PEPE JEANS FRANCE SARL : revenue, balance sheet and financial ratios

In 2025, PEPE JEANS FRANCE SARL achieves revenue of 8.2 M€. Revenue is declining over the period 2017-2025 (CAGR: -6.3%). Vs 2024: +2%. After deducting consumption (2.3 M€), gross margin stands at 5.9 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 504 k€, representing 6.1% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -31%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 419 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 532.47. 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 2.2x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 267 days of revenue, i.e. 6.1 M€ to permanently finance.

Based on 124 transactions of similar company sales (all years), the value of PEPE JEANS FRANCE SARL is estimated at 1 232 104 € (range 523 160€ - 2 841 242€). With an EBITDA of 503 979€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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.