FLORENCE DE BOTTON FINE ARTS : revenue, balance sheet and financial ratios

FLORENCE DE BOTTON FINE ARTS is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75010), this company of category PME shows in 2024 a revenue of 3 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 - FLORENCE DE BOTTON FINE ARTS (SIREN 522938653)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 295 € 43 731 € 2 016 254 € 608 801 € 383 906 € 418 824 € 434 185 € 937 698 € 302 064 €
Net income 22 148 € 14 605 € 534 737 € 315 558 € 254 571 € 266 972 € 242 658 € 600 479 € 152 769 €
EBITDA -39 810 € 669 € 785 610 € 426 521 € 349 824 € 348 014 € 333 638 € 874 915 € 212 232 €
Net margin 672.2% 33.4% 26.5% 51.8% 66.3% 63.7% 55.9% 64.0% 50.6%

Revenue and income statement

In 2024, FLORENCE DE BOTTON FINE ARTS achieves revenue of 3 k€. Revenue is declining over the period 2016-2024 (CAGR: -43.2%). Significant drop of -92% vs 2023. After deducting consumption (0 €), gross margin stands at 3 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 -40 k€, representing -1208.2% of revenue. Warning negative scissor effect: despite revenue change (-92%), EBITDA varies by -6051%, reducing margin by 1209.7 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 22 k€, i.e. 672.2% 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

3 295 €

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

3 295 €

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

-39 810 €

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

-38 303 €

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

22 148 €

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

-1208.2%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 308.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

99.922%

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

308.528%

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

0.0

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

73.0%

Solvency indicators evolution
FLORENCE DE BOTTON FINE ARTS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Excellent

In 2024, the debt ratio of FLORENCE DE BOTTON FINE ARTS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
99.92% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Excellent

In 2024, the financial autonomy of FLORENCE DE BOTTON FINE ARTS (99.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Excellent

In 2024, the repayment capacity of FLORENCE DE BOTTON FINE ARTS (0.00) 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 122921.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

122921.47

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

-139.279

Liquidity indicators evolution
FLORENCE DE BOTTON FINE ARTS

Sector positioning

Liquidity ratio
122921.47 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Excellent

In 2024, the liquidity ratio of FLORENCE DE BOTTON FINE ARTS (122921.47) 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
-139.28x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Watch -50 pts over 3 years

In 2024, the interest coverage of FLORENCE DE BOTTON FINE ARTS (-139.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 234166 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 238636 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2016-2024, WCR increased by +93%, 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

2 184 179 €

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

0 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

23 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

234166 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

238636 j

WCR and payment terms evolution
FLORENCE DE BOTTON FINE ARTS

Positioning of FLORENCE DE BOTTON FINE ARTS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of FLORENCE DE BOTTON FINE ARTS is estimated at 22 632 € (range 10 762€ - 68 515€). The price/revenue ratio is 0.53x (in line with sector norms). 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
117 transactions
10k€ 22k€ 68k€
22 632 € Range: 10 762€ - 68 515€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 295 € × 0.53x
Estimation 1 745 €
990€ - 2 594€
Net Income Multiple 20%
22 148 € × 2.4x
Estimation 53 965 €
25 423€ - 167 396€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 spécialisés divers)

Compare FLORENCE DE BOTTON FINE ARTS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about FLORENCE DE BOTTON FINE ARTS

What is the revenue of FLORENCE DE BOTTON FINE ARTS ?

The revenue of FLORENCE DE BOTTON FINE ARTS in 2024 is 3 k€.

Is FLORENCE DE BOTTON FINE ARTS profitable?

Yes, FLORENCE DE BOTTON FINE ARTS generated a net profit of 22 k€ in 2024.

Where is the headquarters of FLORENCE DE BOTTON FINE ARTS ?

The headquarters of FLORENCE DE BOTTON FINE ARTS is located in PARIS (75010), in the department Paris.

Where to find the tax return of FLORENCE DE BOTTON FINE ARTS ?

The tax return of FLORENCE DE BOTTON FINE ARTS 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 FLORENCE DE BOTTON FINE ARTS operate?

FLORENCE DE BOTTON FINE ARTS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.