ANNE-MARIE BEAULIET SARL : revenue, balance sheet and financial ratios

ANNE-MARIE BEAULIET SARL is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in FOURAS (17450), this company of category PME shows in 2021 a revenue of 156 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 - ANNE-MARIE BEAULIET SARL (SIREN 438848160)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue 156 001 € 138 213 € 191 577 € 152 731 € 147 198 € 205 356 € 159 957 €
Net income 2 813 € -105 758 € 10 726 € 10 176 € 7 175 € 3 980 € 12 992 €
EBITDA 11 664 € -4 304 € 20 444 € 19 363 € 18 853 € 13 563 € 30 706 €
Net margin 1.8% -76.5% 5.6% 6.7% 4.9% 1.9% 8.1%

Revenue and income statement

In 2021, ANNE-MARIE BEAULIET SARL achieves revenue of 156 k€. Activity remains stable over the period (CAGR: -0.4%). Vs 2020, growth of +13% (138 k€ -> 156 k€). After deducting consumption (66 k€), gross margin stands at 90 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 7.5% of revenue. Positive scissor effect: EBITDA margin improves by +10.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

156 001 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 065 €

EBITDA (2021) ?
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

11 664 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 309 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 813 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.1%

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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 373%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 24.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

372.569%

Financial autonomy (2021) ?
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

19.444%

Cash flow / Revenue (2021) ?
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

2.98%

Repayment capacity (2021) ?
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

24.436

Asset age ratio (2021) ?
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

23.8%

Solvency indicators evolution
ANNE-MARIE BEAULIET SARL

Sector positioning

Debt ratio
372.57 2021
2019
2020
2021
Q1: 0.0
Med: 17.5
Q3: 89.09
Watch

In 2021, the debt ratio of ANNE-MARIE BEAULIET SARL (372.57) 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
19.44% 2021
2019
2020
2021
Q1: 9.99%
Med: 33.18%
Q3: 58.7%
Average -30 pts over 3 years

In 2021, the financial autonomy of ANNE-MARIE BEAULIET SARL (19.4%) 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
24.44 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Average

In 2021, the repayment capacity of ANNE-MARIE BEAULIET SARL (24.44) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1190.62. 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 4.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

1190.616

Interest coverage (2021) ?
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

4.252

Liquidity indicators evolution
ANNE-MARIE BEAULIET SARL

Sector positioning

Liquidity ratio
1190.62 2021
2019
2020
2021
Q1: 128.39
Med: 209.25
Q3: 357.22
Excellent

In 2021, the liquidity ratio of ANNE-MARIE BEAULIET SARL (1190.62) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4.25x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.75x
Excellent +12 pts over 3 years

In 2021, the interest coverage of ANNE-MARIE BEAULIET SARL (4.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 141 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 7 days. The gap of 134 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 131 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 321 days of revenue, i.e. 139 k€ to permanently finance.

Operating WCR (2021) ?
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

139 115 €

Customer credit (2021) ?
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

141 j

Supplier credit (2021) ?
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

7 j

Inventory turnover (2021) ?
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

131 j

WCR in days of revenue (2021) ?
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

321 j

WCR and payment terms evolution
ANNE-MARIE BEAULIET SARL

Positioning of ANNE-MARIE BEAULIET SARL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of ANNE-MARIE BEAULIET SARL is estimated at 32 654 € (range 19 193€ - 100 231€). With an EBITDA of 11 664€, 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 2021
64 tx
19k€ 32k€ 100k€
32 654 € Range: 19 193€ - 100 231€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 664 € × 2.4x
Estimation 27 582 €
13 607€ - 129 754€
Revenue Multiple 30%
156 001 € × 0.38x
Estimation 59 501 €
39 553€ - 95 851€
Net Income Multiple 20%
2 813 € × 1.8x
Estimation 5 069 €
2 622€ - 32 998€

Valuation evolution

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 ANNE-MARIE BEAULIET SARL 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 ANNE-MARIE BEAULIET SARL

What is the revenue of ANNE-MARIE BEAULIET SARL ?

The revenue of ANNE-MARIE BEAULIET SARL in 2021 is 156 k€.

Is ANNE-MARIE BEAULIET SARL profitable?

Yes, ANNE-MARIE BEAULIET SARL generated a net profit of 3 k€ in 2021.

Where is the headquarters of ANNE-MARIE BEAULIET SARL ?

The headquarters of ANNE-MARIE BEAULIET SARL is located in FOURAS (17450), in the department Charente-Maritime.

Where to find the tax return of ANNE-MARIE BEAULIET SARL ?

The tax return of ANNE-MARIE BEAULIET SARL 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-MARIE BEAULIET SARL operate?

ANNE-MARIE BEAULIET SARL 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.