LR HEALTH & BEAUTY SYSTEMS SAS : revenue, balance sheet and financial ratios

LR HEALTH & BEAUTY SYSTEMS SAS is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in CALUIRE-ET-CUIRE (69300), this company of category PME shows in 2024 a revenue of 24.8 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

Historique financier - LR HEALTH & BEAUTY SYSTEMS SAS (SIREN 529089526)
Kennzahl 2024 2022 2021 2020 2019 2018 2017 2016
Umsatz 24 798 829 € 21 054 791 € 29 669 493 € 30 682 175 € 21 882 096 € 18 804 136 € 23 763 011 € 26 348 614 €
Nettoergebnis 572 765 € 361 141 € 1 376 396 € 533 564 € 307 344 € 490 096 € 608 427 € 545 980 €
EBITDA 583 412 € 200 295 € 971 386 € 1 628 726 € 372 142 € 554 485 € 687 329 € 802 558 €
Nettomarge 2.3% 1.7% 4.6% 1.7% 1.4% 2.6% 2.6% 2.1%

Umsatz und Gewinn- und Verlustrechnung

In 2024, LR HEALTH & BEAUTY SYSTEMS SAS achieves revenue of 24.8 M€. Activity remains stable over the period (CAGR: -0.8%). Vs 2022, growth of +18% (21.1 M€ -> 24.8 M€). After deducting consumption (8.9 M€), gross margin stands at 15.9 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 583 k€, representing 2.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 573 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

24 798 829 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

15 895 733 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

583 412 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

560 733 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

572 765 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

2.4%

Chargement du compte de résultat...

Évolution graphique

Anzeigen :

Aktiva

Chargement des données...

Passiva

Chargement des données...

Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

0.296%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

18.732%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

2.396%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.006

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

40.9%

Entwicklung der Solvenzkennzahlen
LR HEALTH & BEAUTY SYSTEMS SAS

Positionnement sectoriel

Debt ratio
0.3 2024
2021
2022
2024
Q1: 0.0
Méd: 8.39
Q3: 53.18
Good

In 2024, the debt ratio of LR HEALTH & BEAUTY SYSTEM... (0.30) 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
18.73% 2024
2021
2022
2024
Q1: 6.69%
Méd: 30.09%
Q3: 58.97%
Average -6 pts über 3 Jahre

In 2024, the financial autonomy of LR HEALTH & BEAUTY SYSTEM... (18.7%) 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
0.01 years 2024
2021
2022
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.32 years
Average

In 2024, the repayment capacity of LR HEALTH & BEAUTY SYSTEM... (0.01) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 67.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

67.56

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.0

Entwicklung der Liquiditätskennzahlen
LR HEALTH & BEAUTY SYSTEMS SAS

Positionnement sectoriel

Liquidity ratio
67.56 2024
2021
2022
2024
Q1: 124.88
Méd: 209.33
Q3: 380.42
Average +13 pts über 3 Jahre

In 2024, the liquidity ratio of LR HEALTH & BEAUTY SYSTEM... (67.56) 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 2024
2021
2022
2024
Q1: 0.0x
Méd: 0.0x
Q3: 6.4x
Average -26 pts über 3 Jahre

In 2024, the interest coverage of LR HEALTH & BEAUTY SYSTEM... (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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-1 days): operations structurally generate cash. Notable WCR improvement over the period (-109%), freeing up cash.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-83 324 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

15 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

44 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-1 j

Entwicklung des Working Capital und der Zahlungsfristen
LR HEALTH & BEAUTY SYSTEMS SAS

Positionnement de LR HEALTH & BEAUTY SYSTEMS SAS dans son secteur

Vergleich mit der Branche Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Bewertungsschätzung

Based on 64 transactions of similar company sales (all years), the value of LR HEALTH & BEAUTY SYSTEMS SAS is estimated at 3 733 791 € (range 2 333 342€ - 9 159 912€). With an EBITDA of 583 412€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2024
64 tx
2333k€ 3733k€ 9159k€
3 733 791 € Range: 2 333 342€ - 9 159 912€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
583 412 € × 2.4x
Estimation 1 379 595 €
680 583€ - 6 490 035€
Revenue Multiple 30%
24 798 829 € × 0.38x
Estimation 9 458 580 €
6 287 555€ - 15 237 032€
Net Income Multiple 20%
572 765 € × 1.8x
Estimation 1 032 101 €
533 924€ - 6 718 925€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare LR HEALTH & BEAUTY SYSTEMS SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about LR HEALTH & BEAUTY SYSTEMS SAS

What is the revenue of LR HEALTH & BEAUTY SYSTEMS SAS ?

The revenue of LR HEALTH & BEAUTY SYSTEMS SAS in 2024 is 24.8 M€.

Is LR HEALTH & BEAUTY SYSTEMS SAS profitable?

Yes, LR HEALTH & BEAUTY SYSTEMS SAS generated a net profit of 573 k€ in 2024.

Where is the headquarters of LR HEALTH & BEAUTY SYSTEMS SAS ?

The headquarters of LR HEALTH & BEAUTY SYSTEMS SAS is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.

Where to find the tax return of LR HEALTH & BEAUTY SYSTEMS SAS ?

The tax return of LR HEALTH & BEAUTY SYSTEMS SAS 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 LR HEALTH & BEAUTY SYSTEMS SAS operate?

LR HEALTH & BEAUTY SYSTEMS SAS operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.