SIREN : 800868606
THEO ET CHLOE is a French company founded 12 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PUSEY (70000), this company of category PME shows in 2018 a revenue of 754 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
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 754 233 € | 860 050 € | 915 518 € |
| Net income | 8 516 € | 31 987 € | 29 293 € |
| EBITDA | 57 986 € | 93 523 € | 86 731 € |
| Net margin | 1.1% | 3.7% | 3.2% |
In 2018, THEO ET CHLOE achieves revenue of 754 k€. Revenue is declining over the period 2016-2018 (CAGR: -9.2%). Significant drop of -12% vs 2017. After deducting consumption (512 k€), gross margin stands at 242 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 7.7% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -38%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.
754 233 €
242 272 €
57 986 €
9 788 €
8 516 €
7.7%
The debt ratio (= Financial debt / Equity x 100) stands at 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
147.813%
32.57%
7.641%
3.431
43.9%
In 2018, the debt ratio of THEO ET CHLOE (147.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2018, the financial autonomy of THEO ET CHLOE (32.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2018, the repayment capacity of THEO ET CHLOE (3.43) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 261.75. 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 8.8x. Operating income very largely covers interest expenses: high safety margin.
261.75
8.842
In 2018, the liquidity ratio of THEO ET CHLOE (261.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2018, the interest coverage of THEO ET CHLOE (8.8x) 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) 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: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Overall, WCR represents 18 days of revenue, i.e. 37 k€ to permanently finance. Over 2016-2018, WCR increased by +62%, requiring additional financing.
36 867 €
0 j
30 j
0 j
18 j
Based on 160 transactions of similar company sales in 2018, the value of THEO ET CHLOE is estimated at 163 540 € (range 78 822€ - 349 020€). With an EBITDA of 57 986€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 160 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare THEO ET CHLOE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of THEO ET CHLOE in 2018 is 754 k€.
Yes, THEO ET CHLOE generated a net profit of 9 k€ in 2018.
The headquarters of THEO ET CHLOE is located in PUSEY (70000), in the department Haute-Saone.
The tax return of THEO ET CHLOE 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).
THEO ET CHLOE 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.