ATTITUDE PARIS FRANCE : revenue, balance sheet and financial ratios

ATTITUDE PARIS FRANCE is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in GARGES-LES-GONESSE (95140), this company of category PME shows in 2023 a revenue of 2.0 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 - ATTITUDE PARIS FRANCE (SIREN 498775394)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 980 936 € 1 536 755 € 301 016 € 166 663 € 1 179 237 € 1 335 794 € 1 161 325 € 1 092 156 € 1 238 615 €
Net income 70 443 € 205 904 € 45 192 € -135 270 € 28 692 € 66 353 € 133 783 € 139 189 € 226 276 €
EBITDA 274 190 € 228 606 € -67 941 € -129 043 € -27 725 € 187 097 € -81 340 € -16 972 € 292 561 €
Net margin 3.6% 13.4% 15.0% -81.2% 2.4% 5.0% 11.5% 12.7% 18.3%

Revenue and income statement

In 2023, ATTITUDE PARIS FRANCE achieves revenue of 2.0 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2022, growth of +29% (1.5 M€ -> 2.0 M€). After deducting consumption (1.1 M€), gross margin stands at 891 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 274 k€, representing 13.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 980 936 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

890 713 €

EBITDA (2023) ?
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

274 190 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

264 448 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 443 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.8%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 9.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.691%

Financial autonomy (2023) ?
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

59.517%

Cash flow / Revenue (2023) ?
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

2.529%

Repayment capacity (2023) ?
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

9.174

Asset age ratio (2023) ?
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

18.8%

Solvency indicators evolution
ATTITUDE PARIS FRANCE

Sector positioning

Debt ratio
35.69 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Average

In 2023, the debt ratio of ATTITUDE PARIS FRANCE (35.69) 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
59.52% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Good +10 pts over 3 years

In 2023, the financial autonomy of ATTITUDE PARIS FRANCE (59.5%) 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
9.17 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Average +50 pts over 3 years

In 2023, the repayment capacity of ATTITUDE PARIS FRANCE (9.17) 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 517.47. 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 3.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

517.47

Interest coverage (2023) ?
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

3.708

Liquidity indicators evolution
ATTITUDE PARIS FRANCE

Sector positioning

Liquidity ratio
517.47 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Excellent +22 pts over 3 years

In 2023, the liquidity ratio of ATTITUDE PARIS FRANCE (517.47) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.71x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Good +38 pts over 3 years

In 2023, the interest coverage of ATTITUDE PARIS FRANCE (3.7x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The gap of 62 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 194 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 296 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2015-2023, WCR increased by +27%, requiring additional financing.

Operating WCR (2023) ?
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

1 629 300 €

Customer credit (2023) ?
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

102 j

Supplier credit (2023) ?
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

40 j

Inventory turnover (2023) ?
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

194 j

WCR in days of revenue (2023) ?
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

296 j

WCR and payment terms evolution
ATTITUDE PARIS FRANCE

Positioning of ATTITUDE PARIS FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of ATTITUDE PARIS FRANCE is estimated at 517 800 € (range 203 388€ - 1 377 908€). With an EBITDA of 274 190€, the sector multiple of 2.6x 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.

Estimated enterprise value 2023
145 transactions
203k€ 517k€ 1377k€
517 800 € Range: 203 388€ - 1 377 908€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
274 190 € × 2.6x
Estimation 714 624 €
259 976€ - 2 008 775€
Revenue Multiple 30%
1 980 936 € × 0.19x
Estimation 379 005 €
213 313€ - 966 207€
Net Income Multiple 20%
70 443 € × 3.3x
Estimation 233 937 €
47 032€ - 418 293€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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'autres biens domestiques )

Compare ATTITUDE PARIS FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about ATTITUDE PARIS FRANCE

What is the revenue of ATTITUDE PARIS FRANCE ?

The revenue of ATTITUDE PARIS FRANCE in 2023 is 2.0 M€.

Is ATTITUDE PARIS FRANCE profitable?

Yes, ATTITUDE PARIS FRANCE generated a net profit of 70 k€ in 2023.

Where is the headquarters of ATTITUDE PARIS FRANCE ?

The headquarters of ATTITUDE PARIS FRANCE is located in GARGES-LES-GONESSE (95140), in the department Val-d'Oise.

Where to find the tax return of ATTITUDE PARIS FRANCE ?

The tax return of ATTITUDE PARIS FRANCE 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 ATTITUDE PARIS FRANCE operate?

ATTITUDE PARIS FRANCE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.