Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

VARIATIONS : revenue, balance sheet and financial ratios

VARIATIONS is a French company founded 5 years ago, specialized in the sector Vente à distance sur catalogue général. Based in PARIS (75002), this company of category PME shows in 2023 a net income positive of 385 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 - VARIATIONS (SIREN 884331588)
Indicator 2023 2022
Revenue N/C N/C
Net income 384 797 € -241 468 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, VARIATIONS generates positive net income of 385 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

384 797 €

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. 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

46.689%

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

35.981%

Solvency indicators evolution
VARIATIONS

Sector positioning

Debt ratio
46.69 2023
2022
2023
Q1: 0.0
Med: 0.5
Q3: 54.59
Average

In 2023, the debt ratio of VARIATIONS (46.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
35.98% 2023
2022
2023
Q1: 0.0%
Med: 18.48%
Q3: 51.91%
Good +22 pts over 2 years

In 2023, the financial autonomy of VARIATIONS (36.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 184.58. 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

184.578

Liquidity indicators evolution
VARIATIONS

Sector positioning

Liquidity ratio
184.58 2023
2022
2023
Q1: 92.37
Med: 168.72
Q3: 354.82
Good -8 pts over 2 years

In 2023, the liquidity ratio of VARIATIONS (184.58) 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.

Positioning of VARIATIONS 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 VARIATIONS is estimated at 1 445 891 € (range 471 729€ - 3 903 829€). 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
121 transactions
471k€ 1445k€ 3903k€
1 445 891 € Range: 471 729€ - 3 903 829€
NAF 5 all-time

Valuation method used

Net Income Multiple
384 797 € × 3.8x = 1 445 892 €
Range: 471 729€ - 3 903 829€

Only this financial indicator is available for this company.

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 VARIATIONS with other companies in the same sector:

Frequently asked questions about VARIATIONS

What is the revenue of VARIATIONS ?

The revenue of VARIATIONS is not publicly disclosed (confidential accounts filed with INPI).

Is VARIATIONS profitable?

Yes, VARIATIONS generated a net profit of 385 k€ in 2023.

Where is the headquarters of VARIATIONS ?

The headquarters of VARIATIONS is located in PARIS (75002), in the department Paris.

Where to find the tax return of VARIATIONS ?

The tax return of VARIATIONS 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 VARIATIONS operate?

VARIATIONS 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.