ET. BROWNE DRUG COMPANY (FRANCE) SAS : revenue, balance sheet and financial ratios

ET. BROWNE DRUG COMPANY (FRANCE) SAS is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in NEUILLY-SUR-SEINE (92200), this company of category PME shows in 2022 a revenue of 2.8 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 - ET. BROWNE DRUG COMPANY (FRANCE) SAS (SIREN 489939876)
Indicator 2022 2021 2019 2017 2016
Revenue 2 795 423 € 2 936 577 € 2 299 961 € 1 213 876 € 1 211 025 €
Net income 669 € 32 € 9 826 € 396 € 505 €
EBITDA -1 641 228 € -1 378 546 € -869 044 € -1 078 054 € -1 445 376 €
Net margin 0.0% 0.0% 0.4% 0.0% 0.0%

Revenue and income statement

In 2022, ET. BROWNE DRUG COMPANY (FRANCE) SAS achieves revenue of 2.8 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +15.0%. Slight decline of -5% vs 2021. After deducting consumption (1.8 M€), gross margin stands at 955 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.6 M€, representing -58.7% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -19%, reducing margin by 11.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 669 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 795 423 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

954 549 €

EBITDA (2022) ?
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

-1 641 228 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 673 492 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

669 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-58.7%

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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 1311%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 27.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1310.603%

Financial autonomy (2022) ?
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

4.881%

Cash flow / Revenue (2022) ?
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

0.907%

Repayment capacity (2022) ?
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

27.853

Asset age ratio (2022) ?
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

3.9%

Solvency indicators evolution
ET. BROWNE DRUG COMPANY (FRANCE) SAS

Sector positioning

Debt ratio
1310.6 2022
2019
2021
2022
Q1: 0.0
Med: 14.51
Q3: 70.29
Watch

In 2022, the debt ratio of ET. BROWNE DRUG COMPANY (... (1310.60) 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
4.88% 2022
2019
2021
2022
Q1: 9.71%
Med: 32.74%
Q3: 58.76%
Average

In 2022, the financial autonomy of ET. BROWNE DRUG COMPANY (... (4.9%) 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
27.85 years 2022
2019
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.72 years
Watch +51 pts over 3 years

In 2022, the repayment capacity of ET. BROWNE DRUG COMPANY (... (27.85) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 317.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

317.39

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
ET. BROWNE DRUG COMPANY (FRANCE) SAS

Sector positioning

Liquidity ratio
317.39 2022
2019
2021
2022
Q1: 121.37
Med: 195.63
Q3: 346.48
Good

In 2022, the liquidity ratio of ET. BROWNE DRUG COMPANY (... (317.39) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2022
2019
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 3.23x
Average

In 2022, the interest coverage of ET. BROWNE DRUG COMPANY (... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 71 days of revenue, i.e. 551 k€ to permanently finance. Over 2016-2022, WCR increased by +131%, requiring additional financing.

Operating WCR (2022) ?
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

550 894 €

Customer credit (2022) ?
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

57 j

Supplier credit (2022) ?
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

23 j

Inventory turnover (2022) ?
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 (2022) ?
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

71 j

WCR and payment terms evolution
ET. BROWNE DRUG COMPANY (FRANCE) SAS

Positioning of ET. BROWNE DRUG COMPANY (FRANCE) SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 167€ to 1 715€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
0k€ 0k€ 1k€
692 € Range: 167€ - 1 715€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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) de parfumerie et de produits de beauté)

Compare ET. BROWNE DRUG COMPANY (FRANCE) SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about ET. BROWNE DRUG COMPANY (FRANCE) SAS

What is the revenue of ET. BROWNE DRUG COMPANY (FRANCE) SAS ?

The revenue of ET. BROWNE DRUG COMPANY (FRANCE) SAS in 2022 is 2.8 M€.

Is ET. BROWNE DRUG COMPANY (FRANCE) SAS profitable?

Yes, ET. BROWNE DRUG COMPANY (FRANCE) SAS generated a net profit of 669€ in 2022.

Where is the headquarters of ET. BROWNE DRUG COMPANY (FRANCE) SAS ?

The headquarters of ET. BROWNE DRUG COMPANY (FRANCE) SAS is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of ET. BROWNE DRUG COMPANY (FRANCE) SAS ?

The tax return of ET. BROWNE DRUG COMPANY (FRANCE) SAS 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 ET. BROWNE DRUG COMPANY (FRANCE) SAS operate?

ET. BROWNE DRUG COMPANY (FRANCE) SAS operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.