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BIJOUTERIE AIXOISE : revenue, balance sheet and financial ratios

BIJOUTERIE AIXOISE is a French company founded 31 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in MARSEILLE (13001), this company of category PME shows in 2022 a revenue of 182 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 - BIJOUTERIE AIXOISE (SIREN 400321907)
Indicator 2022
Revenue 181 961 €
Net income 3 065 €
EBITDA -10 566 €
Net margin 1.7%

Revenue and income statement

In 2022, BIJOUTERIE AIXOISE achieves revenue of 182 k€. After deducting consumption (115 k€), gross margin stands at 67 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -11 k€, representing -5.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

181 961 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

66 986 €

EBITDA (2022) ?
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

-10 566 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-13 318 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 065 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.8%

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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 24%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.397%

Financial autonomy (2022) ?
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

12.359%

Cash flow / Revenue (2022) ?
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

3.491%

Repayment capacity (2022) ?
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

3.633

Asset age ratio (2022) ?
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

12.3%

Solvency indicators evolution
BIJOUTERIE AIXOISE

Sector positioning

Debt ratio
24.4 2022
2022
Q1: 0.69
Med: 24.69
Q3: 80.81
Good

In 2022, the debt ratio of BIJOUTERIE AIXOISE (24.40) 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
12.36% 2022
2022
Q1: 15.41%
Med: 42.07%
Q3: 69.37%
Watch

In 2022, the financial autonomy of BIJOUTERIE AIXOISE (12.4%) 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
3.63 years 2022
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 2.15 years
Watch

In 2022, the repayment capacity of BIJOUTERIE AIXOISE (3.63) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 236.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

236.146

Interest coverage (2022) ?
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

-1.051

Liquidity indicators evolution
BIJOUTERIE AIXOISE

Sector positioning

Liquidity ratio
236.15 2022
2022
Q1: 166.43
Med: 296.24
Q3: 502.1
Average

In 2022, the liquidity ratio of BIJOUTERIE AIXOISE (236.15) 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
-1.05x 2022
2022
Q1: 0.0x
Med: 0.46x
Q3: 3.25x
Watch

In 2022, the interest coverage of BIJOUTERIE AIXOISE (-1.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Inventory turnover is 386 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 243 days of revenue, i.e. 123 k€ to permanently finance.

Operating WCR (2022) ?
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

122 918 €

Customer credit (2022) ?
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 (2022) ?
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

98 j

Inventory turnover (2022) ?
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

386 j

WCR in days of revenue (2022) ?
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

243 j

WCR and payment terms evolution
BIJOUTERIE AIXOISE

Positioning of BIJOUTERIE AIXOISE in its sector

Comparison with sector Fabrication d’articles de joaillerie et bijouterie

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of BIJOUTERIE AIXOISE is estimated at 29 124 € (range 13 273€ - 53 495€). The price/revenue ratio is 0.24x (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 2022
101 transactions
13k€ 29k€ 53k€
29 124 € Range: 13 273€ - 53 495€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
181 961 € × 0.24x
Estimation 42 848 €
20 538€ - 77 527€
Net Income Multiple 20%
3 065 € × 2.8x
Estimation 8 540 €
2 377€ - 17 449€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de joaillerie et bijouterie)

Compare BIJOUTERIE AIXOISE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie

Frequently asked questions about BIJOUTERIE AIXOISE

What is the revenue of BIJOUTERIE AIXOISE ?

The revenue of BIJOUTERIE AIXOISE in 2022 is 182 k€.

Is BIJOUTERIE AIXOISE profitable?

Yes, BIJOUTERIE AIXOISE generated a net profit of 3 k€ in 2022.

Where is the headquarters of BIJOUTERIE AIXOISE ?

The headquarters of BIJOUTERIE AIXOISE is located in MARSEILLE (13001), in the department Bouches-du-Rhone.

Where to find the tax return of BIJOUTERIE AIXOISE ?

The tax return of BIJOUTERIE AIXOISE 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 BIJOUTERIE AIXOISE operate?

BIJOUTERIE AIXOISE operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.