PARAPHARMACIE CAP D'ALSACE : revenue, balance sheet and financial ratios

PARAPHARMACIE CAP D'ALSACE is a French company founded 18 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in SIERENTZ (68510), this company of category PME shows in 2019 a revenue of 527 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 - PARAPHARMACIE CAP D'ALSACE (SIREN 502647415)
Indicator 2019 2018 2017 2016
Revenue 526 619 € 553 390 € 595 940 € 602 054 €
Net income 1 534 € 5 913 € -5 844 € 8 869 €
EBITDA 33 850 € 17 249 € 10 074 € 45 361 €
Net margin 0.3% 1.1% -1.0% 1.5%

Revenue and income statement

In 2019, PARAPHARMACIE CAP D'ALSACE achieves revenue of 527 k€. Activity remains stable over the period (CAGR: -4.4%). Slight decline of -5% vs 2018. After deducting consumption (316 k€), gross margin stands at 210 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 6.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

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

526 619 €

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

210 195 €

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

33 850 €

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

28 534 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 534 €

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

6.4%

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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 545%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

544.68%

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

11.071%

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

6.429%

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

4.07

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

20.4%

Solvency indicators evolution
PARAPHARMACIE CAP D'ALSACE

Sector positioning

Debt ratio
544.68 2019
2017
2018
2019
Q1: 0.0
Med: 7.33
Q3: 82.06
Watch

In 2019, the debt ratio of PARAPHARMACIE CAP D'ALSACE (544.68) 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
11.07% 2019
2017
2018
2019
Q1: 4.84%
Med: 26.62%
Q3: 53.64%
Average +6 pts over 3 years

In 2019, the financial autonomy of PARAPHARMACIE CAP D'ALSACE (11.1%) 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
4.07 years 2019
2017
2018
2019
Q1: -0.01 years
Med: 0.0 years
Q3: 1.97 years
Average

In 2019, the repayment capacity of PARAPHARMACIE CAP D'ALSACE (4.07) 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 258.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

258.945

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

0.0

Liquidity indicators evolution
PARAPHARMACIE CAP D'ALSACE

Sector positioning

Liquidity ratio
258.94 2019
2017
2018
2019
Q1: 93.6
Med: 146.78
Q3: 263.79
Good +17 pts over 3 years

In 2019, the liquidity ratio of PARAPHARMACIE CAP D'ALSACE (258.94) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.37x
Average

In 2019, the interest coverage of PARAPHARMACIE CAP D'ALSACE (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: 45 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 90 days of revenue, i.e. 131 k€ to permanently finance.

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

131 149 €

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

0 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

45 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

91 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

90 j

WCR and payment terms evolution
PARAPHARMACIE CAP D'ALSACE

Positioning of PARAPHARMACIE CAP D'ALSACE in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of PARAPHARMACIE CAP D'ALSACE is estimated at 110 575 € (range 60 932€ - 212 533€). With an EBITDA of 33 850€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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 2019
132 transactions
60k€ 110k€ 212k€
110 575 € Range: 60 932€ - 212 533€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 850 € × 3.2x
Estimation 108 724 €
47 300€ - 221 971€
Revenue Multiple 30%
526 619 € × 0.35x
Estimation 183 000 €
122 292€ - 329 821€
Net Income Multiple 20%
1 534 € × 4.3x
Estimation 6 567 €
2 974€ - 13 009€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 de parfumerie et de produits de beauté en magasin spécialisé)

Compare PARAPHARMACIE CAP D'ALSACE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about PARAPHARMACIE CAP D'ALSACE

What is the revenue of PARAPHARMACIE CAP D'ALSACE ?

The revenue of PARAPHARMACIE CAP D'ALSACE in 2019 is 527 k€.

Is PARAPHARMACIE CAP D'ALSACE profitable?

Yes, PARAPHARMACIE CAP D'ALSACE generated a net profit of 2 k€ in 2019.

Where is the headquarters of PARAPHARMACIE CAP D'ALSACE ?

The headquarters of PARAPHARMACIE CAP D'ALSACE is located in SIERENTZ (68510), in the department Haut-Rhin.

Where to find the tax return of PARAPHARMACIE CAP D'ALSACE ?

The tax return of PARAPHARMACIE CAP D'ALSACE 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 PARAPHARMACIE CAP D'ALSACE operate?

PARAPHARMACIE CAP D'ALSACE operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.