COSMETIQUE ESTHETIQUE CAPILLAIRE : revenue, balance sheet and financial ratios

COSMETIQUE ESTHETIQUE CAPILLAIRE is a French company founded 25 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2024 a revenue of 321 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 - COSMETIQUE ESTHETIQUE CAPILLAIRE (SIREN 434262598)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 321 045 € 303 136 € 308 315 € 317 440 € 340 973 € 391 083 € 397 825 €
Net income -35 201 € -46 675 € -16 906 € -24 428 € 4 375 € 827 € -3 403 €
EBITDA -33 195 € -44 458 € -12 100 € -18 324 € 7 231 € 2 330 € -1 276 €
Net margin -11.0% -15.4% -5.5% -7.7% 1.3% 0.2% -0.9%

Revenue and income statement

In 2024, COSMETIQUE ESTHETIQUE CAPILLAIRE achieves revenue of 321 k€. Activity remains stable over the period (CAGR: -3.5%). Vs 2023: +6%. After deducting consumption (156 k€), gross margin stands at 165 k€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -33 k€, representing -10.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -35 k€ (-11.0% 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

321 045 €

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

165 134 €

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

-33 195 €

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

-38 078 €

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

-35 201 €

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

-10.3%

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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 925%. 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 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

924.696%

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

6.827%

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

-10.315%

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

-4.498

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

4.1%

Solvency indicators evolution
COSMETIQUE ESTHETIQUE CAPILLAIRE

Sector positioning

Debt ratio
924.7 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Watch +25 pts over 3 years

In 2024, the debt ratio of COSMETIQUE ESTHETIQUE CAP... (924.70) 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.

Financial autonomy
6.83% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average -33 pts over 3 years

In 2024, the financial autonomy of COSMETIQUE ESTHETIQUE CAP... (6.8%) 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
-4.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent

In 2024, the repayment capacity of COSMETIQUE ESTHETIQUE CAP... (-4.50) 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 250.76. 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

250.765

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

0.0

Liquidity indicators evolution
COSMETIQUE ESTHETIQUE CAPILLAIRE

Sector positioning

Liquidity ratio
250.76 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Good +24 pts over 3 years

In 2024, the liquidity ratio of COSMETIQUE ESTHETIQUE CAP... (250.76) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Average

In 2024, the interest coverage of COSMETIQUE ESTHETIQUE CAP... (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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 167 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 174 days of revenue, i.e. 155 k€ to permanently finance. Notable WCR improvement over the period (-31%), 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

155 289 €

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

17 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

76 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

167 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

174 j

WCR and payment terms evolution
COSMETIQUE ESTHETIQUE CAPILLAIRE

Positioning of COSMETIQUE ESTHETIQUE CAPILLAIRE in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Valuation estimate

Based on 132 transactions of similar company sales (all years), the value of COSMETIQUE ESTHETIQUE CAPILLAIRE is estimated at 111 563 € (range 74 553€ - 201 070€). The price/revenue ratio is 0.35x (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
132 transactions
74k€ 111k€ 201k€
111 563 € Range: 74 553€ - 201 070€
NAF 5 all-time

Valuation method used

Revenue Multiple
321 045 € × 0.35x = 111 563 €
Range: 74 553€ - 201 070€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 de parfumerie et de produits de beauté en magasin spécialisé)

Compare COSMETIQUE ESTHETIQUE CAPILLAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about COSMETIQUE ESTHETIQUE CAPILLAIRE

What is the revenue of COSMETIQUE ESTHETIQUE CAPILLAIRE ?

The revenue of COSMETIQUE ESTHETIQUE CAPILLAIRE in 2024 is 321 k€.

Is COSMETIQUE ESTHETIQUE CAPILLAIRE profitable?

COSMETIQUE ESTHETIQUE CAPILLAIRE recorded a net loss in 2024.

Where is the headquarters of COSMETIQUE ESTHETIQUE CAPILLAIRE ?

The headquarters of COSMETIQUE ESTHETIQUE CAPILLAIRE is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of COSMETIQUE ESTHETIQUE CAPILLAIRE ?

The tax return of COSMETIQUE ESTHETIQUE CAPILLAIRE 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 COSMETIQUE ESTHETIQUE CAPILLAIRE operate?

COSMETIQUE ESTHETIQUE CAPILLAIRE operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.