TENDANCE VOILE : revenue, balance sheet and financial ratios

TENDANCE VOILE is a French company founded 26 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in COGOLIN (83310), this company of category PME shows in 2021 a revenue of 1.5 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 - TENDANCE VOILE (SIREN 423538297)
Indicator 2023 2022 2021 2020 2019 2018 2016
Revenue N/C N/C 1 452 841 € N/C 1 511 401 € 2 765 803 € N/C
Net income 6 795 € 176 281 € 61 032 € 44 773 € 64 423 € 53 346 € 81 085 €
EBITDA N/C N/C 84 116 € N/C 91 850 € 181 886 € N/C
Net margin N/C N/C 4.2% N/C 4.3% 1.9% N/C

Revenue and income statement

In 2023, TENDANCE VOILE generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 81 k€ -> 7 k€.

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

6 795 €

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

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

35.636%

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

38.261%

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

9.6%

Solvency indicators evolution
TENDANCE VOILE

Sector positioning

Debt ratio
35.64 2023
2021
2022
2023
Q1: 9.97
Med: 41.27
Q3: 119.84
Good

In 2023, the debt ratio of TENDANCE VOILE (35.64) 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
38.26% 2023
2021
2022
2023
Q1: 16.35%
Med: 38.52%
Q3: 59.21%
Average +25 pts over 3 years

In 2023, the financial autonomy of TENDANCE VOILE (38.3%) 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
0.68 years 2021
2021
Q1: 0.0 years
Med: 1.41 years
Q3: 4.13 years
Good

In 2021, the repayment capacity of TENDANCE VOILE (0.68) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 194.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

194.391

Liquidity indicators evolution
TENDANCE VOILE

Sector positioning

Liquidity ratio
194.39 2023
2021
2022
2023
Q1: 164.92
Med: 254.92
Q3: 405.65
Average +17 pts over 3 years

In 2023, the liquidity ratio of TENDANCE VOILE (194.39) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.14x 2021
2021
Q1: 0.0x
Med: 1.03x
Q3: 3.56x
Average

In 2021, the interest coverage of TENDANCE VOILE (0.1x) 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.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
TENDANCE VOILE

Positioning of TENDANCE VOILE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of TENDANCE VOILE is estimated at 31 065 € (range 12 275€ - 56 150€). 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 2023
239 transactions
12k€ 31k€ 56k€
31 065 € Range: 12 275€ - 56 150€
NAF 5 all-time

Valuation method used

Net Income Multiple
6 795 € × 4.6x = 31 065 €
Range: 12 276€ - 56 151€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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'articles de sport en magasin spécialisé)

Compare TENDANCE VOILE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about TENDANCE VOILE

What is the revenue of TENDANCE VOILE ?

The revenue of TENDANCE VOILE in 2021 is 1.5 M€.

Is TENDANCE VOILE profitable?

Yes, TENDANCE VOILE generated a net profit of 7 k€ in 2023.

Where is the headquarters of TENDANCE VOILE ?

The headquarters of TENDANCE VOILE is located in COGOLIN (83310), in the department Var.

Where to find the tax return of TENDANCE VOILE ?

The tax return of TENDANCE VOILE 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 TENDANCE VOILE operate?

TENDANCE VOILE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.