SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI : revenue, balance sheet and financial ratios

SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI is a French company founded 9 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 1.3 M€. 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 - SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI (SIREN 822367025)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 288 648 € 941 034 € 733 098 € 4 790 029 € 817 512 € 742 527 € 784 708 € 795 658 €
Net income 275 559 € 59 944 € 109 859 € 2 704 291 € 158 640 € 104 424 € 160 712 € 79 925 €
EBITDA 354 195 € 72 809 € 127 679 € 3 602 445 € 212 554 € 180 605 € 219 715 € 106 852 €
Net margin 21.4% 6.4% 15.0% 56.5% 19.4% 14.1% 20.5% 10.0%

Revenue and income statement

In 2024, SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI achieves revenue of 1.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2023, growth of +37% (941 k€ -> 1.3 M€). After deducting consumption (0 €), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 354 k€, representing 27.5% of revenue. Positive scissor effect: EBITDA margin improves by +19.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 276 k€, i.e. 21.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 288 648 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 288 648 €

EBITDA (2024) ?
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

354 195 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

356 833 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

275 559 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

27.5%

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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 10%. 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 49%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.2% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.708%

Financial autonomy (2024) ?
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

49.188%

Cash flow / Revenue (2024) ?
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

21.183%

Repayment capacity (2024) ?
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

0.29

Solvency indicators evolution
SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI

Sector positioning

Debt ratio
9.71 2024
2022
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Average +27 pts over 3 years

In 2024, the debt ratio of SELARL KAPANDJI-MORHANGE ... (9.71) 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
49.19% 2024
2022
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Good -10 pts over 3 years

In 2024, the financial autonomy of SELARL KAPANDJI-MORHANGE ... (49.2%) 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
0.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Average +5 pts over 3 years

In 2024, the repayment capacity of SELARL KAPANDJI-MORHANGE ... (0.29) 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 204.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

204.066

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI

Sector positioning

Liquidity ratio
204.07 2024
2022
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Average -8 pts over 3 years

In 2024, the liquidity ratio of SELARL KAPANDJI-MORHANGE ... (204.07) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Average

In 2024, the interest coverage of SELARL KAPANDJI-MORHANGE ... (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 250 days. Excellent situation: suppliers finance 198 days of the operating cycle (retail model). Overall, WCR represents 126 days of revenue, i.e. 451 k€ to permanently finance. Over 2017-2024, WCR increased by +259%, requiring additional financing.

Operating WCR (2024) ?
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

451 040 €

Customer credit (2024) ?
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

52 j

Supplier credit (2024) ?
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

250 j

Inventory turnover (2024) ?
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 (2024) ?
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

126 j

WCR and payment terms evolution
SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI

Positioning of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI is estimated at 1 179 460 € (range 381 416€ - 2 276 077€). With an EBITDA of 354 195€, the sector multiple of 4.8x 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.

Estimated enterprise value 2024
131 transactions
381k€ 1179k€ 2276k€
1 179 460 € Range: 381 416€ - 2 276 077€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
354 195 € × 4.8x
Estimation 1 717 778 €
515 803€ - 2 955 100€
Revenue Multiple 30%
1 288 648 € × 0.36x
Estimation 459 549 €
229 521€ - 868 629€
Net Income Multiple 20%
275 559 € × 3.3x
Estimation 913 536 €
273 293€ - 2 689 693€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI

What is the revenue of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI ?

The revenue of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI in 2024 is 1.3 M€.

Is SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI profitable?

Yes, SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI generated a net profit of 276 k€ in 2024.

Where is the headquarters of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI ?

The headquarters of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI is located in PARIS (75009), in the department Paris.

Where to find the tax return of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI ?

The tax return of SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI 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 SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI operate?

SELARL KAPANDJI-MORHANGE ET ASSOCIES, COMMISSAIRES DE JUSTICE ASSOCIES, ANCIENS COMMISSAIRES-PRISEURS JUDICIAIRES ASSOCI operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.