LE BOTTIER DE JOINVILLE : revenue, balance sheet and financial ratios

LE BOTTIER DE JOINVILLE is a French company founded 36 years ago, specialized in the sector Réparation de chaussures et d'articles en cuir. Based in JOINVILLE LE PONT (94340), this company of category PME shows in 2021 a revenue of 130 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 - LE BOTTIER DE JOINVILLE (SIREN 378272488)
Indicator 2021 2020
Revenue 130 000 € 117 196 €
Net income -14 601 € 5 294 €
EBITDA -1 743 € 18 110 €
Net margin -11.2% 4.5%

Revenue and income statement

In 2021, LE BOTTIER DE JOINVILLE achieves revenue of 130 k€. Vs 2020, growth of +11% (117 k€ -> 130 k€). After deducting consumption (44 k€), gross margin stands at 86 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -1.3% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -110%, reducing margin by 16.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-11.2% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

130 000 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 314 €

EBITDA (2021) ?
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

-1 743 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 341 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-14 601 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.3%

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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 21%. 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 74%. 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 168.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.343%

Financial autonomy (2021) ?
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

74.134%

Cash flow / Revenue (2021) ?
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

0.126%

Repayment capacity (2021) ?
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

168.675

Asset age ratio (2021) ?
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

60.6%

Solvency indicators evolution
LE BOTTIER DE JOINVILLE

Sector positioning

Debt ratio
21.34 2021
2020
2021
Q1: 0.8
Med: 36.37
Q3: 171.09
Good

In 2021, the debt ratio of LE BOTTIER DE JOINVILLE (21.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
74.13% 2021
2020
2021
Q1: 9.65%
Med: 35.19%
Q3: 63.41%
Excellent

In 2021, the financial autonomy of LE BOTTIER DE JOINVILLE (74.1%) 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
168.68 years 2021
2020
2021
Q1: 0.0 years
Med: 0.39 years
Q3: 2.49 years
Watch +27 pts over 2 years

In 2021, the repayment capacity of LE BOTTIER DE JOINVILLE (168.68) 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 535.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

535.072

Interest coverage (2021) ?
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

-14.917

Liquidity indicators evolution
LE BOTTIER DE JOINVILLE

Sector positioning

Liquidity ratio
535.07 2021
2020
2021
Q1: 59.99
Med: 143.96
Q3: 313.44
Excellent

In 2021, the liquidity ratio of LE BOTTIER DE JOINVILLE (535.07) 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
-14.92x 2021
2020
2021
Q1: 0.0x
Med: 0.12x
Q3: 3.66x
Watch

In 2021, the interest coverage of LE BOTTIER DE JOINVILLE (-14.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 113 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 73 days of revenue, i.e. 26 k€ to permanently finance.

Operating WCR (2021) ?
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

26 238 €

Customer credit (2021) ?
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 (2021) ?
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

6 j

Inventory turnover (2021) ?
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

113 j

WCR in days of revenue (2021) ?
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

73 j

WCR and payment terms evolution
LE BOTTIER DE JOINVILLE

Positioning of LE BOTTIER DE JOINVILLE in its sector

Comparison with sector Réparation de chaussures et d'articles en cuir

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 43 728€ to 115 832€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
43k€ 81k€ 115k€
81 707 € Range: 43 728€ - 115 832€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Réparation de chaussures et d'articles en cuir)

Compare LE BOTTIER DE JOINVILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de chaussures et d'articles en cuir

Frequently asked questions about LE BOTTIER DE JOINVILLE

What is the revenue of LE BOTTIER DE JOINVILLE ?

The revenue of LE BOTTIER DE JOINVILLE in 2021 is 130 k€.

Is LE BOTTIER DE JOINVILLE profitable?

LE BOTTIER DE JOINVILLE recorded a net loss in 2021.

Where is the headquarters of LE BOTTIER DE JOINVILLE ?

The headquarters of LE BOTTIER DE JOINVILLE is located in JOINVILLE LE PONT (94340), in the department Val-de-Marne.

Where to find the tax return of LE BOTTIER DE JOINVILLE ?

The tax return of LE BOTTIER DE JOINVILLE 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 LE BOTTIER DE JOINVILLE operate?

LE BOTTIER DE JOINVILLE operates in the sector Réparation de chaussures et d'articles en cuir (NAF code 95.23Z). See the 'Sector positioning' section above to compare the company with its competitors.