PEAUSSERIE CLEMENT S.A.S. : revenue, balance sheet and financial ratios

PEAUSSERIE CLEMENT S.A.S. is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de cuirs et peaux. Based in PARIS (75003), this company of category PME shows in 2023 a revenue of 2.9 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 - PEAUSSERIE CLEMENT S.A.S. (SIREN 392629721)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 2 894 099 € 3 874 014 € 3 239 286 € 2 932 087 € 3 318 385 € 3 754 207 € 4 410 323 €
Net income 27 354 € 27 961 € 38 961 € 42 538 € 49 421 € 51 645 € 55 983 €
EBITDA 25 067 € 80 624 € 68 430 € 61 065 € 67 986 € 79 392 € 146 649 €
Net margin 0.9% 0.7% 1.2% 1.5% 1.5% 1.4% 1.3%

Revenue and income statement

In 2023, PEAUSSERIE CLEMENT S.A.S. achieves revenue of 2.9 M€. Revenue is declining over the period 2016-2023 (CAGR: -5.8%). Significant drop of -25% vs 2022. After deducting consumption (2.1 M€), gross margin stands at 814 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 894 099 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

814 135 €

EBITDA (2023) ?
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

25 067 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

45 515 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 354 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.9%

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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 121%. Debt level is high: negotiating margin with banks is reduced. 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 122.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

120.895%

Financial autonomy (2023) ?
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

26.992%

Cash flow / Revenue (2023) ?
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

0.238%

Repayment capacity (2023) ?
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

122.818

Asset age ratio (2023) ?
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

76.1%

Solvency indicators evolution
PEAUSSERIE CLEMENT S.A.S.

Sector positioning

Debt ratio
120.89 2023
2020
2022
2023
Q1: 2.18
Med: 19.88
Q3: 55.27
Watch

In 2023, the debt ratio of PEAUSSERIE CLEMENT S.A.S. (120.89) 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
26.99% 2023
2020
2022
2023
Q1: 42.34%
Med: 52.07%
Q3: 77.33%
Watch

In 2023, the financial autonomy of PEAUSSERIE CLEMENT S.A.S. (27.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
122.82 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.81 years
Q3: 6.76 years
Watch

In 2023, the repayment capacity of PEAUSSERIE CLEMENT S.A.S. (122.82) 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 227.50. 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 122.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

227.505

Interest coverage (2023) ?
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

122.496

Liquidity indicators evolution
PEAUSSERIE CLEMENT S.A.S.

Sector positioning

Liquidity ratio
227.5 2023
2020
2022
2023
Q1: 283.55
Med: 426.34
Q3: 934.01
Watch

In 2023, the liquidity ratio of PEAUSSERIE CLEMENT S.A.S. (227.50) 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
122.5x 2023
2020
2022
2023
Q1: 1.88x
Med: 3.81x
Q3: 19.37x
Excellent

In 2023, the interest coverage of PEAUSSERIE CLEMENT S.A.S. (122.5x) 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: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 103 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 237 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2023, WCR increased by +148%, requiring additional financing.

Operating WCR (2023) ?
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

1 903 073 €

Customer credit (2023) ?
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

118 j

Supplier credit (2023) ?
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

126 j

Inventory turnover (2023) ?
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

103 j

WCR in days of revenue (2023) ?
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

237 j

WCR and payment terms evolution
PEAUSSERIE CLEMENT S.A.S.

Positioning of PEAUSSERIE CLEMENT S.A.S. in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de cuirs et peaux

Valuation estimate

Based on 178 transactions of similar company sales (all years), the value of PEAUSSERIE CLEMENT S.A.S. is estimated at 155 471 € (range 93 403€ - 268 646€). With an EBITDA of 25 067€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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 2023
178 transactions
93k€ 155k€ 268k€
155 471 € Range: 93 403€ - 268 646€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 067 € × 0.9x
Estimation 22 210 €
7 710€ - 72 222€
Revenue Multiple 30%
2 894 099 € × 0.15x
Estimation 441 279 €
285 621€ - 652 430€
Net Income Multiple 20%
27 354 € × 2.2x
Estimation 59 915 €
19 311€ - 184 033€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 gros (commerce interentreprises) de cuirs et peaux)

Compare PEAUSSERIE CLEMENT S.A.S. with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de cuirs et peaux

Frequently asked questions about PEAUSSERIE CLEMENT S.A.S.

What is the revenue of PEAUSSERIE CLEMENT S.A.S. ?

The revenue of PEAUSSERIE CLEMENT S.A.S. in 2023 is 2.9 M€.

Is PEAUSSERIE CLEMENT S.A.S. profitable?

Yes, PEAUSSERIE CLEMENT S.A.S. generated a net profit of 27 k€ in 2023.

Where is the headquarters of PEAUSSERIE CLEMENT S.A.S. ?

The headquarters of PEAUSSERIE CLEMENT S.A.S. is located in PARIS (75003), in the department Paris.

Where to find the tax return of PEAUSSERIE CLEMENT S.A.S. ?

The tax return of PEAUSSERIE CLEMENT S.A.S. 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 PEAUSSERIE CLEMENT S.A.S. operate?

PEAUSSERIE CLEMENT S.A.S. operates in the sector Commerce de gros (commerce interentreprises) de cuirs et peaux (NAF code 46.24Z). See the 'Sector positioning' section above to compare the company with its competitors.