LA MODE AUX PAS : revenue, balance sheet and financial ratios

LA MODE AUX PAS is a French company founded 13 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MEULAN-EN-YVELINES (78250), this company of category PME shows in 2023 a revenue of 63 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 MODE AUX PAS (SIREN 752794362)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 63 353 € 87 238 € 89 003 € 67 767 € 65 870 € 82 067 € 93 264 € 92 675 €
Net income -7 817 € -3 847 € 13 157 € 17 230 € -1 390 € -5 618 € 1 320 € -10 373 €
EBITDA -7 946 € -4 819 € 12 777 € 16 647 € -2 691 € -5 062 € 2 740 € -12 233 €
Net margin -12.3% -4.4% 14.8% 25.4% -2.1% -6.8% 1.4% -11.2%

Revenue and income statement

En 2023, LA MODE AUX PAS alcanza unos ingresos de 63 k€. Los ingresos disminuyen en el período 2016-2023 (TCAC: -5.3%). Caída significativa de -27% vs 2022. Tras deducir el consumo (28 k€), el margen bruto se sitúa en 36 k€, es decir, una tasa del 56%. El EBITDA alcanza -8 k€, representando el -12.5% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-27%), el EBITDA varía en -65%, reduciendo el margen en 7.0 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -8 k€ (-12.3% de los ingresos).

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

63 353 €

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

35 620 €

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

-7 946 €

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

-8 164 €

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

-7 817 €

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

-12.5%

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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 -131%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 121%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

-131.245%

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

120.967%

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

-12.345%

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

-1.375

Solvency indicators evolution
LA MODE AUX PAS

Sector positioning

Ratio de endeudamiento
-131.25 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Excelente -50 pts over 3 years

En 2023, el ratio de endeudamiento de LA MODE AUX PAS (-131.25) 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
120.97% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Excelente +6 pts over 3 years

En 2023, el autonomía financiera de LA MODE AUX PAS (121.0%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-1.38 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 0.22 ans
Q3: 2.76 ans
Excelente -31 pts over 3 years

En 2023, el capacidad de reembolso de LA MODE AUX PAS (-1.4 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 103.38. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

103.377

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

-0.063

Liquidity indicators evolution
LA MODE AUX PAS

Sector positioning

Ratio de liquidez
103.38 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Vigilar -32 pts over 3 years

En 2023, el ratio de liquidez de LA MODE AUX PAS (103.38) 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
-0.06x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Average -26 pts over 3 years

En 2023, el cobertura de intereses de LA MODE AUX PAS (-0.1x) 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: 12 días. Situación favorable. La rotación de existencias es de 26 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 1 días de ingresos. En 2016-2023, el FM aumentó en +101%.

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

213 €

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

0 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

12 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

26 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

1 j

WCR and payment terms evolution
LA MODE AUX PAS

Positioning of LA MODE AUX PAS 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 MODE AUX PAS is estimated at 22 792 € (range 12 612€ - 33 314€). The price/revenue ratio is 0.36x (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 2023
70 tx
12k€ 22k€ 33k€
22 792 € Range: 12 612€ - 33 314€
NAF 5 année 2023

Valuation method used

Revenue Multiple
63 353 € × 0.36x = 22 793 €
Range: 12 612€ - 33 315€

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 MODE AUX PAS 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 MODE AUX PAS

What is the revenue of LA MODE AUX PAS ?

The revenue of LA MODE AUX PAS in 2023 is 63 k€.

Is LA MODE AUX PAS profitable?

LA MODE AUX PAS recorded a net loss in 2023.

Where is the headquarters of LA MODE AUX PAS ?

The headquarters of LA MODE AUX PAS is located in MEULAN-EN-YVELINES (78250), in the department Yvelines.

Where to find the tax return of LA MODE AUX PAS ?

The tax return of LA MODE AUX PAS 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 MODE AUX PAS operate?

LA MODE AUX PAS 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.