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

45 j

WCR and payment terms evolution
SAPONE NUSTRALE

Positioning of SAPONE NUSTRALE in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of SAPONE NUSTRALE is estimated at 4 092 € (range 2 036€ - 9 366€). With an EBITDA of 4 644€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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
74 tx
2k€ 4k€ 9k€
4 092 € Range: 2 036€ - 9 366€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 644 € × 0.6x
Estimation 2 903 €
879€ - 6 694€
Revenue Multiple 30%
55 304 € × 0.11x
Estimation 6 075 €
3 964€ - 13 821€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de parfums et de produits pour la toilette)

Compare SAPONE NUSTRALE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about SAPONE NUSTRALE

What is the revenue of SAPONE NUSTRALE ?

The revenue of SAPONE NUSTRALE in 2023 is 55 k€.

Is SAPONE NUSTRALE profitable?

SAPONE NUSTRALE recorded a net loss in 2023.

Where is the headquarters of SAPONE NUSTRALE ?

The headquarters of SAPONE NUSTRALE is located in PRUNELLI-DI-FIUMORBO (20243).

Where to find the tax return of SAPONE NUSTRALE ?

The tax return of SAPONE NUSTRALE 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 SAPONE NUSTRALE operate?

SAPONE NUSTRALE operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.