Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2019-11-20 (6 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: SAINT-DENIS (93200), Seine-Saint-Denis
MISS ELEGANCE : revenue, balance sheet and financial ratios
MISS ELEGANCE is a French company
founded 6 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in SAINT-DENIS (93200),
this company of category PME
shows in 2021 a revenue of 327 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - MISS ELEGANCE (SIREN 879133114)
Indicator
2021
2020
Revenue
327 254 €
219 001 €
Net income
44 449 €
20 374 €
EBITDA
53 971 €
24 454 €
Net margin
13.6%
9.3%
Revenue and income statement
In 2021, MISS ELEGANCE achieves revenue of 327 k€. Vs 2020, growth of +49% (219 k€ -> 327 k€). After deducting consumption (188 k€), gross margin stands at 140 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 16.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.3 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 44 k€, i.e. 13.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2021)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
327 254 €
Gross margin (2021)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
139 750 €
EBITDA (2021)
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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
53 971 €
EBIT (2021)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
51 969 €
Net income (2021)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
44 449 €
EBITDA margin (2021)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
16.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 271%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2021)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
270.659%
Financial autonomy (2021)
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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
61.05%
Cash flow / Revenue (2021)
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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
14.194%
Repayment capacity (2021)
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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
2.565
Asset age ratio (2021)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
Debt ratio
777.493
270.659
Financial autonomy
81.004
61.05
Repayment capacity
6.423
2.565
Cash flow / Revenue
10.143%
14.194%
Sector positioning
Debt ratio
270.662021
2020
2021
Q1: 1.51
Med: 43.88
Q3: 133.57
Average
In 2021, the debt ratio of MISS ELEGANCE (270.66) 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
61.05%2021
2020
2021
Q1: 12.83%
Med: 34.31%
Q3: 56.75%
Excellent
In 2021, the financial autonomy of MISS ELEGANCE (61.0%) 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
2.56 years2021
2020
2021
Q1: 0.0 years
Med: 0.69 years
Q3: 3.2 years
Average-6 pts over 2 years
In 2021, the repayment capacity of MISS ELEGANCE (2.56) 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 80.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
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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
80.915
Interest coverage (2021)
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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 MISS ELEGANCE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
Liquidity ratio
53.484
80.915
Interest coverage
4.343
0.0
Sector positioning
Liquidity ratio
80.922021
2020
2021
Q1: 121.53
Med: 219.62
Q3: 374.31
Watch
In 2021, the liquidity ratio of MISS ELEGANCE (80.92) 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
0.0x2021
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.69x
Average-50 pts over 2 years
In 2021, the interest coverage of MISS ELEGANCE (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). WCR is negative (-95 days): operations structurally generate cash.
Operating WCR (2021)
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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
-85 960 €
Customer credit (2021)
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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)
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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
30 j
Inventory turnover (2021)
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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
49 j
WCR in days of revenue (2021)
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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
-95 j
WCR and payment terms evolution MISS ELEGANCE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
Operating WCR
-74 813 €
-85 960 €
Inventory turnover (days)
44
49
Customer payment term (days)
0
0
Supplier payment term (days)
20
30
Positioning of MISS ELEGANCE 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 MISS ELEGANCE is estimated at
184 420 €
(range 63 905€ - 435 589€).
With an EBITDA of 53 971€, the sector multiple of 4.2x is applied.
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 value2021
96 tx
63k€184k€435k€
184 420 €Range: 63 905€ - 435 589€
NAF 5 année 2021
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
53 971 €×4.2x
Estimation229 079 €
67 174€ - 600 407€
Revenue Multiple30%
327 254 €×0.37x
Estimation119 674 €
60 586€ - 231 692€
Net Income Multiple20%
44 449 €×3.8x
Estimation169 894 €
60 712€ - 329 390€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 MISS ELEGANCE with other companies in the same sector:
Yes, MISS ELEGANCE generated a net profit of 44 k€ in 2021.
Where is the headquarters of MISS ELEGANCE ?
The headquarters of MISS ELEGANCE is located in SAINT-DENIS (93200), in the department Seine-Saint-Denis.
Where to find the tax return of MISS ELEGANCE ?
The tax return of MISS ELEGANCE 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 MISS ELEGANCE operate?
MISS ELEGANCE 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.
Item evolution
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