LORIS PARIS BY KLK : revenue, balance sheet and financial ratios

In 2024, LORIS PARIS BY KLK achieves revenue of 24 k€. Revenue is declining over the period 2015-2024 (CAGR: -20.1%). Significant drop of -93% vs 2023. After deducting consumption (0 €), gross margin stands at 24 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 49.8% of revenue. Positive scissor effect: EBITDA margin improves by +51.1 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 9 k€, i.e. 39.4% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 68%. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 43.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 638.77. 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 12.4x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 449 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1253 days. Excellent situation: suppliers finance 804 days of the operating cycle (retail model). Inventory turnover is 3761 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 4489 days of revenue, i.e. 299 k€ to permanently finance. Over 2015-2024, WCR increased by +27%, requiring additional financing.

Based on 101 transactions of similar company sales (all years), the value of LORIS PARIS BY KLK is estimated at 22 143 € (range 6 487€ - 41 904€). With an EBITDA of 11 957€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.