SARL VISION NIGHT : revenue, balance sheet and financial ratios
Revenue 2016467 k€-12 % vs 2015
EBITDA 201613 k€-49 % vs 2015
Net income 20169 k€-56 % vs 2015
SARL VISION NIGHT is a French company
founded 16 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in PARIS (75002),
this company of category PME
shows in 2016 a revenue of 467 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
At a glance (2016) :
revenue 467 k€, EBITDA 13 k€ (2.8 % of revenue), net income 9 k€.
Le dernier exercice comptable publié pour cette entreprise remonte à 2016. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
Synthèse
Santé financière :
Sous tension
Point(s) de vigilance : liquidité à court terme tendue.
In summary, SARL VISION NIGHT posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector. Point of attention: short-term liquidity is tight.
Financial history · amounts in €k
Financial history - SARL VISION NIGHT (SIREN 523010056) · amounts in thousands of euros (€k)
In 2016, SARL VISION NIGHT achieves revenue of 467 k€. Activity remains stable over the period (CAGR: -4.1%). Significant drop of -12% vs 2015. After deducting consumption (199 k€), gross margin stands at 268 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 2.8% of revenue. Le chiffre d'affaires recule de 12 % et l'EBE de 49 % : les charges n'ont pas baissé au même rythme que l'activité, ce qui réduit la marge de 2,1 points. This ratio is more favorable than the sector median (2.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2016)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
467 120 €
Gross margin (2016)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
268 014 €
EBITDA (2016)
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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
12 942 €
EBIT (2016)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
9 714 €
Net income (2016)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
8 974 €
EBITDA margin (2016)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
2,8 %
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 66%. This ratio is slightly less favorable than the sector median (9.9%). Financial autonomy (= Equity / Total assets x 100) reaches 21%. This ratio is slightly less favorable than the sector median (31.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.1%).
Debt ratio (2016)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
66,0 %
Financial autonomy (2016)
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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
20,7 %
Cash flow / Revenue (2016)
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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
2,2 %
Repayment capacity (2016)
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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
0,1 ans
Asset age ratio (2016)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
Debt ratio
164,5 %
87,1 %
66,0 %
Financial autonomy
32,5 %
25,3 %
20,7 %
Repayment capacity
4,3 ans
1,1 ans
0,1 ans
Cash flow / Revenue
2,2 %
4,1 %
2,2 %
Sector positioning
Debt ratio
66,0%2016
Q1: 0,0%
Med: 9,9%
Q3: 67,2%
Average164,5 % → 66 % depuis 2014
In 2016, the debt ratio of SARL VISION NIGHT (66,0%) 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
20,7%2016
Q1: 11,0%
Med: 31,2%
Q3: 57,6%
Average32,5 % → 20,7 % depuis 2014
In 2016, the financial autonomy of SARL VISION NIGHT (20,7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 0.61. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
Liquidity ratio (2016)
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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
0,61
Liquidity indicators evolution SARL VISION NIGHT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2014
2015
2016
Liquidity ratio
0,71
0,64
0,61
Sector positioning
Liquidity ratio
0,612016
Q1: 1,01
Med: 1,48
Q3: 2,79
Watch0,7 → 0,6 depuis 2014
In 2016, the liquidity ratio of SARL VISION NIGHT (0,61) 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.
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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-75 days): operations structurally generate cash. Between 2014 and 2016, WCR improved by 22 days of revenue, freeing up cash.
Operating WCR (2016)
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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
-97 395 €
Customer credit (2016)
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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
15 j
Supplier credit (2016)
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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
64 j
Inventory turnover (2016)
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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
35 j
WCR in days of revenue (2016)
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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
-75 j
WCR and payment terms evolution SARL VISION NIGHT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
Operating WCR
-75 343 €
-78 857 €
-97 395 €
Inventory turnover (days)
155 j
28 j
35 j
Customer payment term (days)
14 j
12 j
15 j
Supplier payment term (days)
66 j
59 j
64 j
Positioning of SARL VISION NIGHT in its sector
Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of SARL VISION NIGHT is estimated at
44 170 €
(range 20 084€ - 109 948€).
With an EBITDA of 12 942€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.17x
(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 value2016
124 transactions
20k€44k€109k€
44 170 €Range: 20 084€ - 109 948€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
12 942 €×2.4x
Estimation31 343 €
12 889€ - 64 850€
Revenue Multiple30%
467 120 €×0.17x
Estimation81 299 €
41 826€ - 234 112€
Net Income Multiple20%
8 974 €×2.3x
Estimation20 548 €
5 459€ - 36 450€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 124 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) d'habillement et de chaussures)
Compare SARL VISION NIGHT with other companies in the same sector:
Frequently asked questions about SARL VISION NIGHT
What is the revenue of SARL VISION NIGHT ?
The revenue of SARL VISION NIGHT in 2016 is 467 k€.
Is SARL VISION NIGHT profitable?
Yes, SARL VISION NIGHT generated a net profit of 9 k€ in 2016.
Where is the headquarters of SARL VISION NIGHT ?
The headquarters of SARL VISION NIGHT is located in PARIS (75002), in the department Paris.
Where to find the tax return of SARL VISION NIGHT ?
The tax return of SARL VISION NIGHT 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 SARL VISION NIGHT operate?
SARL VISION NIGHT operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.