SIREN : 819647041
AROMA SPA INSTITUT is a French company founded 9 years ago, specialized in the sector Soins de beauté. Based in BILLY (41130), this company of category PME shows in 2022 a revenue of 62 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2018 | 2017 |
|---|---|---|---|
| Revenue | 61 507 € | 50 516 € | 37 344 € |
| Net income | 10 934 € | 13 833 € | 3 926 € |
| EBITDA | 11 054 € | 18 753 € | 6 981 € |
| Net margin | 17.8% | 27.4% | 10.5% |
In 2022, AROMA SPA INSTITUT achieves revenue of 62 k€. Over the period 2017-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +10.5%. Vs 2018, growth of +22% (51 k€ -> 62 k€). After deducting consumption (13 k€), gross margin stands at 49 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 18.0% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -41%, reducing margin by 19.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 17.8% of revenue. This profit can be retained or distributed to shareholders.
61 507 €
48 763 €
11 054 €
10 373 €
10 934 €
16.6%
The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
43.475%
62.345%
16.85%
2.298
69.0%
In 2022, the debt ratio of AROMA SPA INSTITUT (43.48) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of AROMA SPA INSTITUT (62.3%) 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.
In 2022, the repayment capacity of AROMA SPA INSTITUT (2.30) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 483.43. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
483.428
0.362
In 2022, the liquidity ratio of AROMA SPA INSTITUT (483.43) 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.
In 2022, the interest coverage of AROMA SPA INSTITUT (0.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 47 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-31%), freeing up cash.
7 992 €
0 j
21 j
93 j
47 j
Based on 155 transactions of similar company sales in 2022, the value of AROMA SPA INSTITUT is estimated at 52 412 € (range 25 229€ - 91 178€). With an EBITDA of 11 054€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (in line with sector norms). 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.
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This estimate is based on the analysis of 155 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare AROMA SPA INSTITUT with other companies in the same sector:
The revenue of AROMA SPA INSTITUT in 2022 is 62 k€.
Yes, AROMA SPA INSTITUT generated a net profit of 11 k€ in 2022.
The headquarters of AROMA SPA INSTITUT is located in BILLY (41130), in the department Loir-et-Cher.
The tax return of AROMA SPA INSTITUT 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).
AROMA SPA INSTITUT operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.