AFROCLASS INTERNATIONAL : revenue, balance sheet and financial ratios

AFROCLASS INTERNATIONAL is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75018), this company of category PME shows in 2024 a revenue of 13 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 - AFROCLASS INTERNATIONAL (SIREN 834665838)
Indicator 2024 2022 2021 2020 2019 2018
Revenue 12 858 € 6 979 € N/C N/C N/C 380 018 €
Net income 5 200 € -4 354 € 0 € 0 € 0 € 42 808 €
EBITDA 5 498 € -3 327 € N/C N/C N/C 52 087 €
Net margin 40.4% -62.4% N/C N/C N/C 11.3%

Revenue and income statement

In 2024, AFROCLASS INTERNATIONAL achieves revenue of 13 k€. Revenue is declining over the period 2018-2024 (CAGR: -43.1%). Vs 2022, growth of +84% (7 k€ -> 13 k€). After deducting consumption (5 k€), gross margin stands at 7 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 42.8% of revenue. Positive scissor effect: EBITDA margin improves by +90.4 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. 40.4% 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

12 858 €

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

7 486 €

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

5 498 €

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

5 498 €

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

5 200 €

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

42.8%

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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 79%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 40.4% 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

78.703%

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

12.328%

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

40.442%

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

1.616

Solvency indicators evolution
AFROCLASS INTERNATIONAL

Sector positioning

Debt ratio
78.7 2024
2021
2022
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average

In 2024, the debt ratio of AFROCLASS INTERNATIONAL (78.70) 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
12.33% 2024
2021
2022
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Average -22 pts over 3 years

In 2024, the financial autonomy of AFROCLASS INTERNATIONAL (12.3%) 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
1.62 years 2024
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average +50 pts over 2 years

In 2024, the repayment capacity of AFROCLASS INTERNATIONAL (1.62) 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 134.32. 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 4.5x. Financial charges are adequately covered by operations.

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

134.324

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

4.547

Liquidity indicators evolution
AFROCLASS INTERNATIONAL

Sector positioning

Liquidity ratio
134.32 2024
2021
2022
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average -15 pts over 3 years

In 2024, the liquidity ratio of AFROCLASS INTERNATIONAL (134.32) 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
4.55x 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Good +43 pts over 2 years

In 2024, the interest coverage of AFROCLASS INTERNATIONAL (4.5x) 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: 1622 days. Excellent situation: suppliers finance 1622 days of the operating cycle (retail model). Inventory turnover is 2235 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 470 days of revenue, i.e. 17 k€ to permanently finance. Notable WCR improvement over the period (-35%), freeing up cash.

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

16 781 €

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

1622 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

2235 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

470 j

WCR and payment terms evolution
AFROCLASS INTERNATIONAL

Positioning of AFROCLASS INTERNATIONAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of AFROCLASS INTERNATIONAL is estimated at 9 845 € (range 5 154€ - 45 150€). With an EBITDA of 5 498€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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
64 tx
5k€ 9k€ 45k€
9 845 € Range: 5 154€ - 45 150€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 498 € × 2.4x
Estimation 13 001 €
6 414€ - 61 161€
Revenue Multiple 30%
12 858 € × 0.38x
Estimation 4 904 €
3 260€ - 7 900€
Net Income Multiple 20%
5 200 € × 1.8x
Estimation 9 370 €
4 847€ - 61 000€
How is this estimate calculated?

This estimate is based on the analysis of 64 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) de parfumerie et de produits de beauté)

Compare AFROCLASS INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about AFROCLASS INTERNATIONAL

What is the revenue of AFROCLASS INTERNATIONAL ?

The revenue of AFROCLASS INTERNATIONAL in 2024 is 13 k€.

Is AFROCLASS INTERNATIONAL profitable?

Yes, AFROCLASS INTERNATIONAL generated a net profit of 5 k€ in 2024.

Where is the headquarters of AFROCLASS INTERNATIONAL ?

The headquarters of AFROCLASS INTERNATIONAL is located in PARIS (75018), in the department Paris.

Where to find the tax return of AFROCLASS INTERNATIONAL ?

The tax return of AFROCLASS INTERNATIONAL 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 AFROCLASS INTERNATIONAL operate?

AFROCLASS INTERNATIONAL operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.