ANNE B. : revenue, balance sheet and financial ratios

ANNE B. is a French company founded 6 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in CHAMBERY (73000), this company of category PME shows in 2025 a revenue of 344 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, ANNE B. combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - ANNE B. (SIREN 877884304)
Indicator 2025 2024 2023 2022 2021 2020
Revenue 344 274 € 188 553 € 214 221 € 205 657 € 181 865 € 101 669 €
Net income 121 968 € -52 878 € 21 684 € 10 158 € 42 416 € 23 817 €
EBITDA 156 525 € -6 308 € 28 962 € 18 034 € 53 803 € 29 554 €
Net margin 35.4% -28.0% 10.1% 4.9% 23.3% 23.4%

Revenue and income statement

In 2025, ANNE B. achieves revenue of 344 k€. Over the period 2021-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2024, growth of +83% (189 k€ -> 344 k€). After deducting consumption (31 k€), gross margin stands at 313 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 157 k€, representing 45.5% of revenue. Positive scissor effect: EBITDA margin improves by +48.8 pts, sign of improved operational efficiency. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.6%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 122 k€, i.e. 35.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

344 274 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

313 282 €

EBITDA (2025) ?
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

156 525 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

139 542 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

121 968 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

45.5%

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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 52%. This ratio is less favorable than the sector median (7.0%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 26%. This ratio is slightly less favorable than the sector median (47.7%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 38.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.1%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.04%

Financial autonomy (2025) ?
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

25.79%

Cash flow / Revenue (2025) ?
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

37.95%

Repayment capacity (2025) ?
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

0.67

Asset age ratio (2025) ?
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

73.8%

Solvency indicators evolution
ANNE B.

Sector positioning

Debt ratio
52.04% 2025
Q1: 0.01%
Med: 6.95%
Q3: 39.79%
Watch

In 2025, the debt ratio of ANNE B. (52.0%) 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
25.79% 2025
Q1: 25.79%
Med: 47.66%
Q3: 65.57%
Average -48 pts over 2 years

In 2025, the financial autonomy of ANNE B. (25.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.12. This ratio is more favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2025) ?
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

3.12

Interest coverage (2025) ?
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

1.94

Liquidity indicators evolution
ANNE B.

Sector positioning

Liquidity ratio
3.12 2025
Q1: 1.08
Med: 2.3
Q3: 3.64
Good +39 pts over 3 years

In 2025, the liquidity ratio of ANNE B. (3.12) 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.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). WCR is negative (-36 days): operations structurally generate cash.

Operating WCR (2025) ?
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

-34 087 €

Customer credit (2025) ?
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

32 j

Supplier credit (2025) ?
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

91 j

Inventory turnover (2025) ?
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 (2025) ?
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

-36 j

WCR and payment terms evolution
ANNE B.

Positioning of ANNE B. in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of ANNE B. is estimated at 391 698 € (range 180 640€ - 784 765€). With an EBITDA of 156 525€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2025
132 transactions
180k€ 391k€ 784k€
391 698 € Range: 180 640€ - 784 765€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
156 525 € × 3.2x
Estimation 502 748 €
218 718€ - 1 026 409€
Revenue Multiple 30%
344 274 € × 0.35x
Estimation 119 635 €
79 948€ - 215 619€
Net Income Multiple 20%
121 968 € × 4.3x
Estimation 522 168 €
236 489€ - 1 034 378€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 de parfumerie et de produits de beauté en magasin spécialisé)

Compare ANNE B. with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Top companies in Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé:

Top companies in Savoie

Largest companies by revenue in the department Savoie:

Voir le classement complet du département Savoie

Frequently asked questions about ANNE B.

What is the revenue of ANNE B. ?

The revenue of ANNE B. in 2025 is 344 k€.

Is ANNE B. profitable?

Yes, ANNE B. generated a net profit of 122 k€ in 2025.

Where is the headquarters of ANNE B. ?

The headquarters of ANNE B. is located in CHAMBERY (73000), in the department Savoie.

Where to find the tax return of ANNE B. ?

The tax return of ANNE B. 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 ANNE B. operate?

ANNE B. operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.