ABERCROMBIE & FITCH (FRANCE) SAS : revenue, balance sheet and financial ratios

ABERCROMBIE & FITCH (FRANCE) SAS is a French company founded 18 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75003), this company of category PME shows in 2024 a revenue of 43.2 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

Financial history - ABERCROMBIE & FITCH (FRANCE) SAS (SIREN 501602916)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 43 237 712 € 41 776 881 € 36 821 229 € 39 764 919 € 62 492 592 € 68 542 036 € 74 583 559 € 74 334 820 €
Net income 1 238 084 € 543 910 € 2 578 861 € -1 237 696 € 110 136 € 1 449 520 € 1 709 305 € 1 694 160 €
EBITDA 6 444 811 € 4 674 770 € 5 355 973 € -13 210 886 € 7 264 474 € 8 299 192 € 9 614 805 € 11 245 871 €
Net margin 2.9% 1.3% 7.0% -3.1% 0.2% 2.1% 2.3% 2.3%

Revenue and income statement

In 2024, ABERCROMBIE & FITCH (FRANCE) SAS achieves revenue of 43.2 M€. Revenue is declining over the period 2017-2024 (CAGR: -7.4%). Vs 2023: +3%. After deducting consumption (9.7 M€), gross margin stands at 33.6 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.4 M€, representing 14.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

43 237 712 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

33 570 187 €

EBITDA (2024) ?
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

6 444 811 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 721 521 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 238 084 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.9%

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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 11%. 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 73%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.0% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.247%

Financial autonomy (2024) ?
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

72.93%

Cash flow / Revenue (2024) ?
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

13.954%

Repayment capacity (2024) ?
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

0.453

Asset age ratio (2024) ?
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

14.1%

Solvency indicators evolution
ABERCROMBIE & FITCH (FRANCE) SAS

Sector positioning

Debt ratio
11.25 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Good +12 pts over 3 years

In 2024, the debt ratio of ABERCROMBIE & FITCH (FRAN... (11.25) 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
72.93% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent

In 2024, the financial autonomy of ABERCROMBIE & FITCH (FRAN... (72.9%) 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 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Average +30 pts over 3 years

In 2024, the repayment capacity of ABERCROMBIE & FITCH (FRAN... (0.45) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 383.05. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

383.052

Interest coverage (2024) ?
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

0.094

Liquidity indicators evolution
ABERCROMBIE & FITCH (FRANCE) SAS

Sector positioning

Liquidity ratio
383.05 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good

In 2024, the liquidity ratio of ABERCROMBIE & FITCH (FRAN... (383.05) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Good -24 pts over 3 years

In 2024, the interest coverage of ABERCROMBIE & FITCH (FRAN... (0.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 112 days of revenue, i.e. 13.5 M€ to permanently finance.

Operating WCR (2024) ?
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

13 452 982 €

Customer credit (2024) ?
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 (2024) ?
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

36 j

Inventory turnover (2024) ?
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

22 j

WCR in days of revenue (2024) ?
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

112 j

WCR and payment terms evolution
ABERCROMBIE & FITCH (FRANCE) SAS

Positioning of ABERCROMBIE & FITCH (FRANCE) SAS in its sector

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

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of ABERCROMBIE & FITCH (FRANCE) SAS is estimated at 9 784 802 € (range 4 807 760€ - 22 603 885€). With an EBITDA of 6 444 811€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
4807k€ 9784k€ 22603k€
9 784 802 € Range: 4 807 760€ - 22 603 885€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 444 811 € × 2.0x
Estimation 13 043 961 €
5 433 579€ - 32 673 079€
Revenue Multiple 30%
43 237 712 € × 0.19x
Estimation 8 177 351 €
5 612 652€ - 15 942 892€
Net Income Multiple 20%
1 238 084 € × 3.3x
Estimation 4 048 084 €
2 035 876€ - 7 422 394€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 ABERCROMBIE & FITCH (FRANCE) SAS 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 ABERCROMBIE & FITCH (FRANCE) SAS

What is the revenue of ABERCROMBIE & FITCH (FRANCE) SAS ?

The revenue of ABERCROMBIE & FITCH (FRANCE) SAS in 2024 is 43.2 M€.

Is ABERCROMBIE & FITCH (FRANCE) SAS profitable?

Yes, ABERCROMBIE & FITCH (FRANCE) SAS generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of ABERCROMBIE & FITCH (FRANCE) SAS ?

The headquarters of ABERCROMBIE & FITCH (FRANCE) SAS is located in PARIS (75003), in the department Paris.

Where to find the tax return of ABERCROMBIE & FITCH (FRANCE) SAS ?

The tax return of ABERCROMBIE & FITCH (FRANCE) SAS 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 ABERCROMBIE & FITCH (FRANCE) SAS operate?

ABERCROMBIE & FITCH (FRANCE) SAS 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.