ESPACE FORME BEAUTE SANTE : revenue, balance sheet and financial ratios

ESPACE FORME BEAUTE SANTE is a French company founded 32 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in EPAGNY METZ-TESSY (74330), this company of category PME shows in 2024 a revenue of 3.9 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 - ESPACE FORME BEAUTE SANTE (SIREN 394968556)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 933 468 € 3 798 182 € 3 781 705 € 3 662 357 € 3 298 874 € 4 011 978 € 4 265 396 € 4 464 088 € 4 457 374 €
Net income 14 412 € 1 192 € 16 490 € 7 069 € -51 275 € 33 164 € 26 481 € 121 721 € 180 200 €
EBITDA 19 655 € 12 305 € 25 286 € 16 525 € -35 845 € 52 223 € 47 723 € 184 646 € 269 193 €
Net margin 0.4% 0.0% 0.4% 0.2% -1.6% 0.8% 0.6% 2.7% 4.0%

Revenue and income statement

In 2024, ESPACE FORME BEAUTE SANTE achieves revenue of 3.9 M€. Activity remains stable over the period (CAGR: -1.6%). Vs 2023: +4%. After deducting consumption (2.8 M€), gross margin stands at 1.1 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 933 468 €

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

1 092 056 €

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

19 655 €

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

9 403 €

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

14 412 €

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

0.5%

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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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.044%

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

52.854%

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

0.591%

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

0.0

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

8.5%

Solvency indicators evolution
ESPACE FORME BEAUTE SANTE

Sector positioning

Debt ratio
0.04 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Good

In 2024, the debt ratio of ESPACE FORME BEAUTE SANTE (0.04) 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
52.85% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Good +5 pts over 3 years

In 2024, the financial autonomy of ESPACE FORME BEAUTE SANTE (52.9%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of ESPACE FORME BEAUTE SANTE (0.00) 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 167.90. 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

167.904

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
ESPACE FORME BEAUTE SANTE

Sector positioning

Liquidity ratio
167.9 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Average

In 2024, the liquidity ratio of ESPACE FORME BEAUTE SANTE (167.90) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Average

In 2024, the interest coverage of ESPACE FORME BEAUTE SANTE (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: 49 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 841 k€ to permanently finance.

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

841 015 €

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

0 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

49 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

56 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

77 j

WCR and payment terms evolution
ESPACE FORME BEAUTE SANTE

Positioning of ESPACE FORME BEAUTE SANTE 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 ESPACE FORME BEAUTE SANTE is estimated at 453 969 € (range 293 350€ - 827 946€). With an EBITDA of 19 655€, the sector multiple of 3.2x is applied. 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
293k€ 453k€ 827k€
453 969 € Range: 293 350€ - 827 946€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
19 655 € × 3.2x
Estimation 63 131 €
27 465€ - 128 887€
Revenue Multiple 30%
3 933 468 € × 0.35x
Estimation 1 366 879 €
913 432€ - 2 463 528€
Net Income Multiple 20%
14 412 € × 4.3x
Estimation 61 700 €
27 944€ - 122 224€

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 ESPACE FORME BEAUTE SANTE 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 ESPACE FORME BEAUTE SANTE

What is the revenue of ESPACE FORME BEAUTE SANTE ?

The revenue of ESPACE FORME BEAUTE SANTE in 2024 is 3.9 M€.

Is ESPACE FORME BEAUTE SANTE profitable?

Yes, ESPACE FORME BEAUTE SANTE generated a net profit of 14 k€ in 2024.

Where is the headquarters of ESPACE FORME BEAUTE SANTE ?

The headquarters of ESPACE FORME BEAUTE SANTE is located in EPAGNY METZ-TESSY (74330), in the department Haute-Savoie.

Where to find the tax return of ESPACE FORME BEAUTE SANTE ?

The tax return of ESPACE FORME BEAUTE SANTE 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 ESPACE FORME BEAUTE SANTE operate?

ESPACE FORME BEAUTE SANTE 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.