Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2013-11-14 (12 years)Status: ActiveBusiness sector: Production de films pour le cinémaLocation: PARIS (75002), Paris
SELECTIVE ACQUISITION N1 : revenue, balance sheet and financial ratios
SELECTIVE ACQUISITION N1 is a French company
founded 12 years ago,
specialized in the sector Production de films pour le cinéma.
Based in PARIS (75002),
this company of category PME
shows in 2024 a revenue of 59 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SELECTIVE ACQUISITION N1 (SIREN 922913918)
Indicator
2024
2023
Revenue
59 184 €
62 241 €
Net income
40 842 €
37 861 €
EBITDA
49 145 €
39 072 €
Net margin
69.0%
60.8%
Revenue and income statement
In 2024, SELECTIVE ACQUISITION N1 achieves revenue of 59 k€. Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 59 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 83.0% of revenue. Positive scissor effect: EBITDA margin improves by +20.3 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 41 k€, i.e. 69.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
59 184 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
59 184 €
EBITDA (2024)
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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
49 145 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
49 145 €
Net income (2024)
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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
40 842 €
EBITDA margin (2024)
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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
83.0%
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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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Year
%
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Liabilities balance sheet data not available for this company
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 69.0% 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 (2024)
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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
0.0%
Financial autonomy (2024)
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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
0.0%
Cash flow / Revenue (2024)
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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
69.009%
Repayment capacity (2024)
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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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Debt ratio
-0.086
0.0
Financial autonomy
1.767
0.0
Repayment capacity
0.0
0.0
Cash flow / Revenue
60.83%
69.009%
Sector positioning
Debt ratio
0.02024
2023
2024
Q1: 0.0
Med: 1.08
Q3: 42.75
Excellent
In 2024, the debt ratio of SELECTIVE ACQUISITION N1 (0.00) 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
0.0%2024
2023
2024
Q1: 0.38%
Med: 28.77%
Q3: 73.7%
Average
In 2024, the financial autonomy of SELECTIVE ACQUISITION N1 (0.0%) 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 years2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.41 years
Excellent
In 2024, the repayment capacity of SELECTIVE ACQUISITION N1 (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 1.95. The company can meet its short-term commitments with a reasonable safety margin. The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2024)
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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
1.949
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
Liquidity ratio
2.628
1.949
Interest coverage
4.351
0.558
Sector positioning
Liquidity ratio
1.952024
2023
2024
Q1: 97.88
Med: 246.06
Q3: 648.43
Watch
In 2024, the liquidity ratio of SELECTIVE ACQUISITION N1 (1.95) 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
0.56x2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.14x
Excellent
In 2024, the interest coverage of SELECTIVE ACQUISITION N1 (0.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). WCR is negative (-16402 days): operations structurally generate cash.
Operating WCR (2024)
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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
-2 696 492 €
Customer credit (2024)
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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
1 j
Supplier credit (2024)
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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
74 j
Inventory turnover (2024)
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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
0 j
WCR in days of revenue (2024)
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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
-16402 j
WCR and payment terms evolution SELECTIVE ACQUISITION N1
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Operating WCR
-2 704 804 €
-2 696 492 €
Inventory turnover (days)
0
0
Customer payment term (days)
1
1
Supplier payment term (days)
4
74
Positioning of SELECTIVE ACQUISITION N1 in its sector
Comparison with sector Production de films pour le cinéma
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions).
This range of 8 826€ to 125 434€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
8k€28k€125k€
28 312 €Range: 8 826€ - 125 434€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 28 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 (Production de films pour le cinéma)
Compare SELECTIVE ACQUISITION N1 with other companies in the same sector:
Frequently asked questions about SELECTIVE ACQUISITION N1
What is the revenue of SELECTIVE ACQUISITION N1 ?
The revenue of SELECTIVE ACQUISITION N1 in 2024 is 59 k€.
Is SELECTIVE ACQUISITION N1 profitable?
Yes, SELECTIVE ACQUISITION N1 generated a net profit of 41 k€ in 2024.
Where is the headquarters of SELECTIVE ACQUISITION N1 ?
The headquarters of SELECTIVE ACQUISITION N1 is located in PARIS (75002), in the department Paris.
Where to find the tax return of SELECTIVE ACQUISITION N1 ?
The tax return of SELECTIVE ACQUISITION N1 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 SELECTIVE ACQUISITION N1 operate?
SELECTIVE ACQUISITION N1 operates in the sector Production de films pour le cinéma (NAF code 59.11C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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