81EME SHOES : revenue, balance sheet and financial ratios

81EME SHOES is a French company founded 20 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-OUEN-SUR-SEINE (93400), this company of category PME shows in 2022 a revenue of 16 k€. 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 - 81EME SHOES (SIREN 489770834)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 15 910 € 12 150 € 12 710 € 12 427 € 12 726 € 12 726 € 13 590 € 14 092 € 14 700 €
Net income 5 175 € 2 653 € -6 150 € -3 091 € -268 € 450 € -423 € 858 € -64 €
EBITDA 5 175 € 2 653 € -2 067 € -3 090 € -268 € -250 € -423 € -1 057 € -371 €
Net margin 32.5% 21.8% -48.4% -24.9% -2.1% 3.5% -3.1% 6.1% -0.4%

Revenue and income statement

In 2022, 81EME SHOES achieves revenue of 16 k€. Revenue is growing positively over 9 years (CAGR: +1.0%). Vs 2021, growth of +31% (12 k€ -> 16 k€). After deducting consumption (0 €), gross margin stands at 16 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 5 k€, representing 32.5% of revenue. Positive scissor effect: EBITDA margin improves by +10.7 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 5 k€, i.e. 32.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 910 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 910 €

EBITDA (2022) ?
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

5 175 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 175 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 175 €

EBITDA margin (2022) ?
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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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2833%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 32.5% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2832.648%

Financial autonomy (2022) ?
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

3.41%

Cash flow / Revenue (2022) ?
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

32.527%

Repayment capacity (2022) ?
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

6.388

Solvency indicators evolution
81EME SHOES

Sector positioning

Debt ratio
2832.65 2022
2020
2021
2022
Q1: 1.31
Med: 38.04
Q3: 125.5
Watch +51 pts over 3 years

In 2022, the debt ratio of 81EME SHOES (2832.65) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.41% 2022
2020
2021
2022
Q1: 12.92%
Med: 35.59%
Q3: 59.39%
Average

In 2022, the financial autonomy of 81EME SHOES (3.4%) 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
6.39 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 3.26 years
Average +50 pts over 3 years

In 2022, the repayment capacity of 81EME SHOES (6.39) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (0 days): operations structurally generate cash.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
81EME SHOES

Positioning of 81EME SHOES in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 75 transactions of similar company sales in 2022, the value of 81EME SHOES is estimated at 11 452 € (range 5 349€ - 24 689€). With an EBITDA of 5 175€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.52x (in line with sector norms). 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 2022
75 tx
5k€ 11k€ 24k€
11 452 € Range: 5 349€ - 24 689€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 175 € × 2.5x
Estimation 13 110 €
6 957€ - 29 041€
Revenue Multiple 30%
15 910 € × 0.52x
Estimation 8 308 €
3 115€ - 14 682€
Net Income Multiple 20%
5 175 € × 2.3x
Estimation 12 025 €
4 682€ - 28 819€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 75 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'habillement en magasin spécialisé)

Compare 81EME SHOES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about 81EME SHOES

What is the revenue of 81EME SHOES ?

The revenue of 81EME SHOES in 2022 is 16 k€.

Is 81EME SHOES profitable?

Yes, 81EME SHOES generated a net profit of 5 k€ in 2022.

Where is the headquarters of 81EME SHOES ?

The headquarters of 81EME SHOES is located in SAINT-OUEN-SUR-SEINE (93400), in the department Seine-Saint-Denis.

Where to find the tax return of 81EME SHOES ?

The tax return of 81EME SHOES 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 81EME SHOES operate?

81EME SHOES operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.