KIABI INTERNATIONAL DEVELOPPEMENT : revenue, balance sheet and financial ratios

KIABI INTERNATIONAL DEVELOPPEMENT is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LEZENNES (59260), this company of category GE shows in 2024 a revenue of 126.2 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

Historique financier - KIABI INTERNATIONAL DEVELOPPEMENT (SIREN 488324047)
Kennzahl 2024 2023 2022 2021 2020 2019 2018 2017 2016
Umsatz 126 156 609 € 124 520 917 € 113 549 311 € 105 050 988 € 86 368 046 € 102 421 367 € 93 900 900 € 73 179 405 € 59 121 591 €
Nettoergebnis 4 690 885 € 4 970 042 € 3 045 229 € 4 941 786 € 4 333 619 € 4 475 004 € 4 033 053 € 3 577 539 € 3 310 482 €
EBITDA 8 576 793 € 8 006 697 € 9 004 799 € 8 466 155 € 6 823 936 € 7 522 504 € 6 561 560 € 5 792 619 € 5 272 398 €
Nettomarge 3.7% 4.0% 2.7% 4.7% 5.0% 4.4% 4.3% 4.9% 5.6%

Umsatz und Gewinn- und Verlustrechnung

In 2024, KIABI INTERNATIONAL DEVELOPPEMENT achieves revenue of 126.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. Vs 2023: +1%. After deducting consumption (105.4 M€), gross margin stands at 20.7 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.6 M€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.7 M€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

126 156 609 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

20 723 268 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

8 576 793 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

6 241 830 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

4 690 885 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

6.8%

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Solvenz- und Verschuldungskennzahlen

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 72%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

0.017%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

72.211%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

3.673%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.001

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

18.8%

Entwicklung der Solvenzkennzahlen
KIABI INTERNATIONAL DEVELOPPEMENT

Positionnement sectoriel

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.0
Méd: 9.7
Q3: 45.52
Excellent

In 2024, the debt ratio of KIABI INTERNATIONAL DEVEL... (0.02) 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
72.21% 2024
2022
2023
2024
Q1: 5.54%
Méd: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of KIABI INTERNATIONAL DEVEL... (72.2%) 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 2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.07 years
Good +25 pts über 3 Jahre

In 2024, the repayment capacity of KIABI INTERNATIONAL DEVEL... (0.00) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 456.39. 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 3.6x. Financial charges are adequately covered by operations.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

456.392

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

3.64

Entwicklung der Liquiditätskennzahlen
KIABI INTERNATIONAL DEVELOPPEMENT

Positionnement sectoriel

Liquidity ratio
456.39 2024
2022
2023
2024
Q1: 113.32
Méd: 190.56
Q3: 357.0
Excellent +7 pts über 3 Jahre

In 2024, the liquidity ratio of KIABI INTERNATIONAL DEVEL... (456.39) 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
3.64x 2024
2022
2023
2024
Q1: 0.0x
Méd: 0.0x
Q3: 4.08x
Good

In 2024, the interest coverage of KIABI INTERNATIONAL DEVEL... (3.6x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 36 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 72 days of revenue, i.e. 25.1 M€ to permanently finance. Over 2016-2024, WCR increased by +192%, requiring additional financing.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

25 105 165 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

50 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

14 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

72 j

Entwicklung des Working Capital und der Zahlungsfristen
KIABI INTERNATIONAL DEVELOPPEMENT

Positionnement de KIABI INTERNATIONAL DEVELOPPEMENT dans son secteur

Vergleich mit der Branche Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Bewertungsschätzung

Based on 124 transactions of similar company sales (all years), the value of KIABI INTERNATIONAL DEVELOPPEMENT is estimated at 19 120 643 € (range 8 230 560€ - 44 267 388€). With an EBITDA of 8 576 793€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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
124 transactions
8230k€ 19120k€ 44267k€
19 120 643 € Range: 8 230 560€ - 44 267 388€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 576 793 € × 2.4x
Estimation 20 771 003 €
8 541 907€ - 42 977 031€
Revenue Multiple 30%
126 156 609 € × 0.17x
Estimation 21 956 686 €
11 296 178€ - 63 227 477€
Net Income Multiple 20%
4 690 885 € × 2.3x
Estimation 10 740 681 €
2 853 767€ - 19 053 148€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare KIABI INTERNATIONAL DEVELOPPEMENT with other companies in the same sector:

Frequently asked questions about KIABI INTERNATIONAL DEVELOPPEMENT

What is the revenue of KIABI INTERNATIONAL DEVELOPPEMENT ?

The revenue of KIABI INTERNATIONAL DEVELOPPEMENT in 2024 is 126.2 M€.

Is KIABI INTERNATIONAL DEVELOPPEMENT profitable?

Yes, KIABI INTERNATIONAL DEVELOPPEMENT generated a net profit of 4.7 M€ in 2024.

Where is the headquarters of KIABI INTERNATIONAL DEVELOPPEMENT ?

The headquarters of KIABI INTERNATIONAL DEVELOPPEMENT is located in LEZENNES (59260), in the department Nord.

Where to find the tax return of KIABI INTERNATIONAL DEVELOPPEMENT ?

The tax return of KIABI INTERNATIONAL DEVELOPPEMENT 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 KIABI INTERNATIONAL DEVELOPPEMENT operate?

KIABI INTERNATIONAL DEVELOPPEMENT operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.