SIREN : 533994760
S & L 168 is a French company founded 14 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in NICE (06000), this company of category PME shows in 2023 a revenue of 160 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 160 480 € | 175 840 € | 134 974 € | 111 642 € | 150 476 € | 130 841 € | 149 472 € | 157 258 € |
| Net income | 4 828 € | 31 190 € | -1 437 € | -44 811 € | 1 021 € | 2 713 € | 5 628 € | 13 071 € |
| EBITDA | 4 962 € | 20 269 € | -6 855 € | -57 082 € | 3 059 € | -6 823 € | 4 842 € | 2 509 € |
| Net margin | 3.0% | 17.7% | -1.1% | -40.1% | 0.7% | 2.1% | 3.8% | 8.3% |
In 2023, S & L 168 achieves revenue of 160 k€. Revenue is growing positively over 8 years (CAGR: +0.3%). Slight decline of -9% vs 2022. After deducting consumption (23 k€), gross margin stands at 138 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 3.1% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -76%, reducing margin by 8.4 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 5 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.
160 480 €
137 577 €
4 962 €
4 963 €
4 828 €
3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
41.339%
13.901%
3.008%
3.746
24.4%
In 2023, the debt ratio of S & L 168 (41.34) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of S & L 168 (13.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of S & L 168 (3.75) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 154.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
154.426
0.0
In 2023, the liquidity ratio of S & L 168 (154.43) 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.
In 2023, the interest coverage of S & L 168 (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) measures the cash timing gap between customer collections and supplier/inventory payments. Inventory turnover is 197 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 67 days of revenue, i.e. 30 k€ to permanently finance. Over 2016-2023, WCR increased by +554%, requiring additional financing.
30 055 €
0 j
0 j
197 j
67 j
Based on 70 transactions of similar company sales
in 2023,
the value of S & L 168 is estimated at
30 095 €
(range 15 602€ - 55 402€).
With an EBITDA of 4 962€, the sector multiple of 3.8x is applied.
The price/revenue ratio is 0.36x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 70 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare S & L 168 with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of S & L 168 in 2023 is 160 k€.
Yes, S & L 168 generated a net profit of 5 k€ in 2023.
The headquarters of S & L 168 is located in NICE (06000), in the department Alpes-Maritimes.
The tax return of S & L 168 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).
S & L 168 operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.