FASHION TRADER COMPANY : revenue, balance sheet and financial ratios

FASHION TRADER COMPANY is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in ORRY LA VILLE (60560), this company of category PME shows in 2022 a revenue of 120 k€. 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 TRADER COMPANY (SIREN 449542588)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 120 000 € 680 424 € 7 454 821 € 5 781 238 € 2 479 380 € 632 260 €
Net income -67 603 € -53 600 € 316 378 € 258 211 € 183 136 € -72 856 €
EBITDA -83 354 € -9 237 € 440 347 € 567 868 € 255 830 € -165 646 €
Net margin -56.3% -7.9% 4.2% 4.5% 7.4% -11.5%

Revenue and income statement

In 2022, FASHION TRADER COMPANY achieves revenue of 120 k€. Revenue is declining over the period 2017-2022 (CAGR: -28.3%). Significant drop of -82% vs 2021. After deducting consumption (0 €), gross margin stands at 120 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -83 k€, representing -69.5% of revenue. Warning negative scissor effect: despite revenue change (-82%), EBITDA varies by -802%, reducing margin by 68.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -68 k€ (-56.3% of revenue), which will impact equity.

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

120 000 €

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

120 000 €

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

-83 354 €

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

-84 287 €

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

-67 603 €

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

-69.5%

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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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

78.124%

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

55.754%

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

-55.563%

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

-15.773

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

60.8%

Solvency indicators evolution
FASHION TRADER COMPANY

Sector positioning

Debt ratio
78.12 2022
2020
2021
2022
Q1: 0.04
Med: 21.43
Q3: 82.08
Average +45 pts over 3 years

In 2022, the debt ratio of FASHION TRADER COMPANY (78.12) 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
55.75% 2022
2020
2021
2022
Q1: 8.13%
Med: 30.53%
Q3: 56.78%
Good

In 2022, the financial autonomy of FASHION TRADER COMPANY (55.8%) 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.

Repayment capacity
-15.77 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.01 years
Q3: 2.58 years
Excellent -28 pts over 3 years

In 2022, the repayment capacity of FASHION TRADER COMPANY (-15.77) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 8596.61. 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

8596.61

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

-0.527

Liquidity indicators evolution
FASHION TRADER COMPANY

Sector positioning

Liquidity ratio
8596.61 2022
2020
2021
2022
Q1: 112.41
Med: 189.25
Q3: 344.71
Excellent +18 pts over 3 years

In 2022, the liquidity ratio of FASHION TRADER COMPANY (8596.61) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-0.53x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 4.99x
Average -50 pts over 3 years

In 2022, the interest coverage of FASHION TRADER COMPANY (-0.5x) 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: 300 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 269 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 423 days of revenue, i.e. 141 k€ to permanently finance. Over 2017-2022, WCR increased by +77%, 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

140 962 €

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

300 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

31 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

423 j

WCR and payment terms evolution
FASHION TRADER COMPANY

Positioning of FASHION TRADER COMPANY 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 TRADER COMPANY is estimated at 20 885 € (range 10 744€ - 60 141€). The price/revenue ratio is 0.17x (conservative valuation). 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 2022
124 transactions
10k€ 20k€ 60k€
20 885 € Range: 10 744€ - 60 141€
NAF 5 all-time

Valuation method used

Revenue Multiple
120 000 € × 0.17x = 20 885 €
Range: 10 745€ - 60 142€

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 TRADER COMPANY 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 TRADER COMPANY

What is the revenue of FASHION TRADER COMPANY ?

The revenue of FASHION TRADER COMPANY in 2022 is 120 k€.

Is FASHION TRADER COMPANY profitable?

FASHION TRADER COMPANY recorded a net loss in 2022.

Where is the headquarters of FASHION TRADER COMPANY ?

The headquarters of FASHION TRADER COMPANY is located in ORRY LA VILLE (60560), in the department Oise.

Where to find the tax return of FASHION TRADER COMPANY ?

The tax return of FASHION TRADER COMPANY 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 TRADER COMPANY operate?

FASHION TRADER COMPANY 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.