FASHION CITY : revenue, balance sheet and financial ratios

FASHION CITY is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PANTIN (93500), this company of category PME shows in 2020 a revenue of 9.9 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 - FASHION CITY (SIREN 491786174)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 9 850 227 € 10 349 015 € 11 338 231 € 13 781 234 € 11 957 267 € 9 769 264 €
Net income 110 340 € 30 115 € 139 079 € 852 279 € 1 596 988 € 1 145 433 € 844 462 €
EBITDA N/C 414 510 € 410 265 € 1 030 983 € 2 241 277 € 1 836 339 € 1 308 734 €
Net margin N/C 0.3% 1.3% 7.5% 11.6% 9.6% 8.6%

Revenue and income statement

In 2021, FASHION CITY generates positive net income of 110 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2021: 844 k€ -> 110 k€.

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

110 340 €

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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 316%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

315.512%

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

3.584%

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

37.2%

Solvency indicators evolution
FASHION CITY

Sector positioning

Debt ratio
315.51 2021
2019
2020
2021
Q1: 0.03
Med: 23.0
Q3: 81.26
Watch +45 pts over 3 years

In 2021, the debt ratio of FASHION CITY (315.51) 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
3.58% 2021
2019
2020
2021
Q1: 9.62%
Med: 30.33%
Q3: 54.52%
Average

In 2021, the financial autonomy of FASHION CITY (3.6%) 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
13.59 years 2020
2019
2020
Q1: -0.0 years
Med: 0.0 years
Q3: 1.71 years
Watch +25 pts over 2 years

In 2020, the repayment capacity of FASHION CITY (13.59) 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 108.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

108.228

Liquidity indicators evolution
FASHION CITY

Sector positioning

Liquidity ratio
108.23 2021
2019
2020
2021
Q1: 115.5
Med: 194.31
Q3: 355.46
Watch

In 2021, the liquidity ratio of FASHION CITY (108.23) 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.

Interest coverage
0.0x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.3x
Average -25 pts over 2 years

In 2020, the interest coverage of FASHION CITY (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: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8303 days. Excellent situation: suppliers finance 8192 days of the operating cycle (retail model).

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

0 €

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

111 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

8303 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

0 j

WCR and payment terms evolution
FASHION CITY

Positioning of FASHION CITY 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 FASHION CITY is estimated at 252 644 € (range 67 126€ - 448 172€). 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 2021
124 transactions
67k€ 252k€ 448k€
252 644 € Range: 67 126€ - 448 172€
NAF 5 all-time

Valuation method used

Net Income Multiple
110 340 € × 2.3x = 252 645 €
Range: 67 127€ - 448 172€

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 FASHION CITY with other companies in the same sector:

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

Frequently asked questions about FASHION CITY

What is the revenue of FASHION CITY ?

The revenue of FASHION CITY in 2020 is 9.9 M€.

Is FASHION CITY profitable?

Yes, FASHION CITY generated a net profit of 110 k€ in 2021.

Where is the headquarters of FASHION CITY ?

The headquarters of FASHION CITY is located in PANTIN (93500), in the department Seine-Saint-Denis.

Where to find the tax return of FASHION CITY ?

The tax return of FASHION CITY 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 FASHION CITY operate?

FASHION CITY 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.