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SMOKING-SHOP : revenue, balance sheet and financial ratios

SMOKING-SHOP is a French company founded 7 years ago, specialized in the sector Vente à distance sur catalogue général. Based in ST-GERMAIN-DE-PASQUIER (27370), this company of category PME shows in 2022 a revenue of 44 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-SHOP (SIREN 844877860)
Indicator 2022
Revenue 44 201 €
Net income 82 €
EBITDA 6 262 €
Net margin 0.2%

Revenue and income statement

In 2022, SMOKING-SHOP achieves revenue of 44 k€. After deducting consumption (27 k€), gross margin stands at 17 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 14.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 82 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

44 201 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

17 043 €

EBITDA (2022) ?
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

6 262 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

262 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

82 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.2%

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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 211%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

211.077%

Financial autonomy (2022) ?
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

67.859%

Cash flow / Revenue (2022) ?
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

13.76%

Repayment capacity (2022) ?
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

1.347

Asset age ratio (2022) ?
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

60.0%

Solvency indicators evolution
SMOKING-SHOP

Sector positioning

Debt ratio
211.08 2022
2022
Q1: 0.0
Med: 5.82
Q3: 92.23
Watch

In 2022, the debt ratio of SMOKING-SHOP (211.08) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
67.86% 2022
2022
Q1: 0.18%
Med: 23.29%
Q3: 56.83%
Excellent

In 2022, the financial autonomy of SMOKING-SHOP (67.9%) 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
1.35 years 2022
2022
Q1: -0.18 years
Med: 0.0 years
Q3: 0.33 years
Average

In 2022, the repayment capacity of SMOKING-SHOP (1.35) 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 interest coverage ratio (= EBIT / Interest expenses) is 2.9x. Financial charges are adequately covered by operations.

Interest coverage (2022) ?
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

2.874

Liquidity indicators evolution
SMOKING-SHOP

Sector positioning

Interest coverage
2.87x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.2x
Excellent

In 2022, the interest coverage of SMOKING-SHOP (2.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Positioning of SMOKING-SHOP in its sector

Comparison with sector Vente à distance sur catalogue général

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of SMOKING-SHOP is estimated at 13 615 € (range 6 453€ - 30 958€). With an EBITDA of 6 262€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2022
121 transactions
6k€ 13k€ 30k€
13 615 € Range: 6 453€ - 30 958€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 262 € × 3.2x
Estimation 19 948 €
8 716€ - 46 198€
Revenue Multiple 30%
44 201 € × 0.27x
Estimation 11 933 €
6 917€ - 25 642€
Net Income Multiple 20%
82 € × 3.8x
Estimation 308 €
101€ - 832€
How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue général)

Compare SMOKING-SHOP with other companies in the same sector:

Frequently asked questions about SMOKING-SHOP

What is the revenue of SMOKING-SHOP ?

The revenue of SMOKING-SHOP in 2022 is 44 k€.

Is SMOKING-SHOP profitable?

Yes, SMOKING-SHOP generated a net profit of 82€ in 2022.

Where is the headquarters of SMOKING-SHOP ?

The headquarters of SMOKING-SHOP is located in ST-GERMAIN-DE-PASQUIER (27370), in the department Eure.

Where to find the tax return of SMOKING-SHOP ?

The tax return of SMOKING-SHOP 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-SHOP operate?

SMOKING-SHOP operates in the sector Vente à distance sur catalogue général (NAF code 47.91A). See the 'Sector positioning' section above to compare the company with its competitors.