DELTA BEAUTE DISTRIBUTION : revenue, balance sheet and financial ratios

DELTA BEAUTE DISTRIBUTION is a French company founded 41 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in MARSEILLE (13003), this company of category PME shows in 2025 a revenue of 3.4 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 - DELTA BEAUTE DISTRIBUTION (SIREN 330095142)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 435 759 € 4 113 519 € 4 360 889 € 4 639 193 € 4 783 525 € 4 658 331 € 5 194 534 € 5 333 805 € 4 929 760 €
Net income 176 146 € -90 978 € -416 660 € 13 512 € 19 017 € 23 883 € 104 283 € 175 357 € 194 481 €
EBITDA 57 801 € 110 940 € 114 685 € 209 908 € 128 460 € 52 789 € 200 464 € 313 237 € 350 231 €
Net margin 5.1% -2.2% -9.6% 0.3% 0.4% 0.5% 2.0% 3.3% 3.9%

Revenue and income statement

In 2025, DELTA BEAUTE DISTRIBUTION achieves revenue of 3.4 M€. Activity remains stable over the period (CAGR: -4.4%). Significant drop of -16% vs 2024. After deducting consumption (2.2 M€), gross margin stands at 1.2 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 176 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 435 759 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 229 503 €

EBITDA (2025) ?
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

57 801 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-50 406 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

176 146 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.7%

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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 176%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

176.396%

Financial autonomy (2025) ?
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

21.72%

Cash flow / Revenue (2025) ?
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

5.361%

Repayment capacity (2025) ?
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

5.593

Asset age ratio (2025) ?
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

18.3%

Solvency indicators evolution
DELTA BEAUTE DISTRIBUTION

Sector positioning

Debt ratio
176.4 2025
2023
2024
2025
Q1: 1.24
Med: 14.2
Q3: 46.92
Watch

In 2025, the debt ratio of DELTA BEAUTE DISTRIBUTION (176.40) 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
21.72% 2025
2023
2024
2025
Q1: 21.23%
Med: 48.13%
Q3: 68.65%
Average -8 pts over 3 years

In 2025, the financial autonomy of DELTA BEAUTE DISTRIBUTION (21.7%) 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
5.59 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.63 years
Q3: 2.18 years
Watch +58 pts over 3 years

In 2025, the repayment capacity of DELTA BEAUTE DISTRIBUTION (5.59) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 229.44. 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 13.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

229.435

Interest coverage (2025) ?
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

13.675

Liquidity indicators evolution
DELTA BEAUTE DISTRIBUTION

Sector positioning

Liquidity ratio
229.44 2025
2023
2024
2025
Q1: 151.11
Med: 283.14
Q3: 516.07
Average -7 pts over 3 years

In 2025, the liquidity ratio of DELTA BEAUTE DISTRIBUTION (229.44) 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
13.68x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.2x
Q3: 5.34x
Excellent +8 pts over 3 years

In 2025, the interest coverage of DELTA BEAUTE DISTRIBUTION (13.7x) 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: 123 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 222 days of revenue, i.e. 2.1 M€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.

Operating WCR (2025) ?
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

2 122 097 €

Customer credit (2025) ?
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

123 j

Supplier credit (2025) ?
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

116 j

Inventory turnover (2025) ?
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

65 j

WCR in days of revenue (2025) ?
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

222 j

WCR and payment terms evolution
DELTA BEAUTE DISTRIBUTION

Positioning of DELTA BEAUTE DISTRIBUTION 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 DELTA BEAUTE DISTRIBUTION is estimated at 524 955 € (range 327 887€ - 1 368 065€). With an EBITDA of 57 801€, the sector multiple of 2.4x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
64 tx
327k€ 524k€ 1368k€
524 955 € Range: 327 887€ - 1 368 065€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
57 801 € × 2.4x
Estimation 136 682 €
67 428€ - 642 994€
Revenue Multiple 30%
3 435 759 € × 0.38x
Estimation 1 310 441 €
871 111€ - 2 111 018€
Net Income Multiple 20%
176 146 € × 1.8x
Estimation 317 408 €
164 201€ - 2 066 313€

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 DELTA BEAUTE DISTRIBUTION 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 DELTA BEAUTE DISTRIBUTION

What is the revenue of DELTA BEAUTE DISTRIBUTION ?

The revenue of DELTA BEAUTE DISTRIBUTION in 2025 is 3.4 M€.

Is DELTA BEAUTE DISTRIBUTION profitable?

Yes, DELTA BEAUTE DISTRIBUTION generated a net profit of 176 k€ in 2025.

Where is the headquarters of DELTA BEAUTE DISTRIBUTION ?

The headquarters of DELTA BEAUTE DISTRIBUTION is located in MARSEILLE (13003), in the department Bouches-du-Rhone.

Where to find the tax return of DELTA BEAUTE DISTRIBUTION ?

The tax return of DELTA BEAUTE DISTRIBUTION 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 DELTA BEAUTE DISTRIBUTION operate?

DELTA BEAUTE DISTRIBUTION 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.