BOUTIQUE FRANCOISE H : revenue, balance sheet and financial ratios

BOUTIQUE FRANCOISE H is a French company founded 15 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-JEAN-CAP-FERRAT (06230), this company of category PME shows in 2021 a revenue of 155 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 - BOUTIQUE FRANCOISE H (SIREN 530568419)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 155 235 € 149 779 € 283 723 € 306 528 € 287 589 € 230 537 €
Net income 40 778 € 25 964 € 30 398 € 33 906 € 20 102 € 19 407 €
EBITDA 17 396 € 34 514 € 32 528 € 43 598 € 45 903 € 42 223 €
Net margin 26.3% 17.3% 10.7% 11.1% 7.0% 8.4%

Revenue and income statement

In 2021, BOUTIQUE FRANCOISE H achieves revenue of 155 k€. Revenue is declining over the period 2016-2021 (CAGR: -7.6%). Vs 2020: +4%. After deducting consumption (103 k€), gross margin stands at 52 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 11.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -50%, reducing margin by 11.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 26.3% 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

155 235 €

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

52 078 €

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

17 396 €

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

42 374 €

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

40 778 €

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

9.3%

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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 4%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 27.4% 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

3.92%

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

2.903%

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

27.356%

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

0.0

Asset age ratio (2021) ?
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

4.0%

Solvency indicators evolution
BOUTIQUE FRANCOISE H

Sector positioning

Debt ratio
3.92 2021
2019
2020
2021
Q1: 1.51
Med: 43.88
Q3: 133.57
Good -20 pts over 3 years

In 2021, the debt ratio of BOUTIQUE FRANCOISE H (3.92) 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
2.9% 2021
2019
2020
2021
Q1: 12.83%
Med: 34.31%
Q3: 56.75%
Average

In 2021, the financial autonomy of BOUTIQUE FRANCOISE H (2.9%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.69 years
Q3: 3.2 years
Excellent

In 2021, the repayment capacity of BOUTIQUE FRANCOISE H (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 307.90. 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 0.8x. 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

307.896

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

0.776

Liquidity indicators evolution
BOUTIQUE FRANCOISE H

Sector positioning

Liquidity ratio
307.9 2021
2019
2020
2021
Q1: 121.53
Med: 219.62
Q3: 374.31
Good +12 pts over 3 years

In 2021, the liquidity ratio of BOUTIQUE FRANCOISE H (307.90) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.78x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.69x
Good

In 2021, the interest coverage of BOUTIQUE FRANCOISE H (0.8x) 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: 29 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 32 days of revenue, i.e. 14 k€ to permanently finance. Notable WCR improvement over the period (-69%), freeing up 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

13 737 €

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

29 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

130 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

32 j

WCR and payment terms evolution
BOUTIQUE FRANCOISE H

Positioning of BOUTIQUE FRANCOISE H in its sector

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

Valuation estimate

Based on 96 transactions of similar company sales in 2021, the value of BOUTIQUE FRANCOISE H is estimated at 85 121 € (range 30 587€ - 190 170€). With an EBITDA of 17 396€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
96 tx
30k€ 85k€ 190k€
85 121 € Range: 30 587€ - 190 170€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 396 € × 4.2x
Estimation 73 837 €
21 652€ - 193 524€
Revenue Multiple 30%
155 235 € × 0.37x
Estimation 56 768 €
28 739€ - 109 904€
Net Income Multiple 20%
40 778 € × 3.8x
Estimation 155 863 €
55 698€ - 302 186€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 96 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 BOUTIQUE FRANCOISE H 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 BOUTIQUE FRANCOISE H

What is the revenue of BOUTIQUE FRANCOISE H ?

The revenue of BOUTIQUE FRANCOISE H in 2021 is 155 k€.

Is BOUTIQUE FRANCOISE H profitable?

Yes, BOUTIQUE FRANCOISE H generated a net profit of 41 k€ in 2021.

Where is the headquarters of BOUTIQUE FRANCOISE H ?

The headquarters of BOUTIQUE FRANCOISE H is located in SAINT-JEAN-CAP-FERRAT (06230), in the department Alpes-Maritimes.

Where to find the tax return of BOUTIQUE FRANCOISE H ?

The tax return of BOUTIQUE FRANCOISE H 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 BOUTIQUE FRANCOISE H operate?

BOUTIQUE FRANCOISE H 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.