UPP : revenue, balance sheet and financial ratios

UPP is a French company founded 19 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in CALUIRE-ET-CUIRE (69300), this company of category PME shows in 2022 a revenue of 683 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - UPP (SIREN 493466932)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 682 890 € 1 104 092 € N/C N/C N/C N/C N/C
Net income 52 097 € 69 882 € 291 818 € -292 508 € 54 924 € 64 032 € 37 210 € 32 560 €
EBITDA N/C 174 229 € 146 181 € N/C N/C N/C N/C N/C
Net margin N/C 10.2% 26.4% N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, UPP generates positive net income of 52 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 33 k€ -> 52 k€.

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

52 097 €

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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 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

9.535%

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

81.416%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

27.1%

Solvency indicators evolution
UPP

Sector positioning

Debt ratio
9.54 2023
2021
2022
2023
Q1: 1.27
Med: 26.9
Q3: 89.15
Good

In 2023, the debt ratio of UPP (9.54) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
81.42% 2023
2021
2022
2023
Q1: 11.05%
Med: 33.42%
Q3: 56.7%
Excellent

In 2023, the financial autonomy of UPP (81.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.45 years 2022
2021
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.6 years
Good

In 2022, the repayment capacity of UPP (0.45) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 823.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

823.467

Liquidity indicators evolution
UPP

Sector positioning

Liquidity ratio
823.47 2023
2021
2022
2023
Q1: 145.73
Med: 221.32
Q3: 355.94
Excellent

In 2023, the liquidity ratio of UPP (823.47) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
6.84x 2022
2021
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.47x
Excellent

In 2022, the interest coverage of UPP (6.8x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
UPP

Positioning of UPP in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 55 transactions of similar company sales in 2023, the value of UPP is estimated at 152 427 € (range 59 246€ - 389 278€). 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
55 tx
59k€ 152k€ 389k€
152 427 € Range: 59 246€ - 389 278€
NAF 5 année 2023

Valuation method used

Net Income Multiple
52 097 € × 2.9x = 152 428 €
Range: 59 247€ - 389 279€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 55 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 détail d'autres équipements du foyer)

Compare UPP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about UPP

What is the revenue of UPP ?

The revenue of UPP in 2022 is 683 k€.

Is UPP profitable?

Yes, UPP generated a net profit of 52 k€ in 2023.

Where is the headquarters of UPP ?

The headquarters of UPP is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.

Where to find the tax return of UPP ?

The tax return of UPP 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 UPP operate?

UPP operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.