SOCIETE D'EXPLOITATION DE PRET A PORTER : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DE PRET A PORTER is a French company founded 48 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MARSEILLE (13011), this company of category PME shows in 2023 a revenue of 2.3 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 D'EXPLOITATION DE PRET A PORTER (SIREN 314529132)
Indicator 2023 2020 2019 2018 2017
Revenue 2 275 117 € 4 056 541 € 4 567 627 € 4 710 083 € N/C
Net income 112 164 € 1 432 975 € 107 184 € 259 241 € -1 136 046 €
EBITDA 154 365 € -293 768 € 117 746 € 249 829 € N/C
Net margin 4.9% 35.3% 2.3% 5.5% N/C

Revenue and income statement

In 2023, SOCIETE D'EXPLOITATION DE PRET A PORTER achieves revenue of 2.3 M€. Revenue is declining over the period 2018-2023 (CAGR: -13.5%). Significant drop of -44% vs 2020. After deducting consumption (1.3 M€), gross margin stands at 990 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 154 k€, representing 6.8% of revenue. Positive scissor effect: EBITDA margin improves by +14.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 275 117 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

989 700 €

EBITDA (2023) ?
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

154 365 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

154 179 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

112 164 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.8%

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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 26%. 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 73%. 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 8.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.28%

Financial autonomy (2023) ?
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

73.018%

Cash flow / Revenue (2023) ?
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

5.307%

Repayment capacity (2023) ?
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

8.314

Asset age ratio (2023) ?
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

7.2%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DE PRET A PORTER

Sector positioning

Debt ratio
26.28 2023
2019
2020
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Good +19 pts over 3 years

In 2023, the debt ratio of SOCIETE D'EXPLOITATION DE... (26.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
73.02% 2023
2019
2020
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Excellent +17 pts over 3 years

In 2023, the financial autonomy of SOCIETE D'EXPLOITATION DE... (73.0%) 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
8.31 years 2023
2019
2020
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Watch +33 pts over 3 years

In 2023, the repayment capacity of SOCIETE D'EXPLOITATION DE... (8.31) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 978.55. 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 4.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

978.547

Interest coverage (2023) ?
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

4.812

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DE PRET A PORTER

Sector positioning

Liquidity ratio
978.55 2023
2019
2020
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Excellent

In 2023, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (978.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4.81x 2023
2019
2020
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Excellent +50 pts over 3 years

In 2023, the interest coverage of SOCIETE D'EXPLOITATION DE... (4.8x) 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.

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: 41 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 15 days of revenue, i.e. 95 k€ to permanently finance.

Operating WCR (2023) ?
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

94 531 €

Customer credit (2023) ?
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 (2023) ?
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

41 j

Inventory turnover (2023) ?
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

26 j

WCR in days of revenue (2023) ?
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

15 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DE PRET A PORTER

Positioning of SOCIETE D'EXPLOITATION DE PRET A PORTER in its sector

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

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of SOCIETE D'EXPLOITATION DE PRET A PORTER is estimated at 616 051 € (range 309 240€ - 1 222 099€). With an EBITDA of 154 365€, the sector multiple of 3.8x is applied. The price/revenue ratio is 0.36x (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 2023
70 tx
309k€ 616k€ 1222k€
616 051 € Range: 309 240€ - 1 222 099€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
154 365 € × 3.8x
Estimation 582 290 €
265 055€ - 1 297 151€
Revenue Multiple 30%
2 275 117 € × 0.36x
Estimation 818 525 €
452 932€ - 1 196 386€
Net Income Multiple 20%
112 164 € × 3.5x
Estimation 396 746 €
204 168€ - 1 073 040€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 SOCIETE D'EXPLOITATION DE PRET A PORTER 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 SOCIETE D'EXPLOITATION DE PRET A PORTER

What is the revenue of SOCIETE D'EXPLOITATION DE PRET A PORTER ?

The revenue of SOCIETE D'EXPLOITATION DE PRET A PORTER in 2023 is 2.3 M€.

Is SOCIETE D'EXPLOITATION DE PRET A PORTER profitable?

Yes, SOCIETE D'EXPLOITATION DE PRET A PORTER generated a net profit of 112 k€ in 2023.

Where is the headquarters of SOCIETE D'EXPLOITATION DE PRET A PORTER ?

The headquarters of SOCIETE D'EXPLOITATION DE PRET A PORTER is located in MARSEILLE (13011), in the department Bouches-du-Rhone.

Where to find the tax return of SOCIETE D'EXPLOITATION DE PRET A PORTER ?

The tax return of SOCIETE D'EXPLOITATION DE PRET A PORTER 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 D'EXPLOITATION DE PRET A PORTER operate?

SOCIETE D'EXPLOITATION DE PRET A PORTER 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.