ANCIEN ACCESSOIRE PARISIEN : revenue, balance sheet and financial ratios

ANCIEN ACCESSOIRE PARISIEN is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75011), this company of category PME shows in 2020 a revenue of 4.0 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 - ANCIEN ACCESSOIRE PARISIEN (SIREN 414754523)
Indicator 2020 2019 2018 2017 2016
Revenue 3 997 575 € 4 799 997 € 4 049 926 € 3 947 005 € 3 936 403 €
Net income 64 167 € 134 009 € 85 009 € 49 444 € 50 832 €
EBITDA 140 171 € 220 257 € 156 327 € 109 295 € 122 081 €
Net margin 1.6% 2.8% 2.1% 1.3% 1.3%

Revenue and income statement

In 2020, ANCIEN ACCESSOIRE PARISIEN achieves revenue of 4.0 M€. Revenue is growing positively over 5 years (CAGR: +0.4%). Significant drop of -17% vs 2019. After deducting consumption (2.5 M€), gross margin stands at 1.5 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 140 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 997 575 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 513 902 €

EBITDA (2020) ?
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

140 171 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

96 272 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

64 167 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.5%

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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 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

106.254%

Financial autonomy (2020) ?
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

31.607%

Cash flow / Revenue (2020) ?
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

2.572%

Repayment capacity (2020) ?
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

8.08

Asset age ratio (2020) ?
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

47.3%

Solvency indicators evolution
ANCIEN ACCESSOIRE PARISIEN

Sector positioning

Debt ratio
106.25 2020
2018
2019
2020
Q1: 0.0
Med: 23.41
Q3: 92.8
Average +16 pts over 3 years

In 2020, the debt ratio of ANCIEN ACCESSOIRE PARISIEN (106.25) 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
31.61% 2020
2018
2019
2020
Q1: 7.2%
Med: 28.14%
Q3: 52.22%
Good

In 2020, the financial autonomy of ANCIEN ACCESSOIRE PARISIEN (31.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
8.08 years 2020
2018
2019
2020
Q1: -0.0 years
Med: 0.0 years
Q3: 1.71 years
Average

In 2020, the repayment capacity of ANCIEN ACCESSOIRE PARISIEN (8.08) 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 279.31. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

279.313

Interest coverage (2020) ?
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

6.016

Liquidity indicators evolution
ANCIEN ACCESSOIRE PARISIEN

Sector positioning

Liquidity ratio
279.31 2020
2018
2019
2020
Q1: 107.14
Med: 181.04
Q3: 347.12
Good +10 pts over 3 years

In 2020, the liquidity ratio of ANCIEN ACCESSOIRE PARISIEN (279.31) 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
6.02x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.3x
Excellent

In 2020, the interest coverage of ANCIEN ACCESSOIRE PARISIEN (6.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 135 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2020, WCR increased by +25%, requiring additional financing.

Operating WCR (2020) ?
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

1 498 091 €

Customer credit (2020) ?
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

59 j

Supplier credit (2020) ?
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

59 j

Inventory turnover (2020) ?
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

73 j

WCR in days of revenue (2020) ?
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

135 j

WCR and payment terms evolution
ANCIEN ACCESSOIRE PARISIEN

Positioning of ANCIEN ACCESSOIRE PARISIEN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of ANCIEN ACCESSOIRE PARISIEN is estimated at 407 840 € (range 184 991€ - 1 004 368€). With an EBITDA of 140 171€, 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 2020
124 transactions
184k€ 407k€ 1004k€
407 840 € Range: 184 991€ - 1 004 368€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
140 171 € × 2.4x
Estimation 339 462 €
139 601€ - 702 376€
Revenue Multiple 30%
3 997 575 € × 0.17x
Estimation 695 750 €
357 947€ - 2 003 514€
Net Income Multiple 20%
64 167 € × 2.3x
Estimation 146 923 €
39 037€ - 260 630€

Valuation evolution

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 ANCIEN ACCESSOIRE PARISIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about ANCIEN ACCESSOIRE PARISIEN

What is the revenue of ANCIEN ACCESSOIRE PARISIEN ?

The revenue of ANCIEN ACCESSOIRE PARISIEN in 2020 is 4.0 M€.

Is ANCIEN ACCESSOIRE PARISIEN profitable?

Yes, ANCIEN ACCESSOIRE PARISIEN generated a net profit of 64 k€ in 2020.

Where is the headquarters of ANCIEN ACCESSOIRE PARISIEN ?

The headquarters of ANCIEN ACCESSOIRE PARISIEN is located in PARIS (75011), in the department Paris.

Where to find the tax return of ANCIEN ACCESSOIRE PARISIEN ?

The tax return of ANCIEN ACCESSOIRE PARISIEN 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 ANCIEN ACCESSOIRE PARISIEN operate?

ANCIEN ACCESSOIRE PARISIEN 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.