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BOUTIQUE L'AIR DE RIEN - APB : revenue, balance sheet and financial ratios

BOUTIQUE L'AIR DE RIEN - APB is a French company founded 23 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in BESANCON (25000), this company of category PME shows in 2019 a revenue of 300 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOUTIQUE L'AIR DE RIEN - APB (SIREN 443889530)
Indicator 2019
Revenue 300 125 €
Net income -9 227 €
EBITDA -8 432 €
Net margin -3.1%

Revenue and income statement

In 2019, BOUTIQUE L'AIR DE RIEN - APB achieves revenue of 300 k€. After deducting consumption (132 k€), gross margin stands at 169 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -2.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -9 k€ (-3.1% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

300 125 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

168 549 €

EBITDA (2019) ?
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

-8 432 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 298 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 227 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.8%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.0%

Financial autonomy (2019) ?
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

53.207%

Cash flow / Revenue (2019) ?
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

-4.296%

Repayment capacity (2019) ?
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

-6.065

Asset age ratio (2019) ?
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

81.6%

Solvency indicators evolution
BOUTIQUE L'AIR DE RIEN - APB

Sector positioning

Debt ratio
55.0 2019
2019
Q1: 0.14
Med: 23.66
Q3: 108.96
Average

In 2019, the debt ratio of BOUTIQUE L'AIR DE RIEN - APB (55.00) 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
53.21% 2019
2019
Q1: 8.33%
Med: 33.18%
Q3: 59.31%
Good

In 2019, the financial autonomy of BOUTIQUE L'AIR DE RIEN - APB (53.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-6.07 years 2019
2019
Q1: 0.0 years
Med: 0.17 years
Q3: 2.87 years
Excellent

In 2019, the repayment capacity of BOUTIQUE L'AIR DE RIEN - APB (-6.07) 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 168.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

168.436

Interest coverage (2019) ?
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

-46.217

Liquidity indicators evolution
BOUTIQUE L'AIR DE RIEN - APB

Sector positioning

Liquidity ratio
168.44 2019
2019
Q1: 119.35
Med: 187.19
Q3: 320.65
Average

In 2019, the liquidity ratio of BOUTIQUE L'AIR DE RIEN - APB (168.44) 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
-46.22x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.24x
Watch

In 2019, the interest coverage of BOUTIQUE L'AIR DE RIEN - APB (-46.2x) 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: 61 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 135 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 128 days of revenue, i.e. 106 k€ to permanently finance.

Operating WCR (2019) ?
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

106 472 €

Customer credit (2019) ?
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 (2019) ?
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

61 j

Inventory turnover (2019) ?
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

135 j

WCR in days of revenue (2019) ?
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

128 j

WCR and payment terms evolution
BOUTIQUE L'AIR DE RIEN - APB

Positioning of BOUTIQUE L'AIR DE RIEN - APB in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 93 transactions of similar company sales in 2019, the value of BOUTIQUE L'AIR DE RIEN - APB is estimated at 60 572 € (range 31 915€ - 100 018€). The price/revenue ratio is 0.20x (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 2019
93 tx
31k€ 60k€ 100k€
60 572 € Range: 31 915€ - 100 018€
NAF 5 année 2019

Valuation method used

Revenue Multiple
300 125 € × 0.20x = 60 572 €
Range: 31 916€ - 100 019€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 93 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'autres équipements du foyer)

Compare BOUTIQUE L'AIR DE RIEN - APB with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about BOUTIQUE L'AIR DE RIEN - APB

What is the revenue of BOUTIQUE L'AIR DE RIEN - APB ?

The revenue of BOUTIQUE L'AIR DE RIEN - APB in 2019 is 300 k€.

Is BOUTIQUE L'AIR DE RIEN - APB profitable?

BOUTIQUE L'AIR DE RIEN - APB recorded a net loss in 2019.

Where is the headquarters of BOUTIQUE L'AIR DE RIEN - APB ?

The headquarters of BOUTIQUE L'AIR DE RIEN - APB is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of BOUTIQUE L'AIR DE RIEN - APB ?

The tax return of BOUTIQUE L'AIR DE RIEN - APB 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 L'AIR DE RIEN - APB operate?

BOUTIQUE L'AIR DE RIEN - APB operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.