Le dernier exercice comptable publié pour cette entreprise remonte à 2021. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

F DE LA PASSION : revenue, balance sheet and financial ratios

F DE LA PASSION is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2021 a revenue of 7.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, F DE LA PASSION combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - F DE LA PASSION (SIREN 809671597)
Indicator 2024 2023 2022 2021 2015
Revenue N/C N/C N/C 7 021 573 € 3 049 885 €
Net income 602 365 € 1 122 334 € 297 374 € 267 355 € 24 757 €
EBITDA N/C N/C N/C 300 400 € 85 559 €
Net margin N/C N/C N/C 3.8% 0.8%

Revenue and income statement

In 2024, F DE LA PASSION generates positive net income of 602 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 25 k€ -> 602 k€.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 021 573 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 531 430 €

EBITDA (2021) ?
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

300 400 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

320 184 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

267 355 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.2%

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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 6%. This ratio is slightly less favorable than the sector median (10.8%). Financial autonomy (= Equity / Total assets x 100) reaches 27%. This ratio is slightly less favorable than the sector median (29.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.7%

Financial autonomy (2021) ?
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

27.44%

Cash flow / Revenue (2021) ?
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

3.43%

Repayment capacity (2021) ?
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

0.21

Asset age ratio (2021) ?
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

58.0%

Solvency indicators evolution
F DE LA PASSION

Sector positioning

Debt ratio
13.81% 2024
Q1: 0.0%
Med: 10.79%
Q3: 55.4%
Average +24 pts over 3 years

In 2024, the debt ratio of F DE LA PASSION (13.8%) 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
27.95% 2024
Q1: 5.11%
Med: 29.34%
Q3: 56.94%
Average -6 pts over 3 years

In 2024, the financial autonomy of F DE LA PASSION (27.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.28. This ratio is slightly less favorable than the sector median (1.9).

Liquidity ratio (2021) ?
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

1.28

Interest coverage (2021) ?
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
F DE LA PASSION

Sector positioning

Liquidity ratio
1.39 2024
Q1: 1.09
Med: 1.87
Q3: 3.55
Average

In 2024, the liquidity ratio of F DE LA PASSION (1.39) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 19 days of revenue, i.e. 0 € to permanently finance. Between 2015 and 2021, WCR improved by 47 days of revenue, freeing up cash.

Operating WCR (2021) ?
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

373 056 €

Customer credit (2021) ?
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

14 j

Supplier credit (2021) ?
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

112 j

Inventory turnover (2021) ?
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

30 j

WCR in days of revenue (2021) ?
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

19 j

WCR and payment terms evolution
F DE LA PASSION

Positioning of F DE LA PASSION 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 F DE LA PASSION is estimated at 1 379 230 € (range 366 457€ - 2 446 649€). 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
366k€ 1379k€ 2446k€
1 379 230 € Range: 366 457€ - 2 446 649€
NAF 5 all-time

Valuation method used

Net Income Multiple
602 365 € × 2.3x = 1 379 230 €
Range: 366 457€ - 2 446 649€

Only this financial indicator is available for this company.

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 F DE LA PASSION with other companies in the same sector:

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

Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:

Top companies in Seine-Saint-Denis

Largest companies by revenue in the department Seine-Saint-Denis:

Voir le classement complet du département Seine-Saint-Denis

Frequently asked questions about F DE LA PASSION

What is the revenue of F DE LA PASSION ?

The revenue of F DE LA PASSION in 2021 is 7.0 M€.

Is F DE LA PASSION profitable?

Yes, F DE LA PASSION generated a net profit of 602 k€ in 2024.

Where is the headquarters of F DE LA PASSION ?

The headquarters of F DE LA PASSION is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of F DE LA PASSION ?

The tax return of F DE LA PASSION 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 F DE LA PASSION operate?

F DE LA PASSION 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.