Employees: 31 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2006-03-01 (20 years)Status: ActiveBusiness sector: Commerce de détail de parfumerie et de produits de beauté en magasin spécialiséLocation: PARIS (75007), Paris
APRIL : revenue, balance sheet and financial ratios
APRIL is a French company
founded 20 years ago,
specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé.
Based in PARIS (75007),
this company of category ETI
shows in 2024 a revenue of 18.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, APRIL achieves revenue of 18.9 M€. Revenue is growing positively over 9 years (CAGR: +1.2%). Significant drop of -28% vs 2023. After deducting consumption (12.7 M€), gross margin stands at 6.2 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6.0 M€, representing -31.5% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by +6%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6.8 M€ (-35.9% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
18 907 167 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
6 182 415 €
EBITDA (2024)
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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
-5 952 675 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-6 056 290 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-6 786 665 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-31.5%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 32298%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
32297.517%
Financial autonomy (2024)
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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
0.01%
Cash flow / Revenue (2024)
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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
-36.183%
Repayment capacity (2024)
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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
-0.108
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
257.024
99.462
76.389
68.123
-58.074
79.004
-489.869
-382.681
32297.517
Financial autonomy
14.72
14.39
10.748
7.338
-13.116
8.353
-0.824
-0.847
0.01
Repayment capacity
-36.37
-7.036
-13.244
-2.129
-2.965
-2.178
-0.207
-0.109
-0.108
Cash flow / Revenue
-1.08%
-2.243%
-0.821%
-3.384%
-4.584%
-5.983%
-19.629%
-29.021%
-36.183%
Sector positioning
Debt ratio
32297.522024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Watch+74 pts over 3 years
In 2024, the debt ratio of APRIL (32297.52) 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
0.01%2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average
In 2024, the financial autonomy of APRIL (0.0%) 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
-0.11 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent
In 2024, the repayment capacity of APRIL (-0.11) 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 52.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
52.925
Interest coverage (2024)
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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
-15.927
Liquidity indicators evolution APRIL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
113.278
71.35
68.69
61.687
48.73
70.207
58.397
55.1
52.925
Interest coverage
-83.081
-71.036
-44.628
-18.076
-646.576
-437.967
-8.473
-15.597
-15.927
Sector positioning
Liquidity ratio
52.922024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Watch-10 pts over 3 years
In 2024, the liquidity ratio of APRIL (52.92) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Interest coverage
-15.93x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Watch
In 2024, the interest coverage of APRIL (-15.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Excellent situation: suppliers finance 95 days of the operating cycle (retail model). Inventory turnover is 177 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-118 days): operations structurally generate cash. Notable WCR improvement over the period (-167%), freeing up cash.
Operating WCR (2024)
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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
-6 180 186 €
Customer credit (2024)
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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
5 j
Supplier credit (2024)
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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
100 j
Inventory turnover (2024)
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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
177 j
WCR in days of revenue (2024)
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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
-118 j
WCR and payment terms evolution APRIL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
9 278 657 €
-967 993 €
-379 618 €
-1 277 606 €
-4 376 958 €
-4 491 932 €
-2 169 719 €
-3 238 101 €
-6 180 186 €
Inventory turnover (days)
64
59
60
89
90
276
157
137
177
Customer payment term (days)
115
48
73
63
93
9
10
14
5
Supplier payment term (days)
151
73
152
159
299
201
102
120
100
Positioning of APRIL in its sector
Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé
Valuation estimate
Based on 132 transactions of similar company sales
(all years),
the value of APRIL is estimated at
6 570 235 €
(range 4 390 633€ - 11 841 542€).
The price/revenue ratio is 0.35x
(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 value2024
132 transactions
4390k€6570k€11841k€
6 570 235 €Range: 4 390 633€ - 11 841 542€
NAF 5 all-time
Valuation method used
Revenue Multiple
18 907 167 €
×
0.35x
=6 570 236 €
Range: 4 390 634€ - 11 841 543€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 132 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 de parfumerie et de produits de beauté en magasin spécialisé)
Compare APRIL with other companies in the same sector:
The headquarters of APRIL is located in PARIS (75007), in the department Paris.
Where to find the tax return of APRIL ?
The tax return of APRIL 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 APRIL operate?
APRIL operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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