MUSIC'BOUTIC LOCATION : revenue, balance sheet and financial ratios

MUSIC'BOUTIC LOCATION is a French company founded 11 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in DOLE (39100), this company of category PME shows in 2019 a revenue of 82 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MUSIC'BOUTIC LOCATION (SIREN 804388874)
Indicator 2019 2017
Revenue 81 957 € 63 384 €
Net income 0 € 0 €
EBITDA 9 932 € 20 667 €
Net margin 0.0% 0.0%

Revenue and income statement

In 2019, MUSIC'BOUTIC LOCATION achieves revenue of 82 k€. Vs 2017, growth of +29% (63 k€ -> 82 k€). After deducting consumption (12 k€), gross margin stands at 70 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 12.1% of revenue. Warning negative scissor effect: despite revenue change (+29%), EBITDA varies by -52%, reducing margin by 20.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

81 957 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

69 972 €

EBITDA (2019) ?
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

9 932 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-16 885 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.1%

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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 4533%. 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 87%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 34.7% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4532.52%

Financial autonomy (2019) ?
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

86.595%

Cash flow / Revenue (2019) ?
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

34.695%

Repayment capacity (2019) ?
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

0.273

Asset age ratio (2019) ?
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

17.8%

Solvency indicators evolution
MUSIC'BOUTIC LOCATION

Sector positioning

Debt ratio
4532.52 2019
2017
2019
Q1: 0.14
Med: 23.66
Q3: 108.96
Watch -6 pts over 2 years

In 2019, the debt ratio of MUSIC'BOUTIC LOCATION (4532.52) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
86.59% 2019
2017
2019
Q1: 8.33%
Med: 33.18%
Q3: 59.31%
Excellent

In 2019, the financial autonomy of MUSIC'BOUTIC LOCATION (86.6%) 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
0.27 years 2019
2017
2019
Q1: 0.0 years
Med: 0.17 years
Q3: 2.87 years
Average

In 2019, the repayment capacity of MUSIC'BOUTIC LOCATION (0.27) 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 41.33. 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 13.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

41.333

Interest coverage (2019) ?
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

13.784

Liquidity indicators evolution
MUSIC'BOUTIC LOCATION

Sector positioning

Liquidity ratio
41.33 2019
2017
2019
Q1: 119.35
Med: 187.19
Q3: 320.65
Watch

In 2019, the liquidity ratio of MUSIC'BOUTIC LOCATION (41.33) 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
13.78x 2019
2017
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.24x
Excellent +12 pts over 2 years

In 2019, the interest coverage of MUSIC'BOUTIC LOCATION (13.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-191 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-43 588 €

Customer credit (2019) ?
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

38 j

Supplier credit (2019) ?
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

31 j

Inventory turnover (2019) ?
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

31 j

WCR in days of revenue (2019) ?
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

-191 j

WCR and payment terms evolution
MUSIC'BOUTIC LOCATION

Positioning of MUSIC'BOUTIC LOCATION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 93 transactions of similar company sales in 2019, the value of MUSIC'BOUTIC LOCATION is estimated at 27 166 € (range 17 151€ - 50 985€). With an EBITDA of 9 932€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.20x (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 2019
93 tx
17k€ 27k€ 50k€
27 166 € Range: 17 151€ - 50 985€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
9 932 € × 3.4x
Estimation 33 542 €
22 213€ - 65 189€
Revenue Multiple 30%
81 957 € × 0.20x
Estimation 16 541 €
8 715€ - 27 313€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 93 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'autres équipements du foyer)

Compare MUSIC'BOUTIC LOCATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about MUSIC'BOUTIC LOCATION

What is the revenue of MUSIC'BOUTIC LOCATION ?

The revenue of MUSIC'BOUTIC LOCATION in 2019 is 82 k€.

Is MUSIC'BOUTIC LOCATION profitable?

Profitability information is not publicly available.

Where is the headquarters of MUSIC'BOUTIC LOCATION ?

The headquarters of MUSIC'BOUTIC LOCATION is located in DOLE (39100), in the department Jura.

Where to find the tax return of MUSIC'BOUTIC LOCATION ?

The tax return of MUSIC'BOUTIC LOCATION 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 MUSIC'BOUTIC LOCATION operate?

MUSIC'BOUTIC LOCATION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.