SMOKING FREE PARTHENAY : revenue, balance sheet and financial ratios

SMOKING FREE PARTHENAY is a French company founded 7 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARTHENAY (79200), this company of category PME shows in 2024 a revenue of 205 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 - SMOKING FREE PARTHENAY (SIREN 848741393)
Indicator 2024 2022
Revenue 204 897 € 180 160 €
Net income 5 888 € 1 530 €
EBITDA 5 688 € 4 607 €
Net margin 2.9% 0.8%

Revenue and income statement

In 2024, SMOKING FREE PARTHENAY achieves revenue of 205 k€. Vs 2022, growth of +14% (180 k€ -> 205 k€). After deducting consumption (105 k€), gross margin stands at 100 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 2.9% 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

204 897 €

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

100 244 €

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

5 688 €

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

5 657 €

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

5 888 €

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

2.8%

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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 -3%. 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 -49%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-2.54%

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

-48.626%

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

3.004%

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

0.095

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

14.4%

Solvency indicators evolution
SMOKING FREE PARTHENAY

Sector positioning

Debt ratio
-2.54 2024
2022
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Excellent

In 2024, the debt ratio of SMOKING FREE PARTHENAY (-2.54) 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
-48.63% 2024
2022
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average

In 2024, the financial autonomy of SMOKING FREE PARTHENAY (-48.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.1 years 2024
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average

In 2024, the repayment capacity of SMOKING FREE PARTHENAY (0.10) 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 56.30. 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

56.297

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

0.0

Liquidity indicators evolution
SMOKING FREE PARTHENAY

Sector positioning

Liquidity ratio
56.3 2024
2022
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Watch

In 2024, the liquidity ratio of SMOKING FREE PARTHENAY (56.30) 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 2024
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Average -35 pts over 2 years

In 2024, the interest coverage of SMOKING FREE PARTHENAY (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 148 days. Excellent situation: suppliers finance 147 days of the operating cycle (retail model). Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 44 days of revenue, i.e. 25 k€ 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

24 788 €

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

1 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

148 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

16 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

44 j

WCR and payment terms evolution
SMOKING FREE PARTHENAY

Positioning of SMOKING FREE PARTHENAY in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SMOKING FREE PARTHENAY is estimated at 46 710 € (range 27 607€ - 78 590€). With an EBITDA of 5 688€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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
117 transactions
27k€ 46k€ 78k€
46 710 € Range: 27 607€ - 78 590€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 688 € × 4.0x
Estimation 22 592 €
15 588€ - 42 595€
Revenue Multiple 30%
204 897 € × 0.53x
Estimation 108 482 €
61 538€ - 161 309€
Net Income Multiple 20%
5 888 € × 2.4x
Estimation 14 346 €
6 759€ - 44 502€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 commerces de détail spécialisés divers)

Compare SMOKING FREE PARTHENAY with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SMOKING FREE PARTHENAY

What is the revenue of SMOKING FREE PARTHENAY ?

The revenue of SMOKING FREE PARTHENAY in 2024 is 205 k€.

Is SMOKING FREE PARTHENAY profitable?

Yes, SMOKING FREE PARTHENAY generated a net profit of 6 k€ in 2024.

Where is the headquarters of SMOKING FREE PARTHENAY ?

The headquarters of SMOKING FREE PARTHENAY is located in PARTHENAY (79200), in the department Deux-Sevres.

Where to find the tax return of SMOKING FREE PARTHENAY ?

The tax return of SMOKING FREE PARTHENAY 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 SMOKING FREE PARTHENAY operate?

SMOKING FREE PARTHENAY operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.