Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2016-03-01 (10 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: CHAMBRAY-LES-TOURS (37170), Indre-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
FRIENDSHOP : revenue, balance sheet and financial ratios
FRIENDSHOP is a French company
founded 10 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in CHAMBRAY-LES-TOURS (37170),
this company of category PME
shows in 2022 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, FRIENDSHOP generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 45 k€ -> 44 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
43 947 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
10.296%
Financial autonomy (2025)
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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
77.39%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2022
2023
2024
2025
Debt ratio
148.582
191.814
83.878
45.467
22.899
10.296
Financial autonomy
30.288
26.296
36.201
47.27
59.589
77.39
Repayment capacity
None
None
2.552
None
None
None
Cash flow / Revenue
None%
None%
7.198%
None%
None%
None%
Sector positioning
Debt ratio
10.32025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Good-21 pts over 3 years
In 2025, the debt ratio of FRIENDSHOP (10.30) 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
77.39%2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Excellent+16 pts over 3 years
In 2025, the financial autonomy of FRIENDSHOP (77.4%) 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 620.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
620.404
Liquidity indicators evolution FRIENDSHOP
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2022
2023
2024
2025
Liquidity ratio
235.901
297.532
273.689
298.891
346.326
620.404
Interest coverage
None
None
1.747
None
None
None
Sector positioning
Liquidity ratio
620.42025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Excellent+13 pts over 3 years
In 2025, the liquidity ratio of FRIENDSHOP (620.40) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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 (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 FRIENDSHOP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2022
2023
2024
2025
Operating WCR
0 €
0 €
328 002 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
0
0
7
0
0
0
Supplier payment term (days)
0
0
57
0
0
0
Positioning of FRIENDSHOP in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 51 transactions of similar company sales
in 2025,
the value of FRIENDSHOP is estimated at
93 239 €
(range 56 499€ - 419 377€).
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 value2025
51 tx
56k€93k€419k€
93 239 €Range: 56 499€ - 419 377€
NAF 5 année 2025
Valuation method used
Net Income Multiple
43 947 €
×
2.1x
=93 240 €
Range: 56 500€ - 419 377€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 FRIENDSHOP with other companies in the same sector:
Yes, FRIENDSHOP generated a net profit of 44 k€ in 2025.
Where is the headquarters of FRIENDSHOP ?
The headquarters of FRIENDSHOP is located in CHAMBRAY-LES-TOURS (37170), in the department Indre-et-Loire.
Where to find the tax return of FRIENDSHOP ?
The tax return of FRIENDSHOP 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 FRIENDSHOP operate?
FRIENDSHOP 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.
Item evolution
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