CONCEPT BLANC : revenue, balance sheet and financial ratios

CONCEPT BLANC is a French company founded 18 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LE PLAN-DE-LA-TOUR (83120), this company of category PME shows in 2019 a revenue of 161 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 - CONCEPT BLANC (SIREN 504265729)
Indicator 2019 2018 2017
Revenue 161 311 € 172 852 € 165 496 €
Net income 12 418 € 16 309 € 18 127 €
EBITDA 16 642 € 21 371 € 24 300 €
Net margin 7.7% 9.4% 11.0%

Revenue and income statement

In 2019, CONCEPT BLANC achieves revenue of 161 k€. Activity remains stable over the period (CAGR: -1.3%). Slight decline of -7% vs 2018. After deducting consumption (96 k€), gross margin stands at 66 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 10.3% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -22%, reducing margin by 2.0 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 12 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.

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

161 311 €

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

65 722 €

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

16 642 €

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

14 614 €

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

12 418 €

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

10.3%

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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 23%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

22.92%

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

15.534%

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

8.955%

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

0.0

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

13.2%

Solvency indicators evolution
CONCEPT BLANC

Sector positioning

Debt ratio
22.92 2019
2017
2018
2019
Q1: 0.04
Med: 26.06
Q3: 131.79
Good -9 pts over 3 years

In 2019, the debt ratio of CONCEPT BLANC (22.92) 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
15.53% 2019
2017
2018
2019
Q1: 7.94%
Med: 34.01%
Q3: 61.79%
Average -15 pts over 3 years

In 2019, the financial autonomy of CONCEPT BLANC (15.5%) 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 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.07 years
Q3: 2.64 years
Excellent -36 pts over 3 years

In 2019, the repayment capacity of CONCEPT BLANC (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 65.47. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

65.474

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

0.096

Liquidity indicators evolution
CONCEPT BLANC

Sector positioning

Liquidity ratio
65.47 2019
2017
2018
2019
Q1: 84.06
Med: 155.12
Q3: 289.68
Watch

In 2019, the liquidity ratio of CONCEPT BLANC (65.47) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.1x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 4.45x
Good -22 pts over 3 years

In 2019, the interest coverage of CONCEPT BLANC (0.1x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-111 days): operations structurally generate cash. Notable WCR improvement over the period (-54%), freeing up cash.

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

-49 537 €

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

2 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

57 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

3 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

-111 j

WCR and payment terms evolution
CONCEPT BLANC

Positioning of CONCEPT BLANC in its sector

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

Valuation estimate

Based on 146 transactions of similar company sales in 2019, the value of CONCEPT BLANC is estimated at 54 303 € (range 27 090€ - 112 170€). With an EBITDA of 16 642€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.34x (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 2019
146 transactions
27k€ 54k€ 112k€
54 303 € Range: 27 090€ - 112 170€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 642 € × 2.9x
Estimation 48 228 €
29 671€ - 87 020€
Revenue Multiple 30%
161 311 € × 0.34x
Estimation 54 214 €
21 060€ - 145 872€
Net Income Multiple 20%
12 418 € × 5.6x
Estimation 69 629 €
29 684€ - 124 498€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 146 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 CONCEPT BLANC 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 CONCEPT BLANC

What is the revenue of CONCEPT BLANC ?

The revenue of CONCEPT BLANC in 2019 is 161 k€.

Is CONCEPT BLANC profitable?

Yes, CONCEPT BLANC generated a net profit of 12 k€ in 2019.

Where is the headquarters of CONCEPT BLANC ?

The headquarters of CONCEPT BLANC is located in LE PLAN-DE-LA-TOUR (83120), in the department Var.

Where to find the tax return of CONCEPT BLANC ?

The tax return of CONCEPT BLANC 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 CONCEPT BLANC operate?

CONCEPT BLANC 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.