LOUISE DIFFUSION SAINT TROPEZ : revenue, balance sheet and financial ratios

LOUISE DIFFUSION SAINT TROPEZ is a French company founded 31 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PARIS (75008), this company of category PME shows in 2021 a revenue of 2.2 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 - LOUISE DIFFUSION SAINT TROPEZ (SIREN 398593723)
Indicator 2021 2020 2018 2016
Revenue 2 187 095 € 2 498 629 € 6 476 441 € 8 946 923 €
Net income -704 515 € 552 817 € 197 576 € 233 982 €
EBITDA -515 340 € -1 026 791 € 513 315 € 617 541 €
Net margin -32.2% 22.1% 3.1% 2.6%

Revenue and income statement

In 2021, LOUISE DIFFUSION SAINT TROPEZ achieves revenue of 2.2 M€. Revenue is declining over the period 2016-2021 (CAGR: -24.6%). Significant drop of -12% vs 2020. After deducting consumption (1.4 M€), gross margin stands at 818 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -515 k€, representing -23.6% of revenue. Positive scissor effect: EBITDA margin improves by +17.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -705 k€ (-32.2% 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

2 187 095 €

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

817 975 €

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

-515 340 €

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

-694 626 €

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

-704 515 €

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

-17.4%

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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 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

82.211%

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

34.213%

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

-17.685%

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

-3.509

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

17.5%

Solvency indicators evolution
LOUISE DIFFUSION SAINT TROPEZ

Sector positioning

Debt ratio
82.21 2021
2018
2020
2021
Q1: 1.51
Med: 43.88
Q3: 133.57
Average +9 pts over 3 years

In 2021, the debt ratio of LOUISE DIFFUSION SAINT TR... (82.21) 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
34.21% 2021
2018
2020
2021
Q1: 12.83%
Med: 34.31%
Q3: 56.75%
Average +9 pts over 3 years

In 2021, the financial autonomy of LOUISE DIFFUSION SAINT TR... (34.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.51 years 2021
2018
2020
2021
Q1: 0.0 years
Med: 0.69 years
Q3: 3.2 years
Excellent -40 pts over 3 years

In 2021, the repayment capacity of LOUISE DIFFUSION SAINT TR... (-3.51) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 104.30. 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

104.297

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

-1.919

Liquidity indicators evolution
LOUISE DIFFUSION SAINT TROPEZ

Sector positioning

Liquidity ratio
104.3 2021
2018
2020
2021
Q1: 121.53
Med: 219.62
Q3: 374.31
Watch

In 2021, the liquidity ratio of LOUISE DIFFUSION SAINT TR... (104.30) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-1.92x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.69x
Average -46 pts over 3 years

In 2021, the interest coverage of LOUISE DIFFUSION SAINT TR... (-1.9x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 195 days. Excellent situation: suppliers finance 192 days of the operating cycle (retail model). Inventory turnover is 96 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 190 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

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

1 157 258 €

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

3 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

195 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

96 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

190 j

WCR and payment terms evolution
LOUISE DIFFUSION SAINT TROPEZ

Positioning of LOUISE DIFFUSION SAINT TROPEZ in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 96 transactions of similar company sales in 2021, the value of LOUISE DIFFUSION SAINT TROPEZ is estimated at 799 803 € (range 404 903€ - 1 548 436€). The price/revenue ratio is 0.37x (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 2021
96 tx
404k€ 799k€ 1548k€
799 803 € Range: 404 903€ - 1 548 436€
NAF 5 année 2021

Valuation method used

Revenue Multiple
2 187 095 € × 0.37x = 799 804 €
Range: 404 904€ - 1 548 436€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 96 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 d'habillement en magasin spécialisé)

Compare LOUISE DIFFUSION SAINT TROPEZ with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about LOUISE DIFFUSION SAINT TROPEZ

What is the revenue of LOUISE DIFFUSION SAINT TROPEZ ?

The revenue of LOUISE DIFFUSION SAINT TROPEZ in 2021 is 2.2 M€.

Is LOUISE DIFFUSION SAINT TROPEZ profitable?

LOUISE DIFFUSION SAINT TROPEZ recorded a net loss in 2021.

Where is the headquarters of LOUISE DIFFUSION SAINT TROPEZ ?

The headquarters of LOUISE DIFFUSION SAINT TROPEZ is located in PARIS (75008), in the department Paris.

Where to find the tax return of LOUISE DIFFUSION SAINT TROPEZ ?

The tax return of LOUISE DIFFUSION SAINT TROPEZ 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 LOUISE DIFFUSION SAINT TROPEZ operate?

LOUISE DIFFUSION SAINT TROPEZ operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.