BAZAR ORIENTAL : revenue, balance sheet and financial ratios

BAZAR ORIENTAL is a French company founded 7 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LA CHAPELLE-SAINT-LUC (10600), this company of category PME shows in 2021 a revenue of 170 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 - BAZAR ORIENTAL (SIREN 840796122)
Indicator 2021 2020
Revenue 169 865 € 130 354 €
Net income 25 270 € 9 994 €
EBITDA 36 446 € 11 988 €
Net margin 14.9% 7.7%

Revenue and income statement

In 2021, BAZAR ORIENTAL achieves revenue of 170 k€. Vs 2020, growth of +30% (130 k€ -> 170 k€). After deducting consumption (84 k€), gross margin stands at 86 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 21.5% of revenue. Positive scissor effect: EBITDA margin improves by +12.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 25 k€, i.e. 14.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

169 865 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

85 904 €

EBITDA (2021) ?
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

36 446 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

37 495 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 270 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

80.917%

Financial autonomy (2021) ?
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

29.055%

Cash flow / Revenue (2021) ?
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

14.877%

Repayment capacity (2021) ?
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

0.783

Solvency indicators evolution
BAZAR ORIENTAL

Sector positioning

Debt ratio
80.92 2021
2020
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average -10 pts over 2 years

In 2021, the debt ratio of BAZAR ORIENTAL (80.92) 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
29.05% 2021
2020
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Average -21 pts over 2 years

In 2021, the financial autonomy of BAZAR ORIENTAL (29.1%) 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
0.78 years 2021
2020
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.91 years
Average -15 pts over 2 years

In 2021, the repayment capacity of BAZAR ORIENTAL (0.78) 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 175.76. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

175.762

Interest coverage (2021) ?
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

0.167

Liquidity indicators evolution
BAZAR ORIENTAL

Sector positioning

Liquidity ratio
175.76 2021
2020
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Average -29 pts over 2 years

In 2021, the liquidity ratio of BAZAR ORIENTAL (175.76) 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
0.17x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.78x
Good +27 pts over 2 years

In 2021, the interest coverage of BAZAR ORIENTAL (0.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). WCR is negative (-41 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-19 422 €

Customer credit (2021) ?
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 (2021) ?
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

41 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

-41 j

WCR and payment terms evolution
BAZAR ORIENTAL

Positioning of BAZAR ORIENTAL in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of BAZAR ORIENTAL is estimated at 101 329 € (range 57 861€ - 237 641€). With an EBITDA of 36 446€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 2021
105 transactions
57k€ 101k€ 237k€
101 329 € Range: 57 861€ - 237 641€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
36 446 € × 3.4x
Estimation 124 853 €
70 500€ - 297 383€
Revenue Multiple 30%
169 865 € × 0.50x
Estimation 85 721 €
58 461€ - 139 786€
Net Income Multiple 20%
25 270 € × 2.6x
Estimation 65 935 €
25 368€ - 235 073€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 spécialisés divers)

Compare BAZAR ORIENTAL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about BAZAR ORIENTAL

What is the revenue of BAZAR ORIENTAL ?

The revenue of BAZAR ORIENTAL in 2021 is 170 k€.

Is BAZAR ORIENTAL profitable?

Yes, BAZAR ORIENTAL generated a net profit of 25 k€ in 2021.

Where is the headquarters of BAZAR ORIENTAL ?

The headquarters of BAZAR ORIENTAL is located in LA CHAPELLE-SAINT-LUC (10600), in the department Aube.

Where to find the tax return of BAZAR ORIENTAL ?

The tax return of BAZAR ORIENTAL 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 BAZAR ORIENTAL operate?

BAZAR ORIENTAL operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.