Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-09-12 (14 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de parfumerie et de produits de beautéLocation: POUSSAN (34560), Herault
Le dernier exercice comptable publié pour cette entreprise remonte à 2018. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
LA POINTE D'ELIXIR : revenue, balance sheet and financial ratios
LA POINTE D'ELIXIR is a French company
founded 14 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté.
Based in POUSSAN (34560),
this company of category PME
shows in 2018 a revenue of 83 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, LA POINTE D'ELIXIR posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.
Financial history - LA POINTE D'ELIXIR (SIREN 534268420)
Indicator
2018
2017
Revenue
83 380 €
104 368 €
Net income
28 €
1 952 €
EBITDA
303 €
2 494 €
Net margin
0.0%
1.9%
Revenue and income statement
In 2018, LA POINTE D'ELIXIR achieves revenue of 83 k€. Significant drop of -20% vs 2017. After deducting consumption (40 k€), gross margin stands at 43 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 303 €, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -88%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 €, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2018)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
83 380 €
Gross margin (2018)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
43 201 €
EBITDA (2018)
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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
303 €
EBIT (2018)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
148 €
Net income (2018)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
28 €
EBITDA margin (2018)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 30%. This ratio is slightly less favorable than the sector median (16.3%). Financial autonomy (= Equity / Total assets x 100) reaches 59%. This ratio is more favorable than the sector median (36.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 148.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.8%).
Debt ratio (2018)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
30.48%
Financial autonomy (2018)
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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
59.49%
Cash flow / Revenue (2018)
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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
0.03%
Repayment capacity (2018)
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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
148.57
Solvency indicators evolution LA POINTE D'ELIXIR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
Debt ratio
44.333
30.476
Financial autonomy
39.396
59.493
Repayment capacity
3.094
148.571
Cash flow / Revenue
1.87%
0.034%
Sector positioning
Debt ratio
30.48%2018
Q1: 0.15%
Med: 16.26%
Q3: 83.94%
Average
In 2018, the debt ratio of LA POINTE D'ELIXIR (30.5%) 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
59.49%2018
Q1: 14.28%
Med: 36.22%
Q3: 59.55%
Good+21 pts over 2 years
In 2018, the financial autonomy of LA POINTE D'ELIXIR (59.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 4.41. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9).
Liquidity ratio (2018)
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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
4.41
Interest coverage (2018)
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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 LA POINTE D'ELIXIR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
Liquidity ratio
2.2953200000000002
4.41449
Interest coverage
0.0
0.0
Sector positioning
Liquidity ratio
4.412018
Q1: 1.24
Med: 1.91
Q3: 2.93
Excellent+16 pts over 2 years
In 2018, the liquidity ratio of LA POINTE D'ELIXIR (4.41) 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
0.0x2017
Q1: 0.0x
Med: 0.14x
Q3: 5.14x
Average
In 2017, the interest coverage of LA POINTE D'ELIXIR (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 64 days of revenue, i.e. 15 k€ to permanently finance. Between 2017 and 2018, WCR worsened by 52 days of revenue, signaling an increased financing need.
Operating WCR (2018)
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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
14 780 €
Customer credit (2018)
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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
7 j
Supplier credit (2018)
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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
13 j
Inventory turnover (2018)
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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
66 j
WCR in days of revenue (2018)
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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
64 j
WCR and payment terms evolution LA POINTE D'ELIXIR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
Operating WCR
3 487 €
14 780 €
Inventory turnover (days)
47
66
Customer payment term (days)
6
7
Supplier payment term (days)
10
13
Positioning of LA POINTE D'ELIXIR 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 LA POINTE D'ELIXIR is estimated at
9 908 €
(range 6 524€ - 17 120€).
With an EBITDA of 303€, the sector multiple of 2.4x is applied.
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 value2018
64 tx
6k€9k€17k€
9 908 €Range: 6 524€ - 17 120€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
303 €×2.4x
Estimation717 €
353€ - 3 371€
Revenue Multiple30%
83 380 €×0.38x
Estimation31 802 €
21 140€ - 51 231€
Net Income Multiple20%
28 €×1.8x
Estimation50 €
26€ - 328€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 LA POINTE D'ELIXIR with other companies in the same sector:
Frequently asked questions about LA POINTE D'ELIXIR
What is the revenue of LA POINTE D'ELIXIR ?
The revenue of LA POINTE D'ELIXIR in 2018 is 83 k€.
Is LA POINTE D'ELIXIR profitable?
Yes, LA POINTE D'ELIXIR generated a net profit of 28€ in 2018.
Where is the headquarters of LA POINTE D'ELIXIR ?
The headquarters of LA POINTE D'ELIXIR is located in POUSSAN (34560), in the department Herault.
Where to find the tax return of LA POINTE D'ELIXIR ?
The tax return of LA POINTE D'ELIXIR 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 POINTE D'ELIXIR operate?
LA POINTE D'ELIXIR 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.