UPSIDE FILMS : revenue, balance sheet and financial ratios

UPSIDE FILMS is a French company founded 26 years ago, specialized in the sector Production de films et de programmes pour la télévision . Based in ISSY-LES-MOULINEAUX (92130), this company of category GE shows in 2021 a revenue of 3.3 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 - UPSIDE FILMS (SIREN 430337014)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 3 276 997 € 64 882 € 205 256 € 250 328 € 972 845 € 4 204 505 €
Net income 409 037 € -23 790 € 167 061 € -58 944 € -720 462 € -105 156 €
EBITDA 1 063 879 € 121 935 € 174 153 € -46 081 € -401 057 € -94 106 €
Net margin 12.5% -36.7% 81.4% -23.5% -74.1% -2.5%

Revenue and income statement

In 2021, UPSIDE FILMS achieves revenue of 3.3 M€. Activity remains stable over the period (CAGR: -4.9%). Vs 2020, growth of +4951% (65 k€ -> 3.3 M€). After deducting consumption (0 €), gross margin stands at 3.3 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 1.1 M€, representing 32.5% of revenue. Warning negative scissor effect: despite revenue change (+4951%), EBITDA varies by +772%, reducing margin by 155.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 409 k€, i.e. 12.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 276 997 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 276 997 €

EBITDA (2021) ?
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

1 063 879 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

409 382 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

409 037 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

32.5%

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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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 12.5% 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 (2021) ?
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 (2021) ?
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

76.783%

Cash flow / Revenue (2021) ?
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

12.493%

Repayment capacity (2021) ?
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
UPSIDE FILMS

Sector positioning

Debt ratio
0.0 2021
2019
2020
2021
Q1: 0.0
Med: 4.1
Q3: 59.41
Excellent -46 pts over 3 years

In 2021, the debt ratio of UPSIDE FILMS (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
76.78% 2021
2019
2020
2021
Q1: 1.93%
Med: 26.92%
Q3: 57.8%
Excellent +22 pts over 3 years

In 2021, the financial autonomy of UPSIDE FILMS (76.8%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.66 years
Excellent -50 pts over 3 years

In 2021, the repayment capacity of UPSIDE FILMS (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 421.00. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

421.005

Interest coverage (2021) ?
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

0.002

Liquidity indicators evolution
UPSIDE FILMS

Sector positioning

Liquidity ratio
421.0 2021
2019
2020
2021
Q1: 116.6
Med: 208.53
Q3: 396.59
Excellent

In 2021, the liquidity ratio of UPSIDE FILMS (421.00) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.31x
Good

In 2021, the interest coverage of UPSIDE FILMS (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Overall, WCR represents 83 days of revenue, i.e. 760 k€ to permanently finance. Notable WCR improvement over the period (-69%), freeing up cash.

Operating WCR (2021) ?
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

759 510 €

Customer credit (2021) ?
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

13 j

Supplier credit (2021) ?
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

13 j

Inventory turnover (2021) ?
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 (2021) ?
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

83 j

WCR and payment terms evolution
UPSIDE FILMS

Positioning of UPSIDE FILMS in its sector

Comparison with sector Production de films et de programmes pour la télévision

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 249 938€ to 2 860 545€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
249k€ 798k€ 2860k€
798 839 € Range: 249 938€ - 2 860 545€
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 et de programmes pour la télévision )

Compare UPSIDE FILMS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films et de programmes pour la télévision

Frequently asked questions about UPSIDE FILMS

What is the revenue of UPSIDE FILMS ?

The revenue of UPSIDE FILMS in 2021 is 3.3 M€.

Is UPSIDE FILMS profitable?

Yes, UPSIDE FILMS generated a net profit of 409 k€ in 2021.

Where is the headquarters of UPSIDE FILMS ?

The headquarters of UPSIDE FILMS is located in ISSY-LES-MOULINEAUX (92130), in the department Hauts-de-Seine.

Where to find the tax return of UPSIDE FILMS ?

The tax return of UPSIDE FILMS 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 UPSIDE FILMS operate?

UPSIDE FILMS operates in the sector Production de films et de programmes pour la télévision (NAF code 59.11A). See the 'Sector positioning' section above to compare the company with its competitors.