ESPACE BOUTIQUE : revenue, balance sheet and financial ratios

ESPACE BOUTIQUE is a French company founded 28 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SOORTS-HOSSEGOR (40150), this company of category PME shows in 2019 a revenue of 1.9 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 - ESPACE BOUTIQUE (SIREN 414083923)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 1 861 071 € N/C N/C 1 322 811 €
Net income 43 826 € 38 027 € 91 269 € 17 175 € 27 877 € -29 727 € 27 170 € 1 717 €
EBITDA N/C N/C N/C N/C -1 979 € N/C N/C 74 775 €
Net margin N/C N/C N/C N/C 1.5% N/C N/C 0.1%

Revenue and income statement

In 2023, ESPACE BOUTIQUE generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 2 k€ -> 44 k€.

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

43 826 €

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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 111%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

111.28%

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

35.03%

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

29.1%

Solvency indicators evolution
ESPACE BOUTIQUE

Sector positioning

Debt ratio
111.28 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Average

In 2023, the debt ratio of ESPACE BOUTIQUE (111.28) 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
35.03% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Good +6 pts over 3 years

In 2023, the financial autonomy of ESPACE BOUTIQUE (35.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 108.08. 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

108.085

Liquidity indicators evolution
ESPACE BOUTIQUE

Sector positioning

Liquidity ratio
108.08 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Watch +20 pts over 3 years

In 2023, the liquidity ratio of ESPACE BOUTIQUE (108.08) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ESPACE BOUTIQUE

Positioning of ESPACE BOUTIQUE in its sector

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

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of ESPACE BOUTIQUE is estimated at 155 021 € (range 79 774€ - 419 270€). 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 2023
70 tx
79k€ 155k€ 419k€
155 021 € Range: 79 774€ - 419 270€
NAF 5 année 2023

Valuation method used

Net Income Multiple
43 826 € × 3.5x = 155 021 €
Range: 79 775€ - 419 270€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 ESPACE BOUTIQUE 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 ESPACE BOUTIQUE

What is the revenue of ESPACE BOUTIQUE ?

The revenue of ESPACE BOUTIQUE in 2019 is 1.9 M€.

Is ESPACE BOUTIQUE profitable?

Yes, ESPACE BOUTIQUE generated a net profit of 44 k€ in 2023.

Where is the headquarters of ESPACE BOUTIQUE ?

The headquarters of ESPACE BOUTIQUE is located in SOORTS-HOSSEGOR (40150), in the department Landes.

Where to find the tax return of ESPACE BOUTIQUE ?

The tax return of ESPACE BOUTIQUE 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 ESPACE BOUTIQUE operate?

ESPACE BOUTIQUE 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.