Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

FRAGRANCE PASSION : revenue, balance sheet and financial ratios

FRAGRANCE PASSION is a French company founded 3 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in NANTES (44000), this company of category PME shows in 2024 a net income positive of 561 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 - FRAGRANCE PASSION (SIREN 918908948)
Indicator 2024 2023
Revenue N/C N/C
Net income 560 823 € 220 120 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, FRAGRANCE PASSION generates positive net income of 561 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 220 k€ -> 561 k€.

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

560 823 €

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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 15%. 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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

14.552%

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

48.72%

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

78.6%

Solvency indicators evolution
FRAGRANCE PASSION

Sector positioning

Debt ratio
14.55 2024
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average -22 pts over 2 years

In 2024, the debt ratio of FRAGRANCE PASSION (14.55) 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
48.72% 2024
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Good +17 pts over 2 years

In 2024, the financial autonomy of FRAGRANCE PASSION (48.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 206.47. 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

206.471

Liquidity indicators evolution
FRAGRANCE PASSION

Sector positioning

Liquidity ratio
206.47 2024
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average +10 pts over 2 years

In 2024, the liquidity ratio of FRAGRANCE PASSION (206.47) 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.

Positioning of FRAGRANCE PASSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of FRAGRANCE PASSION is estimated at 1 010 581 € (range 522 791€ - 6 578 836€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
64 tx
522k€ 1010k€ 6578k€
1 010 581 € Range: 522 791€ - 6 578 836€
NAF 5 all-time

Valuation method used

Net Income Multiple
560 823 € × 1.8x = 1 010 582 €
Range: 522 791€ - 6 578 837€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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) de parfumerie et de produits de beauté)

Compare FRAGRANCE PASSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about FRAGRANCE PASSION

What is the revenue of FRAGRANCE PASSION ?

The revenue of FRAGRANCE PASSION is not publicly disclosed (confidential accounts filed with INPI).

Is FRAGRANCE PASSION profitable?

Yes, FRAGRANCE PASSION generated a net profit of 561 k€ in 2024.

Where is the headquarters of FRAGRANCE PASSION ?

The headquarters of FRAGRANCE PASSION is located in NANTES (44000), in the department Loire-Atlantique.

Where to find the tax return of FRAGRANCE PASSION ?

The tax return of FRAGRANCE 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 FRAGRANCE PASSION operate?

FRAGRANCE PASSION operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.