UNIVERSAL PICTURES VIDEO (FRANCE) SAS : revenue, balance sheet and financial ratios

UNIVERSAL PICTURES VIDEO (FRANCE) SAS is a French company founded 43 years ago, specialized in the sector Edition et distribution vidéo. Based in PARIS (75009), this company of category ETI shows in 2024 a revenue of 1.9 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 - UNIVERSAL PICTURES VIDEO (FRANCE) SAS (SIREN 572139871)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 860 764 € 23 906 221 € 29 161 405 € 32 040 117 € 42 020 072 € 47 787 418 € 74 467 677 € 82 708 954 € 74 617 805 €
Net income 543 138 € -1 179 197 € 1 000 655 € 1 726 008 € 337 695 € 199 804 € 1 455 882 € 2 132 710 € 481 765 €
EBITDA -5 952 188 € 3 739 463 € 6 275 353 € 2 294 483 € 4 528 744 € 244 681 € 10 632 709 € 15 782 622 € 17 939 217 €
Net margin 29.2% -4.9% 3.4% 5.4% 0.8% 0.4% 2.0% 2.6% 0.6%

Revenue and income statement

In 2024, UNIVERSAL PICTURES VIDEO (FRANCE) SAS achieves revenue of 1.9 M€. Revenue is declining over the period 2016-2024 (CAGR: -37.0%). Significant drop of -92% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 789 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6.0 M€, representing -319.9% of revenue. Warning negative scissor effect: despite revenue change (-92%), EBITDA varies by -259%, reducing margin by 335.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 543 k€, i.e. 29.2% 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

1 860 764 €

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

789 466 €

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

-5 952 188 €

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

-3 490 346 €

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

543 138 €

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

-319.9%

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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 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 -3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

-3.129%

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

-547.525%

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

0.0

Solvency indicators evolution
UNIVERSAL PICTURES VIDEO (FRANCE) SAS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 0.0
Q3: 16.54
Excellent

In 2024, the debt ratio of UNIVERSAL PICTURES VIDEO ... (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
-3.13% 2024
2022
2023
2024
Q1: 0.12%
Med: 29.66%
Q3: 57.68%
Watch -11 pts over 3 years

In 2024, the financial autonomy of UNIVERSAL PICTURES VIDEO ... (-3.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.0 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of UNIVERSAL PICTURES VIDEO ... (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 158.41. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

158.413

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

0.609

Liquidity indicators evolution
UNIVERSAL PICTURES VIDEO (FRANCE) SAS

Sector positioning

Liquidity ratio
158.41 2024
2022
2023
2024
Q1: 131.09
Med: 201.28
Q3: 393.41
Average

In 2024, the liquidity ratio of UNIVERSAL PICTURES VIDEO ... (158.41) 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
0.61x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.0x
Excellent +70 pts over 3 years

In 2024, the interest coverage of UNIVERSAL PICTURES VIDEO ... (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: 238 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 161 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 679 days of revenue, i.e. 3.5 M€ to permanently finance. Notable WCR improvement over the period (-79%), freeing up cash.

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

3 507 354 €

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

238 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

77 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

679 j

WCR and payment terms evolution
UNIVERSAL PICTURES VIDEO (FRANCE) SAS

Positioning of UNIVERSAL PICTURES VIDEO (FRANCE) SAS in its sector

Comparison with sector Edition et distribution vidéo

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of UNIVERSAL PICTURES VIDEO (FRANCE) SAS is estimated at 712 660 € (range 450 128€ - 1 710 529€). The price/revenue ratio is 0.32x (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 2024
88 tx
450k€ 712k€ 1710k€
712 660 € Range: 450 128€ - 1 710 529€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 860 764 € × 0.32x
Estimation 600 293 €
443 714€ - 1 288 283€
Net Income Multiple 20%
543 138 € × 1.6x
Estimation 881 212 €
459 750€ - 2 343 899€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Edition et distribution vidéo)

Compare UNIVERSAL PICTURES VIDEO (FRANCE) SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Edition et distribution vidéo

Frequently asked questions about UNIVERSAL PICTURES VIDEO (FRANCE) SAS

What is the revenue of UNIVERSAL PICTURES VIDEO (FRANCE) SAS ?

The revenue of UNIVERSAL PICTURES VIDEO (FRANCE) SAS in 2024 is 1.9 M€.

Is UNIVERSAL PICTURES VIDEO (FRANCE) SAS profitable?

Yes, UNIVERSAL PICTURES VIDEO (FRANCE) SAS generated a net profit of 543 k€ in 2024.

Where is the headquarters of UNIVERSAL PICTURES VIDEO (FRANCE) SAS ?

The headquarters of UNIVERSAL PICTURES VIDEO (FRANCE) SAS is located in PARIS (75009), in the department Paris.

Where to find the tax return of UNIVERSAL PICTURES VIDEO (FRANCE) SAS ?

The tax return of UNIVERSAL PICTURES VIDEO (FRANCE) SAS 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 UNIVERSAL PICTURES VIDEO (FRANCE) SAS operate?

UNIVERSAL PICTURES VIDEO (FRANCE) SAS operates in the sector Edition et distribution vidéo (NAF code 59.13B). See the 'Sector positioning' section above to compare the company with its competitors.