IL ETAIT UNE FOIS ... : revenue, balance sheet and financial ratios

IL ETAIT UNE FOIS ... is a French company founded 18 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MONTELIMAR (26200), this company of category PME shows in 2021 a revenue of 69 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 - IL ETAIT UNE FOIS ... (SIREN 500231980)
Indicator 2021 2020
Revenue 69 216 € 32 968 €
Net income 10 919 € -789 €
EBITDA 11 380 € -1 610 €
Net margin 15.8% -2.4%

Revenue and income statement

In 2021, IL ETAIT UNE FOIS ... achieves revenue of 69 k€. Vs 2020, growth of +110% (33 k€ -> 69 k€). After deducting consumption (38 k€), gross margin stands at 31 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 16.4% of revenue. Positive scissor effect: EBITDA margin improves by +21.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 15.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

69 216 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

31 418 €

EBITDA (2021) ?
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

11 380 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 379 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 919 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.9%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.488%

Financial autonomy (2021) ?
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

48.392%

Cash flow / Revenue (2021) ?
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

12.405%

Repayment capacity (2021) ?
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

1.344

Solvency indicators evolution
IL ETAIT UNE FOIS ...

Sector positioning

Debt ratio
76.49 2021
2020
2021
Q1: 1.51
Med: 43.88
Q3: 133.57
Average -16 pts over 2 years

In 2021, the debt ratio of IL ETAIT UNE FOIS ... (76.49) 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
48.39% 2021
2020
2021
Q1: 12.83%
Med: 34.31%
Q3: 56.75%
Good +25 pts over 2 years

In 2021, the financial autonomy of IL ETAIT UNE FOIS ... (48.4%) 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
1.34 years 2021
2020
2021
Q1: 0.0 years
Med: 0.69 years
Q3: 3.2 years
Average +32 pts over 2 years

In 2021, the repayment capacity of IL ETAIT UNE FOIS ... (1.34) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 325.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

325.557

Interest coverage (2021) ?
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

2.557

Liquidity indicators evolution
IL ETAIT UNE FOIS ...

Sector positioning

Liquidity ratio
325.56 2021
2020
2021
Q1: 121.53
Med: 219.62
Q3: 374.31
Good -6 pts over 2 years

In 2021, the liquidity ratio of IL ETAIT UNE FOIS ... (325.56) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.56x 2021
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.69x
Good +49 pts over 2 years

In 2021, the interest coverage of IL ETAIT UNE FOIS ... (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 69 days of revenue, i.e. 13 k€ to permanently finance.

Operating WCR (2021) ?
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

13 283 €

Customer credit (2021) ?
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

1 j

Supplier credit (2021) ?
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

7 j

Inventory turnover (2021) ?
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

89 j

WCR in days of revenue (2021) ?
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

69 j

WCR and payment terms evolution
IL ETAIT UNE FOIS ...

Positioning of IL ETAIT UNE FOIS ... in its sector

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

Valuation estimate

Based on 96 transactions of similar company sales in 2021, the value of IL ETAIT UNE FOIS ... is estimated at 40 091 € (range 13 909€ - 94 183€). With an EBITDA of 11 380€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
96 tx
13k€ 40k€ 94k€
40 091 € Range: 13 909€ - 94 183€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
11 380 € × 4.2x
Estimation 48 302 €
14 164€ - 126 598€
Revenue Multiple 30%
69 216 € × 0.37x
Estimation 25 312 €
12 814€ - 49 004€
Net Income Multiple 20%
10 919 € × 3.8x
Estimation 41 735 €
14 914€ - 80 915€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 96 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 IL ETAIT UNE FOIS ... 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 IL ETAIT UNE FOIS ...

What is the revenue of IL ETAIT UNE FOIS ... ?

The revenue of IL ETAIT UNE FOIS ... in 2021 is 69 k€.

Is IL ETAIT UNE FOIS ... profitable?

Yes, IL ETAIT UNE FOIS ... generated a net profit of 11 k€ in 2021.

Where is the headquarters of IL ETAIT UNE FOIS ... ?

The headquarters of IL ETAIT UNE FOIS ... is located in MONTELIMAR (26200), in the department Drome.

Where to find the tax return of IL ETAIT UNE FOIS ... ?

The tax return of IL ETAIT UNE FOIS ... 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 IL ETAIT UNE FOIS ... operate?

IL ETAIT UNE FOIS ... 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.