CREATIVE IMPORTS : revenue, balance sheet and financial ratios

CREATIVE IMPORTS is a French company founded 12 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in SAINT-EVARZEC (29170), this company of category PME shows in 2021 a revenue of 989 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 - CREATIVE IMPORTS (SIREN 794900126)
Indicator 2021 2020
Revenue 989 299 € 895 517 €
Net income 72 181 € 17 822 €
EBITDA 69 235 € 82 906 €
Net margin 7.3% 2.0%

Revenue and income statement

In 2021, CREATIVE IMPORTS achieves revenue of 989 k€. Vs 2020, growth of +10% (896 k€ -> 989 k€). After deducting consumption (539 k€), gross margin stands at 450 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 7.0% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -16%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 7.3% 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

989 299 €

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

450 067 €

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

69 235 €

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

74 085 €

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

72 181 €

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

7.0%

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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 2%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

2.141%

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

80.037%

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

7.877%

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

0.11

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

17.9%

Solvency indicators evolution
CREATIVE IMPORTS

Sector positioning

Debt ratio
2.14 2021
2020
2021
Q1: 0.0
Med: 11.86
Q3: 74.26
Good -9 pts over 2 years

In 2021, the debt ratio of CREATIVE IMPORTS (2.14) 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
80.04% 2021
2020
2021
Q1: 8.69%
Med: 36.34%
Q3: 64.91%
Excellent

In 2021, the financial autonomy of CREATIVE IMPORTS (80.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.11 years 2021
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.16 years
Average +27 pts over 2 years

In 2021, the repayment capacity of CREATIVE IMPORTS (0.11) 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 534.55. 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 2.6x. Financial charges are adequately covered by operations.

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

534.549

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

2.643

Liquidity indicators evolution
CREATIVE IMPORTS

Sector positioning

Liquidity ratio
534.55 2021
2020
2021
Q1: 139.21
Med: 242.82
Q3: 466.95
Excellent +6 pts over 2 years

In 2021, the liquidity ratio of CREATIVE IMPORTS (534.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.64x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.71x
Excellent

In 2021, the interest coverage of CREATIVE IMPORTS (2.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 87 days of revenue, i.e. 238 k€ to permanently finance.

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

238 015 €

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

18 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

21 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

65 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

87 j

WCR and payment terms evolution
CREATIVE IMPORTS

Positioning of CREATIVE IMPORTS in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of CREATIVE IMPORTS is estimated at 149 776 € (range 81 559€ - 480 479€). With an EBITDA of 69 235€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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
85 tx
81k€ 149k€ 480k€
149 776 € Range: 81 559€ - 480 479€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
69 235 € × 1.0x
Estimation 68 145 €
37 409€ - 302 017€
Revenue Multiple 30%
989 299 € × 0.32x
Estimation 319 606 €
178 010€ - 759 469€
Net Income Multiple 20%
72 181 € × 1.4x
Estimation 99 109 €
47 257€ - 508 149€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 intermédiaires du commerce en produits divers)

Compare CREATIVE IMPORTS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about CREATIVE IMPORTS

What is the revenue of CREATIVE IMPORTS ?

The revenue of CREATIVE IMPORTS in 2021 is 989 k€.

Is CREATIVE IMPORTS profitable?

Yes, CREATIVE IMPORTS generated a net profit of 72 k€ in 2021.

Where is the headquarters of CREATIVE IMPORTS ?

The headquarters of CREATIVE IMPORTS is located in SAINT-EVARZEC (29170), in the department Finistere.

Where to find the tax return of CREATIVE IMPORTS ?

The tax return of CREATIVE IMPORTS 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 CREATIVE IMPORTS operate?

CREATIVE IMPORTS operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.