LA COMPAGNIE DES ACCESSOIRES : revenue, balance sheet and financial ratios

LA COMPAGNIE DES ACCESSOIRES is a French company founded 16 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75011), this company of category PME shows in 2023 a revenue of 3.0 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 - LA COMPAGNIE DES ACCESSOIRES (SIREN 522820059)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 000 650 € 3 178 500 € 2 960 942 € 2 263 239 € 2 420 962 € 2 410 760 € 2 331 214 € 1 534 190 €
Net income 29 708 € -2 887 € -93 753 € 19 912 € 10 952 € 66 583 € 89 272 € 210 343 €
EBITDA 63 479 € 85 610 € -114 241 € 61 566 € -700 € 90 766 € 130 127 € 241 568 €
Net margin 1.0% -0.1% -3.2% 0.9% 0.5% 2.8% 3.8% 13.7%

Revenue and income statement

In 2023, LA COMPAGNIE DES ACCESSOIRES achieves revenue of 3.0 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.1%. Slight decline of -6% vs 2022. After deducting consumption (1.8 M€), gross margin stands at 1.2 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 63 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 000 650 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 196 488 €

EBITDA (2023) ?
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

63 479 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

74 903 €

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

29 708 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.1%

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

61.937%

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

20.008%

Cash flow / Revenue (2023) ?
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

1.744%

Repayment capacity (2023) ?
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

4.457

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

25.0%

Solvency indicators evolution
LA COMPAGNIE DES ACCESSOIRES

Sector positioning

Debt ratio
61.94 2023
2021
2022
2023
Q1: 0.0
Med: 15.2
Q3: 61.67
Average

In 2023, the debt ratio of LA COMPAGNIE DES ACCESSOIRES (61.94) 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
20.01% 2023
2021
2022
2023
Q1: 6.03%
Med: 30.43%
Q3: 56.01%
Average

In 2023, the financial autonomy of LA COMPAGNIE DES ACCESSOIRES (20.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.46 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.65 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of LA COMPAGNIE DES ACCESSOIRES (4.46) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.52. 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 21.8x. Operating income very largely covers interest expenses: high safety margin.

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

141.517

Interest coverage (2023) ?
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

21.818

Liquidity indicators evolution
LA COMPAGNIE DES ACCESSOIRES

Sector positioning

Liquidity ratio
141.52 2023
2021
2022
2023
Q1: 114.16
Med: 186.45
Q3: 349.83
Average -7 pts over 3 years

In 2023, the liquidity ratio of LA COMPAGNIE DES ACCESSOIRES (141.52) 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
21.82x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.49x
Excellent +50 pts over 3 years

In 2023, the interest coverage of LA COMPAGNIE DES ACCESSOIRES (21.8x) 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: 101 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 135 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 174 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2023, WCR increased by +325%, requiring additional financing.

Operating WCR (2023) ?
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

1 452 015 €

Customer credit (2023) ?
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

101 j

Supplier credit (2023) ?
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

135 j

Inventory turnover (2023) ?
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

67 j

WCR in days of revenue (2023) ?
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

174 j

WCR and payment terms evolution
LA COMPAGNIE DES ACCESSOIRES

Positioning of LA COMPAGNIE DES ACCESSOIRES 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 LA COMPAGNIE DES ACCESSOIRES is estimated at 247 142 € (range 115 829€ - 634 337€). With an EBITDA of 63 479€, 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 2023
124 transactions
115k€ 247k€ 634k€
247 142 € Range: 115 829€ - 634 337€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
63 479 € × 2.4x
Estimation 153 731 €
63 221€ - 318 084€
Revenue Multiple 30%
3 000 650 € × 0.17x
Estimation 522 242 €
268 681€ - 1 503 873€
Net Income Multiple 20%
29 708 € × 2.3x
Estimation 68 022 €
18 073€ - 120 666€

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 LA COMPAGNIE DES ACCESSOIRES 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 LA COMPAGNIE DES ACCESSOIRES

What is the revenue of LA COMPAGNIE DES ACCESSOIRES ?

The revenue of LA COMPAGNIE DES ACCESSOIRES in 2023 is 3.0 M€.

Is LA COMPAGNIE DES ACCESSOIRES profitable?

Yes, LA COMPAGNIE DES ACCESSOIRES generated a net profit of 30 k€ in 2023.

Where is the headquarters of LA COMPAGNIE DES ACCESSOIRES ?

The headquarters of LA COMPAGNIE DES ACCESSOIRES is located in PARIS (75011), in the department Paris.

Where to find the tax return of LA COMPAGNIE DES ACCESSOIRES ?

The tax return of LA COMPAGNIE DES ACCESSOIRES 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 COMPAGNIE DES ACCESSOIRES operate?

LA COMPAGNIE DES ACCESSOIRES 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.