INSTITUT CAMEANE : revenue, balance sheet and financial ratios

INSTITUT CAMEANE is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75003), this company of category PME shows in 2017 a revenue of 6.3 M€. 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 - INSTITUT CAMEANE (SIREN 491608055)
Indicator 2017 2016 2015
Revenue 6 315 610 € 7 463 976 € 7 122 971 €
Net income 6 648 € 59 717 € 6 628 €
EBITDA 234 151 € 408 697 € 210 551 €
Net margin 0.1% 0.8% 0.1%

Revenue and income statement

In 2017, INSTITUT CAMEANE achieves revenue of 6.3 M€. Revenue is declining over the period 2015-2017 (CAGR: -5.8%). Significant drop of -15% vs 2016. After deducting consumption (4.3 M€), gross margin stands at 2.0 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 234 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 315 610 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 993 936 €

EBITDA (2017) ?
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

234 151 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 828 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 648 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

143.712%

Financial autonomy (2017) ?
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

20.658%

Cash flow / Revenue (2017) ?
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

2.266%

Repayment capacity (2017) ?
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

15.816

Asset age ratio (2017) ?
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

33.3%

Solvency indicators evolution
INSTITUT CAMEANE

Sector positioning

Debt ratio
143.71 2017
2015
2016
2017
Q1: 0.0
Med: 9.21
Q3: 73.65
Watch

In 2017, the debt ratio of INSTITUT CAMEANE (143.71) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
20.66% 2017
2015
2016
2017
Q1: 5.93%
Med: 32.11%
Q3: 60.07%
Average -8 pts over 3 years

In 2017, the financial autonomy of INSTITUT CAMEANE (20.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
15.82 years 2017
2015
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 1.94 years
Watch -7 pts over 3 years

In 2017, the repayment capacity of INSTITUT CAMEANE (15.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 163.11. 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 39.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

163.114

Interest coverage (2017) ?
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

39.158

Liquidity indicators evolution
INSTITUT CAMEANE

Sector positioning

Liquidity ratio
163.11 2017
2015
2016
2017
Q1: 114.23
Med: 180.49
Q3: 306.23
Average

In 2017, the liquidity ratio of INSTITUT CAMEANE (163.11) 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.

Interest coverage
39.16x 2017
2015
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 4.54x
Excellent

In 2017, the interest coverage of INSTITUT CAMEANE (39.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 143 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Inventory turnover is 246 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 295 days of revenue, i.e. 5.2 M€ to permanently finance. Over 2015-2017, WCR increased by +27%, requiring additional financing.

Operating WCR (2017) ?
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

5 178 295 €

Customer credit (2017) ?
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

55 j

Supplier credit (2017) ?
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

143 j

Inventory turnover (2017) ?
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

246 j

WCR in days of revenue (2017) ?
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

295 j

WCR and payment terms evolution
INSTITUT CAMEANE

Positioning of INSTITUT CAMEANE 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 INSTITUT CAMEANE is estimated at 1 001 899 € (range 618 197€ - 2 482 118€). With an EBITDA of 234 151€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2017
64 tx
618k€ 1001k€ 2482k€
1 001 899 € Range: 618 197€ - 2 482 118€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
234 151 € × 2.4x
Estimation 553 697 €
273 150€ - 2 604 760€
Revenue Multiple 30%
6 315 610 € × 0.38x
Estimation 2 408 852 €
1 601 275€ - 3 880 472€
Net Income Multiple 20%
6 648 € × 1.8x
Estimation 11 979 €
6 197€ - 77 986€

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 INSTITUT CAMEANE 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 INSTITUT CAMEANE

What is the revenue of INSTITUT CAMEANE ?

The revenue of INSTITUT CAMEANE in 2017 is 6.3 M€.

Is INSTITUT CAMEANE profitable?

Yes, INSTITUT CAMEANE generated a net profit of 7 k€ in 2017.

Where is the headquarters of INSTITUT CAMEANE ?

The headquarters of INSTITUT CAMEANE is located in PARIS (75003), in the department Paris.

Where to find the tax return of INSTITUT CAMEANE ?

The tax return of INSTITUT CAMEANE 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 INSTITUT CAMEANE operate?

INSTITUT CAMEANE 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.