BEAUTE CONCEPT HOLDING : revenue, balance sheet and financial ratios

BEAUTE CONCEPT HOLDING is a French company founded 38 years ago, specialized in the sector Activités des sièges sociaux. Based in MONTBONNOT-SAINT-MARTIN (38330), this company of category PME shows in 2024 a revenue of 409 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 - BEAUTE CONCEPT HOLDING (SIREN 344576681)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 409 000 € 421 178 € 459 033 € 493 469 € 385 269 € 485 919 € 600 203 € 725 991 € 4 928 131 €
Net income -2 057 832 € -227 219 € -70 224 € -10 372 € -42 638 € -192 646 € 35 768 € 20 201 € 2 717 752 €
EBITDA 74 365 € -77 325 € 36 325 € 90 929 € -92 643 € -76 602 € -14 576 € 73 793 € 153 034 €
Net margin -503.1% -53.9% -15.3% -2.1% -11.1% -39.6% 6.0% 2.8% 55.1%

Revenue and income statement

In 2024, BEAUTE CONCEPT HOLDING achieves revenue of 409 k€. Revenue is declining over the period 2016-2024 (CAGR: -26.7%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 409 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 18.2% of revenue. Positive scissor effect: EBITDA margin improves by +36.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -2.1 M€ (-503.1% 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

409 000 €

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

409 000 €

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

74 365 €

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

75 920 €

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

-2 057 832 €

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

18.2%

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 58%. 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 (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

57.517%

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

50.187%

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

-18.165%

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

-18.946

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

11.0%

Solvency indicators evolution
BEAUTE CONCEPT HOLDING

Sector positioning

Debt ratio
57.52 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Average +13 pts over 3 years

In 2024, the debt ratio of BEAUTE CONCEPT HOLDING (57.52) 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
50.19% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Average -12 pts over 3 years

In 2024, the financial autonomy of BEAUTE CONCEPT HOLDING (50.2%) 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
-18.95 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Excellent

In 2024, the repayment capacity of BEAUTE CONCEPT HOLDING (-18.95) 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 77.86. 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 2745.9x. Operating income very largely covers interest expenses: high safety margin.

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

77.862

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

2745.89

Liquidity indicators evolution
BEAUTE CONCEPT HOLDING

Sector positioning

Liquidity ratio
77.86 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Average

In 2024, the liquidity ratio of BEAUTE CONCEPT HOLDING (77.86) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2745.89x 2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Excellent

In 2024, the interest coverage of BEAUTE CONCEPT HOLDING (2745.9x) 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. Average customer payment term: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 405 days. Excellent situation: suppliers finance 371 days of the operating cycle (retail model). Overall, WCR represents 94 days of revenue, i.e. 107 k€ to permanently finance. Notable WCR improvement over the period (-35%), 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

107 350 €

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

34 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

405 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

0 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

94 j

WCR and payment terms evolution
BEAUTE CONCEPT HOLDING

Positioning of BEAUTE CONCEPT HOLDING in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of BEAUTE CONCEPT HOLDING is estimated at 291 763 € (range 67 860€ - 503 826€). With an EBITDA of 74 365€, the sector multiple of 5.0x 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.

Estimated enterprise value 2024
103 transactions
67k€ 291k€ 503k€
291 763 € Range: 67 860€ - 503 826€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
74 365 € × 5.0x
Estimation 374 154 €
64 408€ - 618 966€
Revenue Multiple 30%
409 000 € × 0.38x
Estimation 154 446 €
73 613€ - 311 927€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare BEAUTE CONCEPT HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about BEAUTE CONCEPT HOLDING

What is the revenue of BEAUTE CONCEPT HOLDING ?

The revenue of BEAUTE CONCEPT HOLDING in 2024 is 409 k€.

Is BEAUTE CONCEPT HOLDING profitable?

BEAUTE CONCEPT HOLDING recorded a net loss in 2024.

Where is the headquarters of BEAUTE CONCEPT HOLDING ?

The headquarters of BEAUTE CONCEPT HOLDING is located in MONTBONNOT-SAINT-MARTIN (38330), in the department Isere.

Where to find the tax return of BEAUTE CONCEPT HOLDING ?

The tax return of BEAUTE CONCEPT HOLDING 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 BEAUTE CONCEPT HOLDING operate?

BEAUTE CONCEPT HOLDING operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.