SALSA FRANCE : revenue, balance sheet and financial ratios

SALSA FRANCE is a French company founded 18 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-GERMAIN-EN-LAYE (78100), this company of category PME shows in 2024 a revenue of 7.4 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 - SALSA FRANCE (SIREN 501030951)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 7 444 040 € 9 282 776 € 7 799 218 € 6 089 825 € 5 291 342 € 7 019 110 € 6 527 070 € 7 074 677 € 7 007 344 € N/C
Net income 157 798 € 10 653 € 677 € -21 953 € -151 852 € 113 225 € -487 092 € -1 022 474 € -238 002 € -185 201 €
EBITDA 413 570 € 1 251 729 € 372 248 € 475 832 € 133 385 € 522 531 € -95 069 € -402 713 € 313 554 € N/C
Net margin 2.1% 0.1% 0.0% -0.4% -2.9% 1.6% -7.5% -14.5% -3.4% N/C

Revenue and income statement

In 2024, SALSA FRANCE achieves revenue of 7.4 M€. Revenue is growing positively over 10 years (CAGR: +0.8%). Significant drop of -20% vs 2023. After deducting consumption (2.5 M€), gross margin stands at 4.9 M€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 414 k€, representing 5.6% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -67%, reducing margin by 7.9 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 158 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 444 040 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 910 481 €

EBITDA (2024) ?
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

413 570 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

163 233 €

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

157 798 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 0%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

60.197%

Cash flow / Revenue (2024) ?
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

8.745%

Repayment capacity (2024) ?
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 (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

10.4%

Solvency indicators evolution
SALSA FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Excellent -7 pts over 3 years

In 2024, the debt ratio of SALSA FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
60.2% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good +13 pts over 3 years

In 2024, the financial autonomy of SALSA FRANCE (60.2%) 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 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Good -22 pts over 3 years

In 2024, the repayment capacity of SALSA FRANCE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 199.92. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

199.916

Interest coverage (2024) ?
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

1.535

Liquidity indicators evolution
SALSA FRANCE

Sector positioning

Liquidity ratio
199.92 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average +26 pts over 3 years

In 2024, the liquidity ratio of SALSA FRANCE (199.92) 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.

Interest coverage
1.53x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Good -16 pts over 3 years

In 2024, the interest coverage of SALSA FRANCE (1.5x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 2 days of gap between collections and payments. Overall, WCR represents 71 days of revenue, i.e. 1.5 M€ to permanently finance.

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

1 464 392 €

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

53 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

51 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 in days of revenue (2024) ?
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

71 j

WCR and payment terms evolution
SALSA FRANCE

Positioning of SALSA FRANCE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SALSA FRANCE is estimated at 944 067 € (range 516 126€ - 2 060 978€). With an EBITDA of 413 570€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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 2024
68 tx
516k€ 944k€ 2060k€
944 067 € Range: 516 126€ - 2 060 978€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
413 570 € × 2.0x
Estimation 837 044 €
348 678€ - 2 096 664€
Revenue Multiple 30%
7 444 040 € × 0.19x
Estimation 1 407 857 €
966 305€ - 2 744 815€
Net Income Multiple 20%
157 798 € × 3.3x
Estimation 515 942 €
259 479€ - 946 009€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 d'habillement en magasin spécialisé)

Compare SALSA FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SALSA FRANCE

What is the revenue of SALSA FRANCE ?

The revenue of SALSA FRANCE in 2024 is 7.4 M€.

Is SALSA FRANCE profitable?

Yes, SALSA FRANCE generated a net profit of 158 k€ in 2024.

Where is the headquarters of SALSA FRANCE ?

The headquarters of SALSA FRANCE is located in SAINT-GERMAIN-EN-LAYE (78100), in the department Yvelines.

Where to find the tax return of SALSA FRANCE ?

The tax return of SALSA FRANCE 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 SALSA FRANCE operate?

SALSA FRANCE 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.