ARMORIQUE BEAUTE : revenue, balance sheet and financial ratios

ARMORIQUE BEAUTE is a French company founded 39 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in AIX-EN-PROVENCE (13100), this company of category PME shows in 2024 a revenue of 420 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 - ARMORIQUE BEAUTE (SIREN 340110832)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 419 579 € 681 719 € 881 488 € 764 671 € 734 972 € 1 326 025 € 1 673 420 € 1 763 071 € 1 942 082 €
Net income -224 500 € -154 713 € -218 863 € 448 845 € -317 529 € -924 685 € -531 177 € -585 586 € -448 519 €
EBITDA -207 595 € -198 537 € -216 406 € -134 202 € -230 897 € -552 736 € -452 659 € -428 090 € -378 787 €
Net margin -53.5% -22.7% -24.8% 58.7% -43.2% -69.7% -31.7% -33.2% -23.1%

Revenue and income statement

In 2024, ARMORIQUE BEAUTE achieves revenue of 420 k€. Revenue is declining over the period 2016-2024 (CAGR: -17.4%). Significant drop of -38% vs 2023. After deducting consumption (243 k€), gross margin stands at 177 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -208 k€, representing -49.5% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -5%, reducing margin by 20.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -224 k€ (-53.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

419 579 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

176 935 €

EBITDA (2024) ?
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

-207 595 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-214 088 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-224 500 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-49.5%

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

113.458%

Financial autonomy (2024) ?
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

34.421%

Cash flow / Revenue (2024) ?
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

-48.645%

Repayment capacity (2024) ?
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

-1.95

Asset age ratio (2024) ?
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

1.6%

Solvency indicators evolution
ARMORIQUE BEAUTE

Sector positioning

Debt ratio
113.46 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average +41 pts over 3 years

In 2024, the debt ratio of ARMORIQUE BEAUTE (113.46) 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
34.42% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good -24 pts over 3 years

In 2024, the financial autonomy of ARMORIQUE BEAUTE (34.4%) 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.

Repayment capacity
-1.95 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent

In 2024, the repayment capacity of ARMORIQUE BEAUTE (-1.95) 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 35.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

35.3

Interest coverage (2024) ?
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

-1.168

Liquidity indicators evolution
ARMORIQUE BEAUTE

Sector positioning

Liquidity ratio
35.3 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Watch

In 2024, the liquidity ratio of ARMORIQUE BEAUTE (35.30) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-1.17x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Average

In 2024, the interest coverage of ARMORIQUE BEAUTE (-1.2x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 123 days of the operating cycle (retail model). Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). WCR is negative (-31 days): operations structurally generate cash. Notable WCR improvement over the period (-105%), freeing up cash.

Operating WCR (2024) ?
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

-36 432 €

Customer credit (2024) ?
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

2 j

Supplier credit (2024) ?
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

125 j

Inventory turnover (2024) ?
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

64 j

WCR in days of revenue (2024) ?
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

-31 j

WCR and payment terms evolution
ARMORIQUE BEAUTE

Positioning of ARMORIQUE BEAUTE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of ARMORIQUE BEAUTE is estimated at 79 353 € (range 54 465€ - 154 709€). The price/revenue ratio is 0.19x (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
68 tx
54k€ 79k€ 154k€
79 353 € Range: 54 465€ - 154 709€
NAF 5 année 2024

Valuation method used

Revenue Multiple
419 579 € × 0.19x = 79 353 €
Range: 54 465€ - 154 710€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 d'habillement en magasin spécialisé)

Compare ARMORIQUE BEAUTE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about ARMORIQUE BEAUTE

What is the revenue of ARMORIQUE BEAUTE ?

The revenue of ARMORIQUE BEAUTE in 2024 is 420 k€.

Is ARMORIQUE BEAUTE profitable?

ARMORIQUE BEAUTE recorded a net loss in 2024.

Where is the headquarters of ARMORIQUE BEAUTE ?

The headquarters of ARMORIQUE BEAUTE is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.

Where to find the tax return of ARMORIQUE BEAUTE ?

The tax return of ARMORIQUE BEAUTE 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 ARMORIQUE BEAUTE operate?

ARMORIQUE BEAUTE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.