NUMISMATIQUE ET CHANGE DE PARIS : revenue, balance sheet and financial ratios

NUMISMATIQUE ET CHANGE DE PARIS is a French company founded 57 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75002), this company of category PME shows in 2018 a revenue of 57 k€. 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 - NUMISMATIQUE ET CHANGE DE PARIS (SIREN 692042732)
Indicator 2018 2017 2016 2015
Revenue 56 835 € 95 249 € 134 489 € 237 341 €
Net income -35 771 € 1 818 € 3 491 € -9 949 €
EBITDA 11 149 € 144 € 5 036 € 53 483 €
Net margin -62.9% 1.9% 2.6% -4.2%

Revenue and income statement

In 2018, NUMISMATIQUE ET CHANGE DE PARIS achieves revenue of 57 k€. Revenue is declining over the period 2015-2018 (CAGR: -37.9%). Significant drop of -40% vs 2017. After deducting consumption (0 €), gross margin stands at 57 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 11 k€, representing 19.6% of revenue. Positive scissor effect: EBITDA margin improves by +19.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -36 k€ (-62.9% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

56 835 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

56 835 €

EBITDA (2018) ?
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

11 149 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 899 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-35 771 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.6%

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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 297%. 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 22%. The balance between equity and debt is satisfactory.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

296.904%

Financial autonomy (2018) ?
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

21.814%

Cash flow / Revenue (2018) ?
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

-37.866%

Repayment capacity (2018) ?
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

-43.074

Solvency indicators evolution
NUMISMATIQUE ET CHANGE DE PARIS

Sector positioning

Debt ratio
296.9 2018
2016
2017
2018
Q1: 0.0
Med: 18.91
Q3: 103.09
Average

In 2018, the debt ratio of NUMISMATIQUE ET CHANGE DE... (296.90) 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
21.81% 2018
2016
2017
2018
Q1: 6.6%
Med: 31.78%
Q3: 60.43%
Average -10 pts over 3 years

In 2018, the financial autonomy of NUMISMATIQUE ET CHANGE DE... (21.8%) 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
-43.07 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Excellent -54 pts over 3 years

In 2018, the repayment capacity of NUMISMATIQUE ET CHANGE DE... (-43.07) 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 889.14. 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 54.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

889.137

Interest coverage (2018) ?
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

54.776

Liquidity indicators evolution
NUMISMATIQUE ET CHANGE DE PARIS

Sector positioning

Liquidity ratio
889.14 2018
2016
2017
2018
Q1: 99.6
Med: 176.01
Q3: 329.26
Excellent

In 2018, the liquidity ratio of NUMISMATIQUE ET CHANGE DE... (889.14) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
54.78x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.84x
Excellent

In 2018, the interest coverage of NUMISMATIQUE ET CHANGE DE... (54.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 4669 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 6133 days of revenue, i.e. 968 k€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

Operating WCR (2018) ?
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

968 279 €

Customer credit (2018) ?
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 (2018) ?
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

66 j

Inventory turnover (2018) ?
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

4669 j

WCR in days of revenue (2018) ?
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

6133 j

WCR and payment terms evolution
NUMISMATIQUE ET CHANGE DE PARIS

Positioning of NUMISMATIQUE ET CHANGE DE PARIS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 123 transactions of similar company sales in 2018, the value of NUMISMATIQUE ET CHANGE DE PARIS is estimated at 38 099 € (range 16 503€ - 74 910€). With an EBITDA of 11 149€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.43x (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.

Estimated enterprise value 2018
123 transactions
16k€ 38k€ 74k€
38 099 € Range: 16 503€ - 74 910€
NAF 5 année 2018

Valuation detail by method

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EBITDA Multiple 50%
11 149 € × 4.2x
Estimation 46 381 €
21 614€ - 94 180€
Revenue Multiple 30%
56 835 € × 0.43x
Estimation 24 298 €
7 986€ - 42 796€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 123 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 (Autres commerces de détail spécialisés divers)

Compare NUMISMATIQUE ET CHANGE DE PARIS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about NUMISMATIQUE ET CHANGE DE PARIS

What is the revenue of NUMISMATIQUE ET CHANGE DE PARIS ?

The revenue of NUMISMATIQUE ET CHANGE DE PARIS in 2018 is 57 k€.

Is NUMISMATIQUE ET CHANGE DE PARIS profitable?

NUMISMATIQUE ET CHANGE DE PARIS recorded a net loss in 2018.

Where is the headquarters of NUMISMATIQUE ET CHANGE DE PARIS ?

The headquarters of NUMISMATIQUE ET CHANGE DE PARIS is located in PARIS (75002), in the department Paris.

Where to find the tax return of NUMISMATIQUE ET CHANGE DE PARIS ?

The tax return of NUMISMATIQUE ET CHANGE DE PARIS 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 NUMISMATIQUE ET CHANGE DE PARIS operate?

NUMISMATIQUE ET CHANGE DE PARIS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.