AU PETIT BENEFICE : revenue, balance sheet and financial ratios

AU PETIT BENEFICE is a French company founded 41 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-LOUIS (97450), this company of category PME shows in 2020 a revenue of 335 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 - AU PETIT BENEFICE (SIREN 331621078)
Indicator 2025 2020 2019 2018 2017 2016
Revenue N/C 335 267 € 406 325 € 365 230 € 314 223 € 325 737 €
Net income 81 717 € 3 668 € 22 500 € 15 811 € -4 829 € -22 629 €
EBITDA N/C 6 050 € 25 480 € 20 522 € -3 795 € -18 394 €
Net margin N/C 1.1% 5.5% 4.3% -1.5% -6.9%

Revenue and income statement

In 2025, AU PETIT BENEFICE generates positive net income of 82 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

81 717 €

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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 10%. 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 ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.725%

Financial autonomy (2025) ?
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

73.416%

Asset age ratio (2025) ?
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

19.3%

Solvency indicators evolution
AU PETIT BENEFICE

Sector positioning

Debt ratio
9.72 2025
2019
2020
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Good

In 2025, the debt ratio of AU PETIT BENEFICE (9.72) 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
73.42% 2025
2019
2020
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Excellent

In 2025, the financial autonomy of AU PETIT BENEFICE (73.4%) 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
0.95 years 2020
2019
2020
Q1: -0.03 years
Med: 0.13 years
Q3: 3.27 years
Average

In 2020, the repayment capacity of AU PETIT BENEFICE (0.95) 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 470.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

470.031

Liquidity indicators evolution
AU PETIT BENEFICE

Sector positioning

Liquidity ratio
470.03 2025
2019
2020
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Excellent

In 2025, the liquidity ratio of AU PETIT BENEFICE (470.03) 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
0.0x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.57x
Average

In 2020, the interest coverage of AU PETIT BENEFICE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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

0 j

WCR and payment terms evolution
AU PETIT BENEFICE

Positioning of AU PETIT BENEFICE in its sector

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

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of AU PETIT BENEFICE is estimated at 173 374 € (range 105 057€ - 779 808€). 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 2025
51 tx
105k€ 173k€ 779k€
173 374 € Range: 105 057€ - 779 808€
NAF 5 année 2025

Valuation method used

Net Income Multiple
81 717 € × 2.1x = 173 374 €
Range: 105 058€ - 779 809€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 AU PETIT BENEFICE 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 AU PETIT BENEFICE

What is the revenue of AU PETIT BENEFICE ?

The revenue of AU PETIT BENEFICE in 2020 is 335 k€.

Is AU PETIT BENEFICE profitable?

Yes, AU PETIT BENEFICE generated a net profit of 82 k€ in 2025.

Where is the headquarters of AU PETIT BENEFICE ?

The headquarters of AU PETIT BENEFICE is located in SAINT-LOUIS (97450), in the department La Reunion.

Where to find the tax return of AU PETIT BENEFICE ?

The tax return of AU PETIT BENEFICE 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 AU PETIT BENEFICE operate?

AU PETIT BENEFICE 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.