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

FREE SHOP : revenue, balance sheet and financial ratios

FREE SHOP is a French company founded 22 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PONT-SAINTE-MARIE (10150), this company of category PME shows in 2023 a net income positive of 38 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 - FREE SHOP (SIREN 450608153)
Indicator 2023 2022 2021 2020
Revenue N/C N/C N/C N/C
Net income 37 808 € 46 886 € 56 435 € -22 307 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2023, FREE SHOP generates positive net income of 38 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 808 €

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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 19%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.268%

Financial autonomy (2023) ?
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

71.082%

Asset age ratio (2023) ?
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

26.7%

Solvency indicators evolution
FREE SHOP

Sector positioning

Debt ratio
19.27 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Good

In 2023, the debt ratio of FREE SHOP (19.27) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
71.08% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Excellent

In 2023, the financial autonomy of FREE SHOP (71.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 485.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

485.035

Liquidity indicators evolution
FREE SHOP

Sector positioning

Liquidity ratio
485.04 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Excellent +7 pts over 3 years

In 2023, the liquidity ratio of FREE SHOP (485.04) 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.

Positioning of FREE SHOP in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of FREE SHOP is estimated at 133 734 € (range 68 820€ - 361 697€). 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 2023
70 tx
68k€ 133k€ 361k€
133 734 € Range: 68 820€ - 361 697€
NAF 5 année 2023

Valuation method used

Net Income Multiple
37 808 € × 3.5x = 133 734 €
Range: 68 820€ - 361 698€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 détail d'habillement en magasin spécialisé)

Compare FREE SHOP with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about FREE SHOP

What is the revenue of FREE SHOP ?

The revenue of FREE SHOP is not publicly disclosed (confidential accounts filed with INPI).

Is FREE SHOP profitable?

Yes, FREE SHOP generated a net profit of 38 k€ in 2023.

Where is the headquarters of FREE SHOP ?

The headquarters of FREE SHOP is located in PONT-SAINTE-MARIE (10150), in the department Aube.

Where to find the tax return of FREE SHOP ?

The tax return of FREE SHOP 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 FREE SHOP operate?

FREE SHOP operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.