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LA BOUTIQUE DES ENFANTS DU SUD : revenue, balance sheet and financial ratios

LA BOUTIQUE DES ENFANTS DU SUD is a French company founded 24 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-PIERRE (97410), this company of category PME shows in 2023 a net income positive of 29 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 - LA BOUTIQUE DES ENFANTS DU SUD (SIREN 439392564)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 28 706 € 83 281 € 35 741 € 68 983 € 49 715 € 48 281 € 42 461 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, LA BOUTIQUE DES ENFANTS DU SUD generates positive net income of 29 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 42 k€ -> 29 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 706 €

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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 1356%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1356.004%

Financial autonomy (2023) ?
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

3.956%

Asset age ratio (2023) ?
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

14.1%

Solvency indicators evolution
LA BOUTIQUE DES ENFANTS DU SUD

Sector positioning

Debt ratio
1356.0 2023
2020
2021
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Watch

In 2023, the debt ratio of LA BOUTIQUE DES ENFANTS D... (1356.00) 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
3.96% 2023
2020
2021
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Average

In 2023, the financial autonomy of LA BOUTIQUE DES ENFANTS D... (4.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 132.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

132.911

Liquidity indicators evolution
LA BOUTIQUE DES ENFANTS DU SUD

Sector positioning

Liquidity ratio
132.91 2023
2020
2021
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Average -19 pts over 3 years

In 2023, the liquidity ratio of LA BOUTIQUE DES ENFANTS D... (132.91) 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.

Positioning of LA BOUTIQUE DES ENFANTS DU SUD in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of LA BOUTIQUE DES ENFANTS DU SUD is estimated at 101 538 € (range 52 252€ - 274 621€). 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 2023
70 tx
52k€ 101k€ 274k€
101 538 € Range: 52 252€ - 274 621€
NAF 5 année 2023

Valuation method used

Net Income Multiple
28 706 € × 3.5x = 101 539 €
Range: 52 252€ - 274 622€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 détail d'habillement en magasin spécialisé)

Compare LA BOUTIQUE DES ENFANTS DU SUD with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about LA BOUTIQUE DES ENFANTS DU SUD

What is the revenue of LA BOUTIQUE DES ENFANTS DU SUD ?

The revenue of LA BOUTIQUE DES ENFANTS DU SUD is not publicly disclosed (confidential accounts filed with INPI).

Is LA BOUTIQUE DES ENFANTS DU SUD profitable?

Yes, LA BOUTIQUE DES ENFANTS DU SUD generated a net profit of 29 k€ in 2023.

Where is the headquarters of LA BOUTIQUE DES ENFANTS DU SUD ?

The headquarters of LA BOUTIQUE DES ENFANTS DU SUD is located in SAINT-PIERRE (97410), in the department La Reunion.

Where to find the tax return of LA BOUTIQUE DES ENFANTS DU SUD ?

The tax return of LA BOUTIQUE DES ENFANTS DU SUD 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 LA BOUTIQUE DES ENFANTS DU SUD operate?

LA BOUTIQUE DES ENFANTS DU SUD operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.