LUXURY OF RETAIL : revenue, balance sheet and financial ratios

LUXURY OF RETAIL is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75001), this company of category GE shows in 2024 a revenue of 31.7 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 - LUXURY OF RETAIL (SIREN 501980593)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 31 710 427 € 16 982 775 € 18 587 384 € 20 679 880 € 21 142 944 € 23 875 728 € 22 442 729 € 16 990 982 € 5 998 764 €
Net income 910 405 € 632 313 € 667 623 € 842 522 € 882 337 € 645 234 € 1 023 495 € 750 429 € 240 219 €
EBITDA 1 411 168 € 744 027 € 1 556 036 € 1 646 714 € 1 461 446 € 1 266 595 € 1 218 477 € 673 620 € -5 634 €
Net margin 2.9% 3.7% 3.6% 4.1% 4.2% 2.7% 4.6% 4.4% 4.0%

Revenue and income statement

In 2024, LUXURY OF RETAIL achieves revenue of 31.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.1%. Vs 2023, growth of +87% (17.0 M€ -> 31.7 M€). After deducting consumption (0 €), gross margin stands at 31.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 910 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

31 710 427 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

31 710 427 €

EBITDA (2024) ?
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

1 411 168 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 191 529 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

910 405 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.5%

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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 7%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.608%

Financial autonomy (2024) ?
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

12.009%

Cash flow / Revenue (2024) ?
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

3.875%

Repayment capacity (2024) ?
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

0.098

Asset age ratio (2024) ?
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

75.8%

Solvency indicators evolution
LUXURY OF RETAIL

Sector positioning

Debt ratio
6.61 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Good +19 pts over 3 years

In 2024, the debt ratio of LUXURY OF RETAIL (6.61) 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
12.01% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Average -12 pts over 3 years

In 2024, the financial autonomy of LUXURY OF RETAIL (12.0%) 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
0.1 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average

In 2024, the repayment capacity of LUXURY OF RETAIL (0.10) 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 125.11. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

125.113

Interest coverage (2024) ?
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

0.33

Liquidity indicators evolution
LUXURY OF RETAIL

Sector positioning

Liquidity ratio
125.11 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average -20 pts over 3 years

In 2024, the liquidity ratio of LUXURY OF RETAIL (125.11) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Good

In 2024, the interest coverage of LUXURY OF RETAIL (0.3x) 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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 56 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-22 days): operations structurally generate cash. Notable WCR improvement over the period (-1370%), freeing up cash.

Operating WCR (2024) ?
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

-1 976 828 €

Customer credit (2024) ?
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

84 j

Supplier credit (2024) ?
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

28 j

Inventory turnover (2024) ?
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

0 j

WCR in days of revenue (2024) ?
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

-22 j

WCR and payment terms evolution
LUXURY OF RETAIL

Positioning of LUXURY OF RETAIL 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 LUXURY OF RETAIL is estimated at 5 625 022 € (range 3 404 817€ - 15 830 153€). With an EBITDA of 1 411 168€, 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 2024
64 tx
3404k€ 5625k€ 15830k€
5 625 022 € Range: 3 404 817€ - 15 830 153€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 411 168 € × 2.4x
Estimation 3 336 990 €
1 646 206€ - 15 698 221€
Revenue Multiple 30%
31 710 427 € × 0.38x
Estimation 12 094 749 €
8 039 938€ - 19 483 694€
Net Income Multiple 20%
910 405 € × 1.8x
Estimation 1 640 515 €
848 667€ - 10 679 673€

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 LUXURY OF RETAIL 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 LUXURY OF RETAIL

What is the revenue of LUXURY OF RETAIL ?

The revenue of LUXURY OF RETAIL in 2024 is 31.7 M€.

Is LUXURY OF RETAIL profitable?

Yes, LUXURY OF RETAIL generated a net profit of 910 k€ in 2024.

Where is the headquarters of LUXURY OF RETAIL ?

The headquarters of LUXURY OF RETAIL is located in PARIS (75001), in the department Paris.

Where to find the tax return of LUXURY OF RETAIL ?

The tax return of LUXURY OF RETAIL 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 LUXURY OF RETAIL operate?

LUXURY OF RETAIL 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.