ELECTRONIC'SHOP : revenue, balance sheet and financial ratios

ELECTRONIC'SHOP is a French company founded 41 years ago, specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé. Based in LE TAMPON (97430), this company of category PME shows in 2023 a revenue of 376 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 - ELECTRONIC'SHOP (SIREN 331676452)
Indicator 2023 2022 2020 2019 2018 2016
Revenue 376 049 € 302 622 € 225 095 € 281 118 € 329 700 € 447 847 €
Net income -43 333 € 5 544 € 4 390 € -9 309 € -13 358 € 67 528 €
EBITDA -53 474 € -2 109 € -8 226 € -7 835 € -26 835 € -6 630 €
Net margin -11.5% 1.8% 2.0% -3.3% -4.1% 15.1%

Revenue and income statement

In 2023, ELECTRONIC'SHOP achieves revenue of 376 k€. Activity remains stable over the period (CAGR: -2.5%). Vs 2022, growth of +24% (303 k€ -> 376 k€). After deducting consumption (238 k€), gross margin stands at 138 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -53 k€, representing -14.2% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -2436%, reducing margin by 13.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -43 k€ (-11.5% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

376 049 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

137 901 €

EBITDA (2023) ?
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

-53 474 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-62 148 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-43 333 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 332%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

331.569%

Financial autonomy (2023) ?
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

13.046%

Cash flow / Revenue (2023) ?
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

-15.75%

Repayment capacity (2023) ?
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

-2.29

Asset age ratio (2023) ?
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

23.4%

Solvency indicators evolution
ELECTRONIC'SHOP

Sector positioning

Debt ratio
331.57 2023
2020
2022
2023
Q1: 2.19
Med: 25.12
Q3: 94.36
Watch +7 pts over 3 years

In 2023, the debt ratio of ELECTRONIC'SHOP (331.57) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
13.05% 2023
2020
2022
2023
Q1: 14.14%
Med: 34.31%
Q3: 59.3%
Watch -23 pts over 3 years

In 2023, the financial autonomy of ELECTRONIC'SHOP (13.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.29 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.02 years
Q3: 1.87 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of ELECTRONIC'SHOP (-2.29) 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 213.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

213.175

Interest coverage (2023) ?
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

-5.079

Liquidity indicators evolution
ELECTRONIC'SHOP

Sector positioning

Liquidity ratio
213.18 2023
2020
2022
2023
Q1: 138.72
Med: 218.73
Q3: 303.79
Average -27 pts over 3 years

In 2023, the liquidity ratio of ELECTRONIC'SHOP (213.18) 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
-5.08x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.47x
Watch

In 2023, the interest coverage of ELECTRONIC'SHOP (-5.1x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 226 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 191 days of revenue, i.e. 200 k€ to permanently finance. Over 2016-2023, WCR increased by +24%, requiring additional financing.

Operating WCR (2023) ?
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

199 663 €

Customer credit (2023) ?
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

13 j

Supplier credit (2023) ?
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

60 j

Inventory turnover (2023) ?
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

226 j

WCR in days of revenue (2023) ?
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

191 j

WCR and payment terms evolution
ELECTRONIC'SHOP

Positioning of ELECTRONIC'SHOP in its sector

Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of ELECTRONIC'SHOP is estimated at 63 128 € (range 32 459€ - 110 944€). 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 2023
109 transactions
32k€ 63k€ 110k€
63 128 € Range: 32 459€ - 110 944€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
376 049 € × 0.17x = 63 128 €
Range: 32 460€ - 110 945€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 de matériels audio et vidéo en magasin spécialisé)

Compare ELECTRONIC'SHOP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de matériels audio et vidéo en magasin spécialisé

Frequently asked questions about ELECTRONIC'SHOP

What is the revenue of ELECTRONIC'SHOP ?

The revenue of ELECTRONIC'SHOP in 2023 is 376 k€.

Is ELECTRONIC'SHOP profitable?

ELECTRONIC'SHOP recorded a net loss in 2023.

Where is the headquarters of ELECTRONIC'SHOP ?

The headquarters of ELECTRONIC'SHOP is located in LE TAMPON (97430), in the department La Reunion.

Where to find the tax return of ELECTRONIC'SHOP ?

The tax return of ELECTRONIC'SHOP 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 ELECTRONIC'SHOP operate?

ELECTRONIC'SHOP operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.