DES PETITS HAUTS : revenue, balance sheet and financial ratios

DES PETITS HAUTS is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in VILLENEUVE-D'ASCQ (59491), this company of category ETI shows in 2024 a revenue of 29.0 M€. 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 - DES PETITS HAUTS (SIREN 422390989)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 29 026 836 € 30 414 631 € 35 129 486 € 32 247 170 € 32 087 578 € 37 135 313 € 35 383 670 €
Net income 3 144 062 € 2 953 032 € 3 179 458 € 4 227 281 € 3 208 948 € 4 468 177 € 4 339 081 €
EBITDA 4 048 840 € 4 373 137 € 4 611 686 € 5 937 866 € 5 670 947 € 9 014 617 € 8 706 388 €
Net margin 10.8% 9.7% 9.1% 13.1% 10.0% 12.0% 12.3%

Revenue and income statement

In 2024, DES PETITS HAUTS achieves revenue of 29.0 M€. Activity remains stable over the period (CAGR: -3.2%). Slight decline of -5% vs 2023. After deducting consumption (14.8 M€), gross margin stands at 14.2 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.0 M€, representing 13.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.1 M€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

29 026 836 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 185 558 €

EBITDA (2024) ?
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

4 048 840 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 746 571 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 144 062 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.9%

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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 0%. 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 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 11.8% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.016%

Financial autonomy (2024) ?
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

45.128%

Cash flow / Revenue (2024) ?
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

11.813%

Repayment capacity (2024) ?
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

Solvency indicators evolution
DES PETITS HAUTS

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Excellent -37 pts over 3 years

In 2024, the debt ratio of DES PETITS HAUTS (0.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
45.13% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Good -5 pts over 3 years

In 2024, the financial autonomy of DES PETITS HAUTS (45.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of DES PETITS HAUTS (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.

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: 137 days. Excellent situation: suppliers finance 137 days of the operating cycle (retail model). WCR is negative (-265 days): operations structurally generate cash. Notable WCR improvement over the period (-203%), freeing up cash.

Operating WCR (2024) ?
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

-21 404 969 €

Customer credit (2024) ?
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 (2024) ?
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

137 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

-265 j

WCR and payment terms evolution
DES PETITS HAUTS

Positioning of DES PETITS HAUTS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of DES PETITS HAUTS is estimated at 7 858 038 € (range 3 178 459€ - 17 062 460€). With an EBITDA of 4 048 840€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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 2024
124 transactions
3178k€ 7858k€ 17062k€
7 858 038 € Range: 3 178 459€ - 17 062 460€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 048 840 € × 2.4x
Estimation 9 805 351 €
4 032 372€ - 20 288 134€
Revenue Multiple 30%
29 026 836 € × 0.17x
Estimation 5 051 920 €
2 599 089€ - 14 547 740€
Net Income Multiple 20%
3 144 062 € × 2.3x
Estimation 7 198 933 €
1 912 735€ - 12 770 357€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare DES PETITS HAUTS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about DES PETITS HAUTS

What is the revenue of DES PETITS HAUTS ?

The revenue of DES PETITS HAUTS in 2024 is 29.0 M€.

Is DES PETITS HAUTS profitable?

Yes, DES PETITS HAUTS generated a net profit of 3.1 M€ in 2024.

Where is the headquarters of DES PETITS HAUTS ?

The headquarters of DES PETITS HAUTS is located in VILLENEUVE-D'ASCQ (59491), in the department Nord.

Where to find the tax return of DES PETITS HAUTS ?

The tax return of DES PETITS HAUTS 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 DES PETITS HAUTS operate?

DES PETITS HAUTS operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.