KIABI INTERNATIONAL DEVELOPPEMENT : revenue, balance sheet and financial ratios

KIABI INTERNATIONAL DEVELOPPEMENT is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LEZENNES (59260), this company of category GE shows in 2024 a revenue of 126.2 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 - KIABI INTERNATIONAL DEVELOPPEMENT (SIREN 488324047)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 126 156 609 € 124 520 917 € 113 549 311 € 105 050 988 € 86 368 046 € 102 421 367 € 93 900 900 € 73 179 405 € 59 121 591 €
Net income 4 690 885 € 4 970 042 € 3 045 229 € 4 941 786 € 4 333 619 € 4 475 004 € 4 033 053 € 3 577 539 € 3 310 482 €
EBITDA 8 576 793 € 8 006 697 € 9 004 799 € 8 466 155 € 6 823 936 € 7 522 504 € 6 561 560 € 5 792 619 € 5 272 398 €
Net margin 3.7% 4.0% 2.7% 4.7% 5.0% 4.4% 4.3% 4.9% 5.6%

Revenue and income statement

In 2024, KIABI INTERNATIONAL DEVELOPPEMENT achieves revenue of 126.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. Vs 2023: +1%. After deducting consumption (105.4 M€), gross margin stands at 20.7 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.6 M€, representing 6.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.7 M€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

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

126 156 609 €

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

20 723 268 €

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

8 576 793 €

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

6 241 830 €

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

4 690 885 €

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

6.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

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 72%. 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 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.017%

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

72.211%

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

3.673%

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

0.001

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

18.8%

Solvency indicators evolution
KIABI INTERNATIONAL DEVELOPPEMENT

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Excellent

In 2024, the debt ratio of KIABI INTERNATIONAL DEVEL... (0.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.21% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Excellent

In 2024, the financial autonomy of KIABI INTERNATIONAL DEVEL... (72.2%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Good +25 pts over 3 years

In 2024, the repayment capacity of KIABI INTERNATIONAL DEVEL... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 456.39. 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 3.6x. Financial charges are adequately covered by operations.

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

456.392

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

3.64

Liquidity indicators evolution
KIABI INTERNATIONAL DEVELOPPEMENT

Sector positioning

Liquidity ratio
456.39 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Excellent +7 pts over 3 years

In 2024, the liquidity ratio of KIABI INTERNATIONAL DEVEL... (456.39) 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.

Interest coverage
3.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.08x
Good

In 2024, the interest coverage of KIABI INTERNATIONAL DEVEL... (3.6x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 36 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 72 days of revenue, i.e. 25.1 M€ to permanently finance. Over 2016-2024, WCR increased by +192%, requiring additional financing.

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

25 105 165 €

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

50 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

14 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

0 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

72 j

WCR and payment terms evolution
KIABI INTERNATIONAL DEVELOPPEMENT

Positioning of KIABI INTERNATIONAL DEVELOPPEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of KIABI INTERNATIONAL DEVELOPPEMENT is estimated at 19 120 643 € (range 8 230 560€ - 44 267 388€). With an EBITDA of 8 576 793€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2024
124 transactions
8230k€ 19120k€ 44267k€
19 120 643 € Range: 8 230 560€ - 44 267 388€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 576 793 € × 2.4x
Estimation 20 771 003 €
8 541 907€ - 42 977 031€
Revenue Multiple 30%
126 156 609 € × 0.17x
Estimation 21 956 686 €
11 296 178€ - 63 227 477€
Net Income Multiple 20%
4 690 885 € × 2.3x
Estimation 10 740 681 €
2 853 767€ - 19 053 148€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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) d'habillement et de chaussures)

Compare KIABI INTERNATIONAL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about KIABI INTERNATIONAL DEVELOPPEMENT

What is the revenue of KIABI INTERNATIONAL DEVELOPPEMENT ?

The revenue of KIABI INTERNATIONAL DEVELOPPEMENT in 2024 is 126.2 M€.

Is KIABI INTERNATIONAL DEVELOPPEMENT profitable?

Yes, KIABI INTERNATIONAL DEVELOPPEMENT generated a net profit of 4.7 M€ in 2024.

Where is the headquarters of KIABI INTERNATIONAL DEVELOPPEMENT ?

The headquarters of KIABI INTERNATIONAL DEVELOPPEMENT is located in LEZENNES (59260), in the department Nord.

Where to find the tax return of KIABI INTERNATIONAL DEVELOPPEMENT ?

The tax return of KIABI INTERNATIONAL DEVELOPPEMENT 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 KIABI INTERNATIONAL DEVELOPPEMENT operate?

KIABI INTERNATIONAL DEVELOPPEMENT operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.