PREFERENCES LA VARENNE : revenue, balance sheet and financial ratios

PREFERENCES LA VARENNE is a French company founded 46 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in SAINT-MAUR-DES-FOSSES (94210), this company of category PME shows in 2020 a revenue of 576 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 - PREFERENCES LA VARENNE (SIREN 318392024)
Indicator 2024 2022 2020 2013
Revenue N/C N/C 576 119 € 711 639 €
Net income 12 078 € 10 407 € 31 234 € 5 227 €
EBITDA N/C N/C 33 834 € 924 €
Net margin N/C N/C 5.4% 0.7%

Revenue and income statement

In 2024, PREFERENCES LA VARENNE generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2013-2024: 5 k€ -> 12 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 078 €

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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 2%. 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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.545%

Financial autonomy (2024) ?
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

70.578%

Asset age ratio (2024) ?
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

3.8%

Solvency indicators evolution
PREFERENCES LA VARENNE

Sector positioning

Debt ratio
1.54 2024
2020
2022
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Good -26 pts over 3 years

In 2024, the debt ratio of PREFERENCES LA VARENNE (1.54) 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
70.58% 2024
2020
2022
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of PREFERENCES LA VARENNE (70.6%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
5.23 years 2020
2020
Q1: -0.06 years
Med: 0.0 years
Q3: 2.62 years
Average

In 2020, the repayment capacity of PREFERENCES LA VARENNE (5.23) 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 315.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

315.123

Liquidity indicators evolution
PREFERENCES LA VARENNE

Sector positioning

Liquidity ratio
315.12 2024
2020
2022
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Excellent

In 2024, the liquidity ratio of PREFERENCES LA VARENNE (315.12) 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
0.4x 2020
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Good

In 2020, the interest coverage of PREFERENCES LA VARENNE (0.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 453 days. Excellent situation: suppliers finance 437 days of the operating cycle (retail model).

Operating WCR (2024) ?
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 (2024) ?
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

16 j

Supplier credit (2024) ?
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

453 j

Inventory turnover (2024) ?
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
PREFERENCES LA VARENNE

Positioning of PREFERENCES LA VARENNE 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 PREFERENCES LA VARENNE is estimated at 51 708 € (range 23 418€ - 102 430€). 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 2024
132 transactions
23k€ 51k€ 102k€
51 708 € Range: 23 418€ - 102 430€
NAF 5 all-time

Valuation method used

Net Income Multiple
12 078 € × 4.3x = 51 708 €
Range: 23 419€ - 102 430€

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 PREFERENCES LA VARENNE 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 PREFERENCES LA VARENNE

What is the revenue of PREFERENCES LA VARENNE ?

The revenue of PREFERENCES LA VARENNE in 2020 is 576 k€.

Is PREFERENCES LA VARENNE profitable?

Yes, PREFERENCES LA VARENNE generated a net profit of 12 k€ in 2024.

Where is the headquarters of PREFERENCES LA VARENNE ?

The headquarters of PREFERENCES LA VARENNE is located in SAINT-MAUR-DES-FOSSES (94210), in the department Val-de-Marne.

Where to find the tax return of PREFERENCES LA VARENNE ?

The tax return of PREFERENCES LA VARENNE 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 PREFERENCES LA VARENNE operate?

PREFERENCES LA VARENNE 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.