SOCIETE DE VENTE A L'EXPORTATION : revenue, balance sheet and financial ratios

SOCIETE DE VENTE A L'EXPORTATION is a French company founded 43 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in LE LAMENTIN (97232), this company of category ETI shows in 2024 a revenue of 12.2 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 - SOCIETE DE VENTE A L'EXPORTATION (SIREN 326058229)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 243 701 € 12 706 167 € 10 114 606 € 6 643 619 € 6 149 296 € 11 554 618 € 11 153 922 € 10 297 203 € 10 818 491 €
Net income -727 160 € 286 106 € 176 241 € 471 060 € 288 804 € 1 255 618 € 1 281 612 € 842 137 € 1 109 130 €
EBITDA 3 485 442 € 4 386 139 € 3 461 085 € 2 048 652 € 1 513 424 € 4 258 608 € 4 051 956 € 3 411 747 € 4 060 100 €
Net margin -5.9% 2.3% 1.7% 7.1% 4.7% 10.9% 11.5% 8.2% 10.3%

Revenue and income statement

In 2024, SOCIETE DE VENTE A L'EXPORTATION achieves revenue of 12.2 M€. Revenue is growing positively over 9 years (CAGR: +1.6%). Slight decline of -4% vs 2023. After deducting consumption (5.2 M€), gross margin stands at 7.0 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.5 M€, representing 28.5% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -21%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -727 k€ (-5.9% of revenue), which will impact equity.

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

12 243 701 €

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

7 000 245 €

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

3 485 442 €

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

-965 271 €

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

-727 160 €

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

28.5%

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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 29%. The balance between equity and debt is satisfactory.

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

28.927%

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

-5.392%

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

62.8%

Solvency indicators evolution
SOCIETE DE VENTE A L'EXPORTATION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Excellent -25 pts over 3 years

In 2024, the debt ratio of SOCIETE DE VENTE A L'EXPO... (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
28.93% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Good -10 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE VENTE A L'EXPO... (28.9%) 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: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -42 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE VENTE A L'EXPO... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 87.88. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

87.878

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

0.263

Liquidity indicators evolution
SOCIETE DE VENTE A L'EXPORTATION

Sector positioning

Liquidity ratio
87.88 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Watch -34 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE VENTE A L'EXPO... (87.88) 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
0.26x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Good

In 2024, the interest coverage of SOCIETE DE VENTE A L'EXPO... (0.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 152 days. Excellent situation: suppliers finance 152 days of the operating cycle (retail model). Inventory turnover is 92 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 73 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +56%, requiring additional financing.

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

2 469 187 €

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

0 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

152 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

92 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

73 j

WCR and payment terms evolution
SOCIETE DE VENTE A L'EXPORTATION

Positioning of SOCIETE DE VENTE A L'EXPORTATION in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of SOCIETE DE VENTE A L'EXPORTATION is estimated at 8 592 386 € (range 4 110 167€ - 17 160 404€). With an EBITDA of 3 485 442€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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 2024
132 transactions
4110k€ 8592k€ 17160k€
8 592 386 € Range: 4 110 167€ - 17 160 404€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 485 442 € × 3.2x
Estimation 11 195 009 €
4 870 324€ - 22 855 715€
Revenue Multiple 30%
12 243 701 € × 0.35x
Estimation 4 254 683 €
2 843 240€ - 7 668 220€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 de parfumerie et de produits de beauté en magasin spécialisé)

Compare SOCIETE DE VENTE A L'EXPORTATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about SOCIETE DE VENTE A L'EXPORTATION

What is the revenue of SOCIETE DE VENTE A L'EXPORTATION ?

The revenue of SOCIETE DE VENTE A L'EXPORTATION in 2024 is 12.2 M€.

Is SOCIETE DE VENTE A L'EXPORTATION profitable?

SOCIETE DE VENTE A L'EXPORTATION recorded a net loss in 2024.

Where is the headquarters of SOCIETE DE VENTE A L'EXPORTATION ?

The headquarters of SOCIETE DE VENTE A L'EXPORTATION is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of SOCIETE DE VENTE A L'EXPORTATION ?

The tax return of SOCIETE DE VENTE A L'EXPORTATION 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 SOCIETE DE VENTE A L'EXPORTATION operate?

SOCIETE DE VENTE A L'EXPORTATION operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.