SIREN : 383955044
ESTHETIQUE PARFUMERIE DE MORIANI is a French company founded 34 years ago, specialized in the sector Soins de beauté. Based in SAN-NICOLAO (20230), this company of category PME shows in 2025 a revenue of 89 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 89 388 € | 93 069 € | 91 400 € | 83 549 € | 77 352 € | 74 155 € | 85 546 € | 81 271 € | 94 732 € | 95 317 € |
| Net income | 161 € | 3 922 € | 72 € | 989 € | 2 596 € | 3 439 € | 794 € | 963 € | 3 155 € | 1 912 € |
| EBITDA | -1 113 € | 3 763 € | 628 € | -4 784 € | 2 775 € | 3 042 € | 1 295 € | 492 € | 4 159 € | 2 395 € |
| Net margin | 0.2% | 4.2% | 0.1% | 1.2% | 3.4% | 4.6% | 0.9% | 1.2% | 3.3% | 2.0% |
In 2025, ESTHETIQUE PARFUMERIE DE MORIANI achieves revenue of 89 k€. Activity remains stable over the period (CAGR: -0.7%). Slight decline of -4% vs 2024. After deducting consumption (34 k€), gross margin stands at 55 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -1.2% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -130%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 161 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.
89 388 €
55 044 €
-1 113 €
-1 066 €
161 €
-1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
17.317%
11.961%
0.319%
0.0
0.3%
In 2025, the debt ratio of ESTHETIQUE PARFUMERIE DE ... (17.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of ESTHETIQUE PARFUMERIE DE ... (12.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of ESTHETIQUE PARFUMERIE DE ... (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 268.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
268.803
0.0
In 2025, the liquidity ratio of ESTHETIQUE PARFUMERIE DE ... (268.80) 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.
In 2025, the interest coverage of ESTHETIQUE PARFUMERIE DE ... (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 193 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 126 days of revenue, i.e. 31 k€ to permanently finance. Over 2016-2025, WCR increased by +119%, requiring additional financing.
31 385 €
2 j
37 j
193 j
126 j
Based on 71 transactions of similar company sales
in 2025,
the value of ESTHETIQUE PARFUMERIE DE MORIANI is estimated at
29 404 €
(range 20 113€ - 42 801€).
The price/revenue ratio is 0.54x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 71 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ESTHETIQUE PARFUMERIE DE MORIANI with other companies in the same sector:
The revenue of ESTHETIQUE PARFUMERIE DE MORIANI in 2025 is 89 k€.
Yes, ESTHETIQUE PARFUMERIE DE MORIANI generated a net profit of 161€ in 2025.
The headquarters of ESTHETIQUE PARFUMERIE DE MORIANI is located in SAN-NICOLAO (20230).
The tax return of ESTHETIQUE PARFUMERIE DE MORIANI 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).
ESTHETIQUE PARFUMERIE DE MORIANI operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.