LA SULTANE DE SABA : revenue, balance sheet and financial ratios

LA SULTANE DE SABA is a French company founded 27 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75002), this company of category PME shows in 2023 a revenue of 10.2 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 SULTANE DE SABA (SIREN 421230517)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 10 157 730 € 7 539 148 € 6 204 140 € 5 292 738 € 4 950 420 € 4 337 884 € 4 484 617 € 4 304 831 € 4 099 705 €
Net income 1 907 419 € 1 196 303 € 761 795 € 740 164 € 172 663 € 160 167 € 185 665 € 231 871 € 257 007 €
EBITDA 2 692 378 € 1 611 196 € 1 272 318 € 1 310 814 € 569 251 € 248 027 € 312 470 € 467 337 € 263 238 €
Net margin 18.8% 15.9% 12.3% 14.0% 3.5% 3.7% 4.1% 5.4% 6.3%

Revenue and income statement

In 2023, LA SULTANE DE SABA achieves revenue of 10.2 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.0%. Vs 2022, growth of +35% (7.5 M€ -> 10.2 M€). After deducting consumption (2.6 M€), gross margin stands at 7.5 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.7 M€, representing 26.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 18.8% 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

10 157 730 €

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

7 533 410 €

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

2 692 378 €

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

2 573 832 €

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

1 907 419 €

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

26.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

12.172%

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

67.079%

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

19.59%

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

0.335

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

29.6%

Solvency indicators evolution
LA SULTANE DE SABA

Sector positioning

Debt ratio
12.17 2023
2021
2022
2023
Q1: 0.0
Med: 11.29
Q3: 62.01
Average -6 pts over 3 years

In 2023, the debt ratio of LA SULTANE DE SABA (12.17) 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
67.08% 2023
2021
2022
2023
Q1: 7.45%
Med: 29.8%
Q3: 57.23%
Excellent

In 2023, the financial autonomy of LA SULTANE DE SABA (67.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.34 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.28 years
Average -12 pts over 3 years

In 2023, the repayment capacity of LA SULTANE DE SABA (0.34) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 368.51. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

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

368.508

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

0.731

Liquidity indicators evolution
LA SULTANE DE SABA

Sector positioning

Liquidity ratio
368.51 2023
2021
2022
2023
Q1: 127.81
Med: 213.37
Q3: 371.25
Good +9 pts over 3 years

In 2023, the liquidity ratio of LA SULTANE DE SABA (368.51) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.73x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.11x
Good -5 pts over 3 years

In 2023, the interest coverage of LA SULTANE DE SABA (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 124 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2015-2023, WCR increased by +88%, 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

3 492 837 €

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

30 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

83 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

87 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

124 j

WCR and payment terms evolution
LA SULTANE DE SABA

Positioning of LA SULTANE DE SABA 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 SULTANE DE SABA is estimated at 5 033 038 € (range 2 698 642€ - 21 322 792€). With an EBITDA of 2 692 378€, 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 value 2023
64 tx
2698k€ 5033k€ 21322k€
5 033 038 € Range: 2 698 642€ - 21 322 792€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 692 378 € × 2.4x
Estimation 6 366 667 €
3 140 809€ - 29 950 753€
Revenue Multiple 30%
10 157 730 € × 0.38x
Estimation 3 874 284 €
2 575 415€ - 6 241 168€
Net Income Multiple 20%
1 907 419 € × 1.8x
Estimation 3 437 096 €
1 778 069€ - 22 375 328€

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 LA SULTANE DE SABA 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 LA SULTANE DE SABA

What is the revenue of LA SULTANE DE SABA ?

The revenue of LA SULTANE DE SABA in 2023 is 10.2 M€.

Is LA SULTANE DE SABA profitable?

Yes, LA SULTANE DE SABA generated a net profit of 1.9 M€ in 2023.

Where is the headquarters of LA SULTANE DE SABA ?

The headquarters of LA SULTANE DE SABA is located in PARIS (75002), in the department Paris.

Where to find the tax return of LA SULTANE DE SABA ?

The tax return of LA SULTANE DE SABA 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 SULTANE DE SABA operate?

LA SULTANE DE SABA 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.