PARFUMS AND CO : revenue, balance sheet and financial ratios

PARFUMS AND CO is a French company founded 34 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in MONTELIMAR (26200), this company of category PME shows in 2023 a revenue of 5.1 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 - PARFUMS AND CO (SIREN 383424819)
Indicator 2025 2024 2023 2022 2021 2019 2018 2017
Revenue N/C N/C 5 060 674 € N/C N/C 3 676 464 € N/C 1 991 707 €
Net income 277 375 € 345 708 € 220 474 € 227 060 € 57 103 € 143 846 € 100 195 € 47 601 €
EBITDA N/C N/C 450 570 € N/C N/C 280 006 € N/C 156 111 €
Net margin N/C N/C 4.4% N/C N/C 3.9% N/C 2.4%

Revenue and income statement

In 2025, PARFUMS AND CO generates positive net income of 277 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 48 k€ -> 277 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

277 375 €

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.388%

Financial autonomy (2025) ?
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

57.551%

Asset age ratio (2025) ?
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

38.3%

Solvency indicators evolution
PARFUMS AND CO

Sector positioning

Debt ratio
48.39 2025
2023
2024
2025
Q1: 0.0
Med: 6.93
Q3: 37.96
Average

In 2025, the debt ratio of PARFUMS AND CO (48.39) 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
57.55% 2025
2023
2024
2025
Q1: 11.18%
Med: 39.46%
Q3: 64.39%
Good

In 2025, the financial autonomy of PARFUMS AND CO (57.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.51 years 2023
2023
Q1: -0.01 years
Med: 0.0 years
Q3: 1.58 years
Watch

In 2023, the repayment capacity of PARFUMS AND CO (3.51) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 381.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

381.301

Liquidity indicators evolution
PARFUMS AND CO

Sector positioning

Liquidity ratio
381.3 2025
2023
2024
2025
Q1: 109.12
Med: 193.81
Q3: 350.5
Excellent +6 pts over 3 years

In 2025, the liquidity ratio of PARFUMS AND CO (381.30) 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
2.79x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.73x
Excellent

In 2023, the interest coverage of PARFUMS AND CO (2.8x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
PARFUMS AND CO

Positioning of PARFUMS AND CO 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 PARFUMS AND CO is estimated at 1 187 494 € (range 537 814€ - 2 352 344€). 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 2025
132 transactions
537k€ 1187k€ 2352k€
1 187 494 € Range: 537 814€ - 2 352 344€
NAF 5 all-time

Valuation method used

Net Income Multiple
277 375 € × 4.3x = 1 187 495 €
Range: 537 815€ - 2 352 344€

Only this financial indicator is available for this company.

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 PARFUMS AND CO 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 PARFUMS AND CO

What is the revenue of PARFUMS AND CO ?

The revenue of PARFUMS AND CO in 2023 is 5.1 M€.

Is PARFUMS AND CO profitable?

Yes, PARFUMS AND CO generated a net profit of 277 k€ in 2025.

Where is the headquarters of PARFUMS AND CO ?

The headquarters of PARFUMS AND CO is located in MONTELIMAR (26200), in the department Drome.

Where to find the tax return of PARFUMS AND CO ?

The tax return of PARFUMS AND CO 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 PARFUMS AND CO operate?

PARFUMS AND CO 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.