BEAUTY AND SHINE : revenue, balance sheet and financial ratios

BEAUTY AND SHINE is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in ENGHIEN-LES-BAINS (95880), this company of category PME shows in 2021 a revenue of 4.3 M€. 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 - BEAUTY AND SHINE (SIREN 449829365)
Indicator 2024 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 4 264 552 € 2 799 454 € 2 956 940 € 2 724 751 € 2 681 918 € 2 293 610 € 1 659 949 €
Net income 427 075 € 278 805 € 288 479 € 176 029 € 144 103 € 223 272 € 98 121 € 63 112 €
EBITDA N/C 274 782 € 292 090 € 262 988 € 144 511 € 295 702 € 148 982 € 80 144 €
Net margin N/C 6.5% 10.3% 6.0% 5.3% 8.3% 4.3% 3.8%

Revenue and income statement

In 2024, BEAUTY AND SHINE generates positive net income of 427 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 63 k€ -> 427 k€.

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

427 075 €

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 82%. 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

0.237%

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

82.339%

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

31.3%

Solvency indicators evolution
BEAUTY AND SHINE

Sector positioning

Debt ratio
0.24 2024
2020
2021
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Good -6 pts over 3 years

In 2024, the debt ratio of BEAUTY AND SHINE (0.24) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
82.34% 2024
2020
2021
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Excellent

In 2024, the financial autonomy of BEAUTY AND SHINE (82.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.13 years 2021
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Average

In 2021, the repayment capacity of BEAUTY AND SHINE (0.13) 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 540.04. 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

540.039

Liquidity indicators evolution
BEAUTY AND SHINE

Sector positioning

Liquidity ratio
540.04 2024
2020
2021
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of BEAUTY AND SHINE (540.04) 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.

Interest coverage
1.72x 2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.75x
Good +5 pts over 2 years

In 2021, the interest coverage of BEAUTY AND SHINE (1.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 215 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. The gap of 57 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

215 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

158 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 and payment terms evolution
BEAUTY AND SHINE

Positioning of BEAUTY AND SHINE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of BEAUTY AND SHINE is estimated at 769 572 € (range 398 113€ - 5 009 881€). 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
64 tx
398k€ 769k€ 5009k€
769 572 € Range: 398 113€ - 5 009 881€
NAF 5 all-time

Valuation method used

Net Income Multiple
427 075 € × 1.8x = 769 573 €
Range: 398 113€ - 5 009 881€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare BEAUTY AND SHINE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about BEAUTY AND SHINE

What is the revenue of BEAUTY AND SHINE ?

The revenue of BEAUTY AND SHINE in 2021 is 4.3 M€.

Is BEAUTY AND SHINE profitable?

Yes, BEAUTY AND SHINE generated a net profit of 427 k€ in 2024.

Where is the headquarters of BEAUTY AND SHINE ?

The headquarters of BEAUTY AND SHINE is located in ENGHIEN-LES-BAINS (95880), in the department Val-d'Oise.

Where to find the tax return of BEAUTY AND SHINE ?

The tax return of BEAUTY AND SHINE 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 BEAUTY AND SHINE operate?

BEAUTY AND SHINE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.