AUX PLAISIRS MALINS : revenue, balance sheet and financial ratios

AUX PLAISIRS MALINS is a French company founded 11 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in ANGOULEME (16000), this company of category PME shows in 2025 a revenue of 59 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 - AUX PLAISIRS MALINS (SIREN 804684900)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 58 854 € 88 342 € 98 632 € 85 788 € 67 222 € 63 885 € 44 775 € 29 827 € 32 261 € 33 747 €
Net income 2 552 € 15 080 € 10 143 € 10 766 € 18 874 € 11 171 € 1 994 € 1 429 € 1 444 € 1 296 €
EBITDA 2 509 € 18 106 € 12 336 € 10 641 € 20 596 € 11 319 € 3 301 € 2 842 € 2 624 € -1 575 €
Net margin 4.3% 17.1% 10.3% 12.5% 28.1% 17.5% 4.5% 4.8% 4.5% 3.8%

Revenue and income statement

In 2025, AUX PLAISIRS MALINS achieves revenue of 59 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Significant drop of -33% vs 2024. After deducting consumption (25 k€), gross margin stands at 34 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 3 k€, representing 4.3% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -86%, reducing margin by 16.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

58 854 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

34 284 €

EBITDA (2025) ?
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

2 509 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 919 €

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

2 552 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

0.0%

Cash flow / Revenue (2025) ?
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

5.072%

Repayment capacity (2025) ?
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

0.0

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

31.6%

Solvency indicators evolution
AUX PLAISIRS MALINS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Excellent

In 2025, the debt ratio of AUX PLAISIRS MALINS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Watch

In 2025, the financial autonomy of AUX PLAISIRS MALINS (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.39 years
Q3: 2.65 years
Excellent

In 2025, the repayment capacity of AUX PLAISIRS MALINS (0.00) 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 196.14. 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

196.136

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
AUX PLAISIRS MALINS

Sector positioning

Liquidity ratio
196.14 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Average -17 pts over 3 years

In 2025, the liquidity ratio of AUX PLAISIRS MALINS (196.14) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.12x
Q3: 5.21x
Average

In 2025, the interest coverage of AUX PLAISIRS MALINS (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). WCR is negative (-85 days): operations structurally generate cash. Notable WCR improvement over the period (-1407%), freeing up cash.

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

-13 951 €

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

63 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

46 j

WCR in days of revenue (2025) ?
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

-85 j

WCR and payment terms evolution
AUX PLAISIRS MALINS

Positioning of AUX PLAISIRS MALINS in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of AUX PLAISIRS MALINS is estimated at 10 804 € (range 4 633€ - 27 037€). With an EBITDA of 2 509€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 2025
185 transactions
4k€ 10k€ 27k€
10 804 € Range: 4 633€ - 27 037€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 509 € × 3.3x
Estimation 8 316 €
2 637€ - 15 342€
Revenue Multiple 30%
58 854 € × 0.28x
Estimation 16 477 €
8 605€ - 49 977€
Net Income Multiple 20%
2 552 € × 3.3x
Estimation 8 520 €
3 667€ - 21 869€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare AUX PLAISIRS MALINS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about AUX PLAISIRS MALINS

What is the revenue of AUX PLAISIRS MALINS ?

The revenue of AUX PLAISIRS MALINS in 2025 is 59 k€.

Is AUX PLAISIRS MALINS profitable?

Yes, AUX PLAISIRS MALINS generated a net profit of 3 k€ in 2025.

Where is the headquarters of AUX PLAISIRS MALINS ?

The headquarters of AUX PLAISIRS MALINS is located in ANGOULEME (16000), in the department Charente.

Where to find the tax return of AUX PLAISIRS MALINS ?

The tax return of AUX PLAISIRS MALINS 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 AUX PLAISIRS MALINS operate?

AUX PLAISIRS MALINS operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.