A L'ESPACE DES PARTICULIERS : revenue, balance sheet and financial ratios

A L'ESPACE DES PARTICULIERS is a French company founded 34 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CLAMART (92140), this company of category PME shows in 2021 a revenue of 160 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 - A L'ESPACE DES PARTICULIERS (SIREN 382344703)
Indicator 2021 2020 2019
Revenue 159 667 € 208 508 € 225 448 €
Net income -3 896 € -547 € -289 €
EBITDA -53 289 € -29 398 € -29 229 €
Net margin -2.4% -0.3% -0.1%

Revenue and income statement

In 2021, A L'ESPACE DES PARTICULIERS achieves revenue of 160 k€. Revenue is declining over the period 2019-2021 (CAGR: -15.8%). Significant drop of -23% vs 2020. After deducting consumption (77 k€), gross margin stands at 83 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -53 k€, representing -33.4% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -81%, reducing margin by 19.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-2.4% of revenue), which will impact equity.

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

159 667 €

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

82 544 €

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

-53 289 €

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

-54 267 €

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

-3 896 €

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

-33.4%

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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 613%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

612.795%

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

7.202%

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

-2.034%

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

-31.26

Asset age ratio (2021) ?
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

9.4%

Solvency indicators evolution
A L'ESPACE DES PARTICULIERS

Sector positioning

Debt ratio
612.79 2021
2019
2020
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average

In 2021, the debt ratio of A L'ESPACE DES PARTICULIERS (612.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
7.2% 2021
2019
2020
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Average

In 2021, the financial autonomy of A L'ESPACE DES PARTICULIERS (7.2%) 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
-31.26 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.91 years
Excellent

In 2021, the repayment capacity of A L'ESPACE DES PARTICULIERS (-31.26) 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 183.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

183.223

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

-1.036

Liquidity indicators evolution
A L'ESPACE DES PARTICULIERS

Sector positioning

Liquidity ratio
183.22 2021
2019
2020
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Average

In 2021, the liquidity ratio of A L'ESPACE DES PARTICULIERS (183.22) 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
-1.04x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.78x
Average

In 2021, the interest coverage of A L'ESPACE DES PARTICULIERS (-1.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 378 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 170 days of revenue, i.e. 75 k€ to permanently finance.

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

75 494 €

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

0 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

23 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

378 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

170 j

WCR and payment terms evolution
A L'ESPACE DES PARTICULIERS

Positioning of A L'ESPACE DES PARTICULIERS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of A L'ESPACE DES PARTICULIERS is estimated at 80 574 € (range 54 950€ - 131 393€). The price/revenue ratio is 0.50x (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.

Estimated enterprise value 2021
105 transactions
54k€ 80k€ 131k€
80 574 € Range: 54 950€ - 131 393€
NAF 5 année 2021

Valuation method used

Revenue Multiple
159 667 € × 0.50x = 80 575 €
Range: 54 951€ - 131 393€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare A L'ESPACE DES PARTICULIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about A L'ESPACE DES PARTICULIERS

What is the revenue of A L'ESPACE DES PARTICULIERS ?

The revenue of A L'ESPACE DES PARTICULIERS in 2021 is 160 k€.

Is A L'ESPACE DES PARTICULIERS profitable?

A L'ESPACE DES PARTICULIERS recorded a net loss in 2021.

Where is the headquarters of A L'ESPACE DES PARTICULIERS ?

The headquarters of A L'ESPACE DES PARTICULIERS is located in CLAMART (92140), in the department Hauts-de-Seine.

Where to find the tax return of A L'ESPACE DES PARTICULIERS ?

The tax return of A L'ESPACE DES PARTICULIERS 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 A L'ESPACE DES PARTICULIERS operate?

A L'ESPACE DES PARTICULIERS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.