EXTIME DUTY FREE PARIS : revenue, balance sheet and financial ratios

EXTIME DUTY FREE PARIS is a French company founded 23 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in TREMBLAY-EN-FRANCE (93290), this company of category GE shows in 2024 a revenue of 877.3 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 - EXTIME DUTY FREE PARIS (SIREN 448457978)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 877 290 982 € 810 680 728 € 678 871 168 € 333 895 775 € 237 745 090 € 856 446 960 € 797 732 783 € 773 296 932 €
Net income 7 629 349 € -286 508 € -1 281 614 € -14 362 494 € -64 709 809 € -175 933 € 930 651 € 4 611 090 €
EBITDA 246 420 698 € 323 432 657 € 168 100 891 € 62 994 586 € 16 548 567 € 222 126 865 € 206 499 884 € 223 392 951 €
Net margin 0.9% -0.0% -0.2% -4.3% -27.2% -0.0% 0.1% 0.6%

Revenue and income statement

In 2024, EXTIME DUTY FREE PARIS achieves revenue of 877.3 M€. Revenue is growing positively over 8 years (CAGR: +1.8%). Vs 2023: +8%. After deducting consumption (358.2 M€), gross margin stands at 519.1 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 246.4 M€, representing 28.1% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -24%, reducing margin by 11.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7.6 M€, i.e. 0.9% 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

877 290 982 €

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

519 098 803 €

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

246 420 698 €

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

10 971 369 €

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

7 629 349 €

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

28.1%

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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 707%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

707.427%

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

5.565%

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

1.71%

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

4.883

Asset age ratio (2024) ?
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

21.7%

Solvency indicators evolution
EXTIME DUTY FREE PARIS

Sector positioning

Debt ratio
707.43 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Watch

In 2024, the debt ratio of EXTIME DUTY FREE PARIS (707.43) 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
5.57% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Average

In 2024, the financial autonomy of EXTIME DUTY FREE PARIS (5.6%) 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
4.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.49 years
Q3: 2.15 years
Watch

In 2024, the repayment capacity of EXTIME DUTY FREE PARIS (4.88) 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 150.50. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

150.505

Interest coverage (2024) ?
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

1.393

Liquidity indicators evolution
EXTIME DUTY FREE PARIS

Sector positioning

Liquidity ratio
150.5 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Average +8 pts over 3 years

In 2024, the liquidity ratio of EXTIME DUTY FREE PARIS (150.50) 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
1.39x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.68x
Q3: 2.88x
Good

In 2024, the interest coverage of EXTIME DUTY FREE PARIS (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 38 days of revenue, i.e. 93.4 M€ to permanently finance. Over 2017-2024, WCR increased by +116%, requiring additional financing.

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

93 378 852 €

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

12 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

41 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

26 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

38 j

WCR and payment terms evolution
EXTIME DUTY FREE PARIS

Positioning of EXTIME DUTY FREE PARIS in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 236 355 141€ to 2 385 500 866€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
236355k€ 856086k€ 2385500k€
856 086 419 € Range: 236 355 141€ - 2 385 500 866€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 commerces de détail en magasin non spécialisé)

Compare EXTIME DUTY FREE PARIS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about EXTIME DUTY FREE PARIS

What is the revenue of EXTIME DUTY FREE PARIS ?

The revenue of EXTIME DUTY FREE PARIS in 2024 is 877.3 M€.

Is EXTIME DUTY FREE PARIS profitable?

Yes, EXTIME DUTY FREE PARIS generated a net profit of 7.6 M€ in 2024.

Where is the headquarters of EXTIME DUTY FREE PARIS ?

The headquarters of EXTIME DUTY FREE PARIS is located in TREMBLAY-EN-FRANCE (93290), in the department Seine-Saint-Denis.

Where to find the tax return of EXTIME DUTY FREE PARIS ?

The tax return of EXTIME DUTY FREE PARIS 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 EXTIME DUTY FREE PARIS operate?

EXTIME DUTY FREE PARIS operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.