CENTRE BEAUTE RELAXATION SARL : revenue, balance sheet and financial ratios

CENTRE BEAUTE RELAXATION SARL is a French company founded 30 years ago, specialized in the sector Soins de beauté. Based in SAINT-PIERRE-DE-BŒUF (42520), this company of category PME shows in 2022 a revenue of 762 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 - CENTRE BEAUTE RELAXATION SARL (SIREN 401794763)
Indicator 2022 2020 2019 2018 2017
Revenue 761 982 € 673 882 € 740 389 € 745 192 € 717 905 €
Net income 21 750 € 17 893 € 20 912 € 12 492 € 35 766 €
EBITDA 131 545 € 101 726 € 121 365 € 114 667 € 129 337 €
Net margin 2.9% 2.7% 2.8% 1.7% 5.0%

Revenue and income statement

In 2022, CENTRE BEAUTE RELAXATION SARL achieves revenue of 762 k€. Revenue is growing positively over 5 years (CAGR: +1.2%). Vs 2020, growth of +13% (674 k€ -> 762 k€). After deducting consumption (407 k€), gross margin stands at 355 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 132 k€, representing 17.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 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 22 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

761 982 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

355 371 €

EBITDA (2022) ?
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

131 545 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 024 €

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

21 750 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.3%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

70.806%

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

45.808%

Cash flow / Revenue (2022) ?
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

2.85%

Repayment capacity (2022) ?
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

5.699

Solvency indicators evolution
CENTRE BEAUTE RELAXATION SARL

Sector positioning

Debt ratio
70.81 2022
2019
2020
2022
Q1: -29.42
Med: 11.43
Q3: 117.62
Average +5 pts over 3 years

In 2022, the debt ratio of CENTRE BEAUTE RELAXATION ... (70.81) 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
45.81% 2022
2019
2020
2022
Q1: 2.23%
Med: 30.16%
Q3: 62.8%
Good

In 2022, the financial autonomy of CENTRE BEAUTE RELAXATION ... (45.8%) 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
5.7 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.86 years
Average

In 2022, the repayment capacity of CENTRE BEAUTE RELAXATION ... (5.70) 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 449.14. 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

449.144

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
CENTRE BEAUTE RELAXATION SARL

Sector positioning

Liquidity ratio
449.14 2022
2019
2020
2022
Q1: 48.98
Med: 119.14
Q3: 255.06
Excellent

In 2022, the liquidity ratio of CENTRE BEAUTE RELAXATION ... (449.14) 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
0.0x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.64x
Average

In 2022, the interest coverage of CENTRE BEAUTE RELAXATION ... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-112%), freeing up cash.

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

-3 284 €

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

19 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

21 j

WCR in days of revenue (2022) ?
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

-2 j

WCR and payment terms evolution
CENTRE BEAUTE RELAXATION SARL

Positioning of CENTRE BEAUTE RELAXATION SARL in its sector

Comparison with sector Soins de beauté

Valuation estimate

Based on 155 transactions of similar company sales in 2022, the value of CENTRE BEAUTE RELAXATION SARL is estimated at 526 448 € (range 253 976€ - 863 599€). With an EBITDA of 131 545€, 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.

Estimated enterprise value 2022
155 transactions
253k€ 526k€ 863k€
526 448 € Range: 253 976€ - 863 599€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
131 545 € × 5.5x
Estimation 717 400 €
301 043€ - 1 230 926€
Revenue Multiple 30%
761 982 € × 0.64x
Estimation 490 209 €
311 431€ - 673 643€
Net Income Multiple 20%
21 750 € × 4.8x
Estimation 103 432 €
50 125€ - 230 219€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Soins de beauté)

Compare CENTRE BEAUTE RELAXATION SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Soins de beauté

Frequently asked questions about CENTRE BEAUTE RELAXATION SARL

What is the revenue of CENTRE BEAUTE RELAXATION SARL ?

The revenue of CENTRE BEAUTE RELAXATION SARL in 2022 is 762 k€.

Is CENTRE BEAUTE RELAXATION SARL profitable?

Yes, CENTRE BEAUTE RELAXATION SARL generated a net profit of 22 k€ in 2022.

Where is the headquarters of CENTRE BEAUTE RELAXATION SARL ?

The headquarters of CENTRE BEAUTE RELAXATION SARL is located in SAINT-PIERRE-DE-BŒUF (42520), in the department Loire.

Where to find the tax return of CENTRE BEAUTE RELAXATION SARL ?

The tax return of CENTRE BEAUTE RELAXATION SARL 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 CENTRE BEAUTE RELAXATION SARL operate?

CENTRE BEAUTE RELAXATION SARL operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.