JOAILLERIE PARISIENNE : revenue, balance sheet and financial ratios

In 2025, JOAILLERIE PARISIENNE achieves revenue of 11.4 M€. Vs 2023, growth of +29% (8.9 M€ -> 11.4 M€). After deducting consumption (2.1 M€), gross margin stands at 9.4 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.1 M€, representing 26.9% of revenue. Warning negative scissor effect: despite revenue change (+29%), EBITDA varies by +3%, reducing margin by 6.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.4 M€, i.e. 20.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 93%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 1525.92. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 248 days of revenue, i.e. 7.9 M€ to permanently finance.

Based on 101 transactions of similar company sales (all years), the value of JOAILLERIE PARISIENNE is estimated at 6 041 788 € (range 1 839 684€ - 11 397 977€). With an EBITDA of 3 078 811€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.