PARFUMS ET SENTEURS DU PAYS BASQUE PARIS : revenue, balance sheet and financial ratios

PARFUMS ET SENTEURS DU PAYS BASQUE PARIS is a French company founded 19 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in PARIS (75004), this company of category PME shows in 2018 a revenue of 360 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 - PARFUMS ET SENTEURS DU PAYS BASQUE PARIS (SIREN 492100201)
Indicator 2018 2017 2016
Revenue 359 664 € 329 096 € 364 928 €
Net income 33 524 € 5 346 € 38 756 €
EBITDA 35 989 € 8 020 € 59 229 €
Net margin 9.3% 1.6% 10.6%

Revenue and income statement

In 2018, PARFUMS ET SENTEURS DU PAYS BASQUE PARIS achieves revenue of 360 k€. Activity remains stable over the period (CAGR: -0.7%). Vs 2017: +9%. After deducting consumption (112 k€), gross margin stands at 248 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 10.0% of revenue. Positive scissor effect: EBITDA margin improves by +7.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 9.3% of revenue. This profit can be retained or distributed to shareholders.

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

359 664 €

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

247 813 €

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

35 989 €

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

35 765 €

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

33 524 €

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

10.0%

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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 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1.375%

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

26.658%

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

9.515%

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

0.071

Asset age ratio (2018) ?
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

12.9%

Solvency indicators evolution
PARFUMS ET SENTEURS DU PAYS BASQUE PARIS

Sector positioning

Debt ratio
1.38 2018
2016
2017
2018
Q1: 0.0
Med: 10.77
Q3: 89.22
Good -47 pts over 3 years

In 2018, the debt ratio of PARFUMS ET SENTEURS DU PA... (1.38) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
26.66% 2018
2016
2017
2018
Q1: 6.08%
Med: 27.89%
Q3: 56.73%
Average

In 2018, the financial autonomy of PARFUMS ET SENTEURS DU PA... (26.7%) 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
0.07 years 2018
2016
2017
2018
Q1: -0.03 years
Med: 0.0 years
Q3: 1.58 years
Average -24 pts over 3 years

In 2018, the repayment capacity of PARFUMS ET SENTEURS DU PA... (0.07) 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 118.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

118.667

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

0.0

Liquidity indicators evolution
PARFUMS ET SENTEURS DU PAYS BASQUE PARIS

Sector positioning

Liquidity ratio
118.67 2018
2016
2017
2018
Q1: 97.45
Med: 147.1
Q3: 242.44
Average -17 pts over 3 years

In 2018, the liquidity ratio of PARFUMS ET SENTEURS DU PA... (118.67) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.72x
Average -50 pts over 3 years

In 2018, the interest coverage of PARFUMS ET SENTEURS DU PA... (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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 788 days. Excellent situation: suppliers finance 716 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 439 days of revenue, i.e. 439 k€ to permanently finance. Over 2016-2018, WCR increased by +29%, requiring additional financing.

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

438 596 €

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

72 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

788 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

21 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

439 j

WCR and payment terms evolution
PARFUMS ET SENTEURS DU PAYS BASQUE PARIS

Positioning of PARFUMS ET SENTEURS DU PAYS BASQUE PARIS 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 ET SENTEURS DU PAYS BASQUE PARIS is estimated at 123 996 € (range 63 200€ - 242 437€). With an EBITDA of 35 989€, 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 2018
132 transactions
63k€ 123k€ 242k€
123 996 € Range: 63 200€ - 242 437€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
35 989 € × 3.2x
Estimation 115 594 €
50 289€ - 235 997€
Revenue Multiple 30%
359 664 € × 0.35x
Estimation 124 983 €
83 521€ - 225 257€
Net Income Multiple 20%
33 524 € × 4.3x
Estimation 143 523 €
65 001€ - 284 308€

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 ET SENTEURS DU PAYS BASQUE PARIS 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 ET SENTEURS DU PAYS BASQUE PARIS

What is the revenue of PARFUMS ET SENTEURS DU PAYS BASQUE PARIS ?

The revenue of PARFUMS ET SENTEURS DU PAYS BASQUE PARIS in 2018 is 360 k€.

Is PARFUMS ET SENTEURS DU PAYS BASQUE PARIS profitable?

Yes, PARFUMS ET SENTEURS DU PAYS BASQUE PARIS generated a net profit of 34 k€ in 2018.

Where is the headquarters of PARFUMS ET SENTEURS DU PAYS BASQUE PARIS ?

The headquarters of PARFUMS ET SENTEURS DU PAYS BASQUE PARIS is located in PARIS (75004), in the department Paris.

Where to find the tax return of PARFUMS ET SENTEURS DU PAYS BASQUE PARIS ?

The tax return of PARFUMS ET SENTEURS DU PAYS BASQUE 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 PARFUMS ET SENTEURS DU PAYS BASQUE PARIS operate?

PARFUMS ET SENTEURS DU PAYS BASQUE PARIS 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.