SKARE FRANCE : revenue, balance sheet and financial ratios

SKARE FRANCE is a French company founded 34 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in CHEVILLY LARUE (94550), this company of category PME shows in 2021 a revenue of 475 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 - SKARE FRANCE (SIREN 384956389)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue 474 786 € 641 051 € 1 584 126 € 2 159 329 € 2 700 372 € 2 548 604 € 2 997 174 €
Net income 132 501 € -180 163 € -227 476 € -137 093 € -180 057 € -295 001 € -258 079 €
EBITDA 48 058 € -191 726 € -226 806 € -130 573 € -177 377 € -284 693 € -249 478 €
Net margin 27.9% -28.1% -14.4% -6.3% -6.7% -11.6% -8.6%

Revenue and income statement

In 2021, SKARE FRANCE achieves revenue of 475 k€. Revenue is declining over the period 2015-2021 (CAGR: -26.4%). Significant drop of -26% vs 2020. After deducting consumption (265 k€), gross margin stands at 210 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 10.1% of revenue. Positive scissor effect: EBITDA margin improves by +40.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 133 k€, i.e. 27.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

474 786 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

209 775 €

EBITDA (2021) ?
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

48 058 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

132 801 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

132 501 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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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 -7%. 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 -3050%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-6.835%

Financial autonomy (2021) ?
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

-3049.621%

Cash flow / Revenue (2021) ?
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

5.951%

Repayment capacity (2021) ?
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

7.311

Solvency indicators evolution
SKARE FRANCE

Sector positioning

Debt ratio
-6.83 2021
2019
2020
2021
Q1: 0.14
Med: 15.0
Q3: 76.8
Excellent

In 2021, the debt ratio of SKARE FRANCE (-6.83) 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
-3049.62% 2021
2019
2020
2021
Q1: 12.31%
Med: 38.6%
Q3: 63.2%
Watch

In 2021, the financial autonomy of SKARE FRANCE (-3049.6%) 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
7.31 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.39 years
Average +50 pts over 3 years

In 2021, the repayment capacity of SKARE FRANCE (7.31) 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 1.06. Coverage is just sufficient: any customer payment delay could create cash tensions.

Liquidity ratio (2021) ?
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

1.057

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
SKARE FRANCE

Sector positioning

Liquidity ratio
1.06 2021
2019
2020
2021
Q1: 131.26
Med: 212.55
Q3: 416.86
Watch

In 2021, the liquidity ratio of SKARE FRANCE (1.06) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.84x
Average

In 2021, the interest coverage of SKARE FRANCE (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 3629 days. Excellent situation: suppliers finance 3608 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-99%), freeing up cash.

Operating WCR (2021) ?
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

1 643 €

Customer credit (2021) ?
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

21 j

Supplier credit (2021) ?
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

3629 j

Inventory turnover (2021) ?
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

4 j

WCR in days of revenue (2021) ?
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

1 j

WCR and payment terms evolution
SKARE FRANCE

Positioning of SKARE FRANCE in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 72 733€ to 290 583€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
72k€ 130k€ 290k€
130 473 € Range: 72 733€ - 290 583€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare SKARE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about SKARE FRANCE

What is the revenue of SKARE FRANCE ?

The revenue of SKARE FRANCE in 2021 is 475 k€.

Is SKARE FRANCE profitable?

Yes, SKARE FRANCE generated a net profit of 133 k€ in 2021.

Where is the headquarters of SKARE FRANCE ?

The headquarters of SKARE FRANCE is located in CHEVILLY LARUE (94550), in the department Val-de-Marne.

Where to find the tax return of SKARE FRANCE ?

The tax return of SKARE 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 SKARE FRANCE operate?

SKARE FRANCE operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.