KAPA REYNOLDS : revenue, balance sheet and financial ratios

KAPA REYNOLDS is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in CHATOU (78400), this company of category PME shows in 2024 a revenue of 23.7 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 - KAPA REYNOLDS (SIREN 378528863)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 23 701 955 € 23 768 694 € 23 398 063 € 27 125 374 € 20 118 041 € 21 081 332 € 25 242 056 € 33 324 485 €
Net income -175 873 € -4 108 € 229 005 € 474 424 € 131 898 € -97 628 € -282 741 € 531 845 €
EBITDA 442 974 € 636 789 € 799 555 € 1 401 925 € 233 942 € 4 314 € -167 968 € 604 460 €
Net margin -0.7% -0.0% 1.0% 1.7% 0.7% -0.5% -1.1% 1.6%

Revenue and income statement

In 2024, KAPA REYNOLDS achieves revenue of 23.7 M€. Activity remains stable over the period (CAGR: -4.2%). Slight decline of -0% vs 2022. After deducting consumption (17.3 M€), gross margin stands at 6.4 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 443 k€, representing 1.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -176 k€ (-0.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

23 701 955 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 412 260 €

EBITDA (2024) ?
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

442 974 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-140 644 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-175 873 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.9%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

51.962%

Financial autonomy (2024) ?
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

35.36%

Cash flow / Revenue (2024) ?
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

-0.97%

Repayment capacity (2024) ?
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

-7.235

Asset age ratio (2024) ?
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

19.8%

Solvency indicators evolution
KAPA REYNOLDS

Sector positioning

Debt ratio
51.96 2024
2021
2022
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average +7 pts over 3 years

In 2024, the debt ratio of KAPA REYNOLDS (51.96) 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
35.36% 2024
2021
2022
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Good

In 2024, the financial autonomy of KAPA REYNOLDS (35.4%) 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
-7.24 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of KAPA REYNOLDS (-7.24) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.30. 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 49.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

186.302

Interest coverage (2024) ?
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

49.563

Liquidity indicators evolution
KAPA REYNOLDS

Sector positioning

Liquidity ratio
186.3 2024
2021
2022
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average -8 pts over 3 years

In 2024, the liquidity ratio of KAPA REYNOLDS (186.30) 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
49.56x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Excellent

In 2024, the interest coverage of KAPA REYNOLDS (49.6x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 100 days of revenue, i.e. 6.6 M€ to permanently finance.

Operating WCR (2024) ?
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

6 603 365 €

Customer credit (2024) ?
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

5 j

Supplier credit (2024) ?
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

56 j

Inventory turnover (2024) ?
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

76 j

WCR in days of revenue (2024) ?
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

100 j

WCR and payment terms evolution
KAPA REYNOLDS

Positioning of KAPA REYNOLDS 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 KAPA REYNOLDS is estimated at 4 044 770 € (range 2 576 515€ - 8 541 009€). With an EBITDA of 442 974€, 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 2024
64 tx
2576k€ 4044k€ 8541k€
4 044 770 € Range: 2 576 515€ - 8 541 009€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
442 974 € × 2.4x
Estimation 1 047 501 €
516 754€ - 4 927 764€
Revenue Multiple 30%
23 701 955 € × 0.38x
Estimation 9 040 219 €
6 009 451€ - 14 563 085€

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 KAPA REYNOLDS 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 KAPA REYNOLDS

What is the revenue of KAPA REYNOLDS ?

The revenue of KAPA REYNOLDS in 2024 is 23.7 M€.

Is KAPA REYNOLDS profitable?

KAPA REYNOLDS recorded a net loss in 2024.

Where is the headquarters of KAPA REYNOLDS ?

The headquarters of KAPA REYNOLDS is located in CHATOU (78400), in the department Yvelines.

Where to find the tax return of KAPA REYNOLDS ?

The tax return of KAPA REYNOLDS 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 KAPA REYNOLDS operate?

KAPA REYNOLDS 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.