K.M.A INTERNATIONAL SARL : revenue, balance sheet and financial ratios

K.M.A INTERNATIONAL SARL is a French company founded 21 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in CLICHY (92110), this company of category PME shows in 2021 a revenue of 51 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 - K.M.A INTERNATIONAL SARL (SIREN 480235183)
Indicator 2021 2020
Revenue 50 662 € 64 310 €
Net income -18 302 € -3 369 €
EBITDA -28 433 € -14 780 €
Net margin -36.1% -5.2%

Revenue and income statement

En 2021, K.M.A INTERNATIONAL SARL alcanza unos ingresos de 51 k€. Caída significativa de -21% vs 2020. Tras deducir el consumo (29 k€), el margen bruto se sitúa en 21 k€, es decir, una tasa del 42%. El EBITDA alcanza -28 k€, representando el -56.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-21%), el EBITDA varía en -92%, reduciendo el margen en 33.1 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -18 k€ (-36.1% de los ingresos).

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

50 662 €

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

21 290 €

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

-28 433 €

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

-18 302 €

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

-18 302 €

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

-53.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -110%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -67%. Baja autonomía: la empresa depende fuertemente de financiación externa.

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

-110.011%

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

-67.468%

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

-34.106%

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

-0.668

Solvency indicators evolution
K.M.A INTERNATIONAL SARL

Sector positioning

Ratio de endeudamiento
-110.01 2021
2020
2021
Q1: 0.0
Med: 17.5
Q3: 89.09
Excelente -28 pts over 2 years

En 2021, el ratio de endeudamiento de K.M.A INTERNATIONAL SARL (-110.01) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-67.47% 2021
2020
2021
Q1: 9.99%
Med: 33.18%
Q3: 58.7%
Average -26 pts over 2 years

En 2021, el autonomía financiera de K.M.A INTERNATIONAL SARL (-67.5%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
-0.67 ans 2021
2020
2021
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.84 ans
Excelente

En 2021, el capacidad de reembolso de K.M.A INTERNATIONAL SARL (-0.7 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 105.79. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

105.786

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

0.0

Liquidity indicators evolution
K.M.A INTERNATIONAL SARL

Sector positioning

Ratio de liquidez
105.79 2021
2020
2021
Q1: 128.39
Med: 209.25
Q3: 357.22
Vigilar -19 pts over 2 years

En 2021, el ratio de liquidez de K.M.A INTERNATIONAL SARL (105.79) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
0.0x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.75x
Average

En 2021, el cobertura de intereses de K.M.A INTERNATIONAL SARL (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 9 días. Situación favorable. La rotación de existencias es de 59 días. El FM es negativo (-29 días): las operaciones generan estructuralmente tesorería.

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

-4 059 €

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

0 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

9 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

59 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

-29 j

WCR and payment terms evolution
K.M.A INTERNATIONAL SARL

Positioning of K.M.A INTERNATIONAL SARL 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 K.M.A INTERNATIONAL SARL is estimated at 19 323 € (range 12 844€ - 31 128€). 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 2021
64 tx
12k€ 19k€ 31k€
19 323 € Range: 12 844€ - 31 128€
NAF 5 all-time

Valuation method used

Revenue Multiple
50 662 € × 0.38x = 19 323 €
Range: 12 845€ - 31 128€

Only this financial indicator is available for this company.

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 K.M.A INTERNATIONAL SARL 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 K.M.A INTERNATIONAL SARL

What is the revenue of K.M.A INTERNATIONAL SARL ?

The revenue of K.M.A INTERNATIONAL SARL in 2021 is 51 k€.

Is K.M.A INTERNATIONAL SARL profitable?

K.M.A INTERNATIONAL SARL recorded a net loss in 2021.

Where is the headquarters of K.M.A INTERNATIONAL SARL ?

The headquarters of K.M.A INTERNATIONAL SARL is located in CLICHY (92110), in the department Hauts-de-Seine.

Where to find the tax return of K.M.A INTERNATIONAL SARL ?

The tax return of K.M.A INTERNATIONAL SARL 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 K.M.A INTERNATIONAL SARL operate?

K.M.A INTERNATIONAL SARL 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.