PBS DISTRIBUTION EUROPE : revenue, balance sheet and financial ratios

PBS DISTRIBUTION EUROPE is a French company founded 14 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in PARIS (75001), this company of category PME shows in 2021 a revenue of 246 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 - PBS DISTRIBUTION EUROPE (SIREN 534715917)
Indicator 2021 2020 2019 2017
Revenue 246 260 € 4 234 € 9 665 € 3 296 €
Net income 72 355 € -6 611 € -8 886 € -18 946 €
EBITDA 66 635 € -6 612 € -9 012 € -18 920 €
Net margin 29.4% -156.1% -91.9% -574.8%

Revenue and income statement

In 2021, PBS DISTRIBUTION EUROPE achieves revenue of 246 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +194.0%. Vs 2020, growth of +5716% (4 k€ -> 246 k€). After deducting consumption (161 k€), gross margin stands at 86 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 67 k€, representing 27.1% of revenue. Positive scissor effect: EBITDA margin improves by +183.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 29.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

246 260 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

85 749 €

EBITDA (2021) ?
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

66 635 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

72 355 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

72 355 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.7%

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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 269%. 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 39%. The balance between equity and debt is satisfactory. Cash flow represents 29.6% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

268.957%

Financial autonomy (2021) ?
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

38.969%

Cash flow / Revenue (2021) ?
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

29.578%

Repayment capacity (2021) ?
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

0.0

Asset age ratio (2021) ?
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

98.2%

Solvency indicators evolution
PBS DISTRIBUTION EUROPE

Sector positioning

Debt ratio
268.96 2021
2019
2020
2021
Q1: 0.0
Med: 23.13
Q3: 88.71
Watch +51 pts over 3 years

In 2021, the debt ratio of PBS DISTRIBUTION EUROPE (268.96) 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
38.97% 2021
2019
2020
2021
Q1: 15.89%
Med: 38.97%
Q3: 63.24%
Good -33 pts over 3 years

In 2021, the financial autonomy of PBS DISTRIBUTION EUROPE (39.0%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.07 years
Q3: 1.73 years
Excellent

In 2021, the repayment capacity of PBS DISTRIBUTION EUROPE (0.00) 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 95.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

95.625

Interest coverage (2021) ?
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
PBS DISTRIBUTION EUROPE

Sector positioning

Liquidity ratio
95.62 2021
2019
2020
2021
Q1: 133.11
Med: 224.64
Q3: 387.13
Watch +13 pts over 3 years

In 2021, the liquidity ratio of PBS DISTRIBUTION EUROPE (95.62) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.38x
Q3: 4.32x
Average

In 2021, the interest coverage of PBS DISTRIBUTION EUROPE (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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Favorable situation: supplier credit is longer than customer credit by 16 days. WCR is negative (-65 days): operations structurally generate cash. Notable WCR improvement over the period (-155%), freeing up cash.

Operating WCR (2021) ?
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

-44 605 €

Customer credit (2021) ?
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

81 j

Supplier credit (2021) ?
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

97 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

-65 j

WCR and payment terms evolution
PBS DISTRIBUTION EUROPE

Positioning of PBS DISTRIBUTION EUROPE in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of PBS DISTRIBUTION EUROPE is estimated at 36 723 € (range 15 108€ - 127 792€). With an EBITDA of 66 635€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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 2021
74 tx
15k€ 36k€ 127k€
36 723 € Range: 15 108€ - 127 792€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
66 635 € × 0.6x
Estimation 41 649 €
12 618€ - 96 043€
Revenue Multiple 30%
246 260 € × 0.11x
Estimation 27 050 €
17 653€ - 61 543€
Net Income Multiple 20%
72 355 € × 0.5x
Estimation 38 922 €
17 517€ - 306 540€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de parfums et de produits pour la toilette)

Compare PBS DISTRIBUTION EUROPE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about PBS DISTRIBUTION EUROPE

What is the revenue of PBS DISTRIBUTION EUROPE ?

The revenue of PBS DISTRIBUTION EUROPE in 2021 is 246 k€.

Is PBS DISTRIBUTION EUROPE profitable?

Yes, PBS DISTRIBUTION EUROPE generated a net profit of 72 k€ in 2021.

Where is the headquarters of PBS DISTRIBUTION EUROPE ?

The headquarters of PBS DISTRIBUTION EUROPE is located in PARIS (75001), in the department Paris.

Where to find the tax return of PBS DISTRIBUTION EUROPE ?

The tax return of PBS DISTRIBUTION EUROPE 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 PBS DISTRIBUTION EUROPE operate?

PBS DISTRIBUTION EUROPE operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.