WHERE PARIS : revenue, balance sheet and financial ratios

WHERE PARIS is a French company founded 33 years ago, specialized in the sector Édition de revues et périodiques. Based in PARIS (75008), this company of category PME shows in 2018 a revenue of 1.4 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 - WHERE PARIS (SIREN 391247251)
Indicator 2018 2017 2016
Revenue 1 428 605 € 1 716 171 € 1 874 017 €
Net income -115 798 € -13 550 € 611 €
EBITDA -66 010 € 24 447 € 38 418 €
Net margin -8.1% -0.8% 0.0%

Revenue and income statement

In 2018, WHERE PARIS achieves revenue of 1.4 M€. Revenue is declining over the period 2016-2018 (CAGR: -12.7%). Significant drop of -17% vs 2017. After deducting consumption (130 k€), gross margin stands at 1.3 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -66 k€, representing -4.6% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -370%, reducing margin by 6.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -116 k€ (-8.1% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 428 605 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 298 187 €

EBITDA (2018) ?
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

-66 010 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-115 734 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-115 798 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.6%

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

123.884%

Financial autonomy (2018) ?
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

24.495%

Cash flow / Revenue (2018) ?
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

-7.479%

Repayment capacity (2018) ?
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

-2.057

Asset age ratio (2018) ?
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

11.0%

Solvency indicators evolution
WHERE PARIS

Sector positioning

Debt ratio
123.88 2018
2016
2017
2018
Q1: 0.0
Med: 0.65
Q3: 26.55
Watch

In 2018, the debt ratio of WHERE PARIS (123.88) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.5% 2018
2016
2017
2018
Q1: 2.68%
Med: 26.17%
Q3: 57.14%
Average -10 pts over 3 years

In 2018, the financial autonomy of WHERE PARIS (24.5%) 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
-2.06 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.29 years
Excellent

In 2018, the repayment capacity of WHERE PARIS (-2.06) 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 179.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

179.935

Interest coverage (2018) ?
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

0.0

Liquidity indicators evolution
WHERE PARIS

Sector positioning

Liquidity ratio
179.94 2018
2016
2017
2018
Q1: 110.85
Med: 180.14
Q3: 336.42
Average +7 pts over 3 years

In 2018, the liquidity ratio of WHERE PARIS (179.94) 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
0.0x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.75x
Average -50 pts over 3 years

In 2018, the interest coverage of WHERE PARIS (0.0x) 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. Average customer payment term: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. Overall, WCR represents 30 days of revenue, i.e. 121 k€ to permanently finance. Notable WCR improvement over the period (-41%), freeing up cash.

Operating WCR (2018) ?
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

120 789 €

Customer credit (2018) ?
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

56 j

Supplier credit (2018) ?
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

56 j

Inventory turnover (2018) ?
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 in days of revenue (2018) ?
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

30 j

WCR and payment terms evolution
WHERE PARIS

Positioning of WHERE PARIS in its sector

Comparison with sector Édition de revues et périodiques

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of WHERE PARIS is estimated at 234 936 € (range 160 136€ - 649 987€). The price/revenue ratio is 0.16x (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 2018
67 tx
160k€ 234k€ 649k€
234 936 € Range: 160 136€ - 649 987€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 428 605 € × 0.16x = 234 936 €
Range: 160 136€ - 649 987€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Édition de revues et périodiques)

Compare WHERE PARIS with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de revues et périodiques

Frequently asked questions about WHERE PARIS

What is the revenue of WHERE PARIS ?

The revenue of WHERE PARIS in 2018 is 1.4 M€.

Is WHERE PARIS profitable?

WHERE PARIS recorded a net loss in 2018.

Where is the headquarters of WHERE PARIS ?

The headquarters of WHERE PARIS is located in PARIS (75008), in the department Paris.

Where to find the tax return of WHERE PARIS ?

The tax return of WHERE PARIS 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 WHERE PARIS operate?

WHERE PARIS operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.