BEAULUC : revenue, balance sheet and financial ratios

BEAULUC is a French company founded 25 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in MELUN (77000), this company of category PME shows in 2018 a revenue of 551 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 - BEAULUC (SIREN 432452894)
Indicator 2022 2018 2016 2015
Revenue N/C 550 989 € 546 344 € 542 483 €
Net income 580 € 33 806 € 748 € -3 222 €
EBITDA N/C 37 455 € 18 128 € 12 368 €
Net margin N/C 6.1% 0.1% -0.6%

Revenue and income statement

In 2022, BEAULUC generates positive net income of 580 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

580 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 65%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

64.639%

Financial autonomy (2022) ?
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

49.562%

Asset age ratio (2022) ?
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

2.8%

Solvency indicators evolution
BEAULUC

Sector positioning

Debt ratio
64.64 2022
2016
2018
2022
Q1: 1.31
Med: 38.04
Q3: 125.5
Average -17 pts over 3 years

In 2022, the debt ratio of BEAULUC (64.64) 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
49.56% 2022
2016
2018
2022
Q1: 12.92%
Med: 35.59%
Q3: 59.39%
Good +24 pts over 3 years

In 2022, the financial autonomy of BEAULUC (49.6%) 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
4.72 years 2018
2016
2018
Q1: 0.0 years
Med: 0.06 years
Q3: 2.76 years
Average

In 2018, the repayment capacity of BEAULUC (4.72) 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 258.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

258.36

Liquidity indicators evolution
BEAULUC

Sector positioning

Liquidity ratio
258.36 2022
2016
2018
2022
Q1: 118.94
Med: 209.07
Q3: 369.86
Good -15 pts over 3 years

In 2022, the liquidity ratio of BEAULUC (258.36) 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.

Interest coverage
7.93x 2018
2016
2018
Q1: 0.0x
Med: 0.0x
Q3: 5.25x
Excellent

In 2018, the interest coverage of BEAULUC (7.9x) 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.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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

0 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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 and payment terms evolution
BEAULUC

Positioning of BEAULUC in its sector

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

Valuation estimate

Based on 75 transactions of similar company sales in 2022, the value of BEAULUC is estimated at 1 347 € (range 524€ - 3 229€). 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 2022
75 tx
0k€ 1k€ 3k€
1 347 € Range: 524€ - 3 229€
NAF 5 année 2022

Valuation method used

Net Income Multiple
580 € × 2.3x = 1 348 €
Range: 525€ - 3 230€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 75 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 BEAULUC 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 BEAULUC

What is the revenue of BEAULUC ?

The revenue of BEAULUC in 2018 is 551 k€.

Is BEAULUC profitable?

Yes, BEAULUC generated a net profit of 580€ in 2022.

Where is the headquarters of BEAULUC ?

The headquarters of BEAULUC is located in MELUN (77000), in the department Seine-et-Marne.

Where to find the tax return of BEAULUC ?

The tax return of BEAULUC 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 BEAULUC operate?

BEAULUC 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.