LES NOUVELLES PAGES : revenue, balance sheet and financial ratios

LES NOUVELLES PAGES is a French company founded 13 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in PARIS (75018), this company of category PME shows in 2015 a revenue of 26 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 - LES NOUVELLES PAGES (SIREN 789992898)
Indicator 2015 2014 2013
Revenue 26 481 € 29 985 € 14 939 €
Net income 740 € 2 641 € 0 €
EBITDA 1 021 € 3 071 € -204 €
Net margin 2.8% 8.8% 0.0%

Revenue and income statement

In 2015, LES NOUVELLES PAGES achieves revenue of 26 k€. Over the period 2013-2015, the company shows strong growth with a CAGR (compound annual growth rate) of +33.1%. Significant drop of -12% vs 2014. After deducting consumption (5 k€), gross margin stands at 22 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 3.9% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -67%, reducing margin by 6.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 740 €, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 481 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

21 611 €

EBITDA (2015) ?
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

1 021 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 021 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

740 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.9%

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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 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.318%

Financial autonomy (2015) ?
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

26.786%

Cash flow / Revenue (2015) ?
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

2.794%

Repayment capacity (2015) ?
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

0.0

Solvency indicators evolution
LES NOUVELLES PAGES

Sector positioning

Debt ratio
65.32 2015
2013
2014
2015
Q1: -90.37
Med: 0.39
Q3: 73.48
Average

In 2015, the debt ratio of LES NOUVELLES PAGES (65.32) 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
26.79% 2015
2013
2014
2015
Q1: 0.0%
Med: 23.47%
Q3: 55.7%
Good

In 2015, the financial autonomy of LES NOUVELLES PAGES (26.8%) 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.

Repayment capacity
0.0 years 2015
2013
2014
2015
Q1: -0.13 years
Med: 0.0 years
Q3: 0.84 years
Good +25 pts over 3 years

In 2015, the repayment capacity of LES NOUVELLES PAGES (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 169.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

169.517

Interest coverage (2015) ?
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
LES NOUVELLES PAGES

Sector positioning

Liquidity ratio
169.52 2015
2013
2014
2015
Q1: 58.1
Med: 110.41
Q3: 189.78
Good +32 pts over 3 years

In 2015, the liquidity ratio of LES NOUVELLES PAGES (169.52) 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
0.0x 2015
2013
2014
2015
Q1: -0.07x
Med: 0.0x
Q3: 3.24x
Good

In 2015, the interest coverage of LES NOUVELLES PAGES (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-38 days): operations structurally generate cash. Notable WCR improvement over the period (-321%), freeing up cash.

Operating WCR (2015) ?
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

-2 810 €

Customer credit (2015) ?
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 (2015) ?
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

20 j

Inventory turnover (2015) ?
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

44 j

WCR in days of revenue (2015) ?
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

-38 j

WCR and payment terms evolution
LES NOUVELLES PAGES

Positioning of LES NOUVELLES PAGES in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of LES NOUVELLES PAGES is estimated at 5 033 € (range 2 845€ - 9 578€). With an EBITDA of 1 021€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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 2015
132 transactions
2k€ 5k€ 9k€
5 033 € Range: 2 845€ - 9 578€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 021 € × 3.2x
Estimation 3 279 €
1 427€ - 6 695€
Revenue Multiple 30%
26 481 € × 0.35x
Estimation 9 202 €
6 149€ - 16 585€
Net Income Multiple 20%
740 € × 4.3x
Estimation 3 168 €
1 435€ - 6 276€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 de parfumerie et de produits de beauté en magasin spécialisé)

Compare LES NOUVELLES PAGES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about LES NOUVELLES PAGES

What is the revenue of LES NOUVELLES PAGES ?

The revenue of LES NOUVELLES PAGES in 2015 is 26 k€.

Is LES NOUVELLES PAGES profitable?

Yes, LES NOUVELLES PAGES generated a net profit of 740€ in 2015.

Where is the headquarters of LES NOUVELLES PAGES ?

The headquarters of LES NOUVELLES PAGES is located in PARIS (75018), in the department Paris.

Where to find the tax return of LES NOUVELLES PAGES ?

The tax return of LES NOUVELLES PAGES 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 LES NOUVELLES PAGES operate?

LES NOUVELLES PAGES operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.