SIREN : 819188319
BEAUTY AND NAILS is a French company founded 10 years ago, specialized in the sector Soins de beauté. Based in THONES (74230), this company of category PME shows in 2017 a revenue of 224 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 223 815 € | 104 760 € |
| Net income | 38 776 € | -31 342 € |
| EBITDA | 52 726 € | -17 163 € |
| Net margin | 17.3% | -29.9% |
In 2017, BEAUTY AND NAILS achieves revenue of 224 k€. Vs 2016, growth of +114% (105 k€ -> 224 k€). After deducting consumption (18 k€), gross margin stands at 206 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 23.6% of revenue. Positive scissor effect: EBITDA margin improves by +39.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 17.3% of revenue. This profit can be retained or distributed to shareholders.
223 815 €
205 846 €
52 726 €
39 750 €
38 776 €
23.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1076%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1076.122%
6.938%
17.489%
3.143
84.8%
In 2017, the debt ratio of BEAUTY AND NAILS (1076.12) 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.
In 2017, the financial autonomy of BEAUTY AND NAILS (6.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of BEAUTY AND NAILS (3.14) 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 109.48. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
109.481
1.847
In 2017, the liquidity ratio of BEAUTY AND NAILS (109.48) 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.
In 2017, the interest coverage of BEAUTY AND NAILS (1.9x) 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: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash.
-5 052 €
0 j
52 j
7 j
-8 j
Based on 202 transactions of similar company sales in 2017, the value of BEAUTY AND NAILS is estimated at 188 387 € (range 85 209€ - 338 192€). With an EBITDA of 52 726€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.49x (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.
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This estimate is based on the analysis of 202 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 BEAUTY AND NAILS with other companies in the same sector:
The revenue of BEAUTY AND NAILS in 2017 is 224 k€.
Yes, BEAUTY AND NAILS generated a net profit of 39 k€ in 2017.
The headquarters of BEAUTY AND NAILS is located in THONES (74230), in the department Haute-Savoie.
The tax return of BEAUTY AND NAILS 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).
BEAUTY AND NAILS operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.