SIREN : 792486607
EVASION & SPA is a French company founded 13 years ago, specialized in the sector Soins de beauté. Based in SCEAUX (92330), this company of category PME shows in 2023 a revenue of 232 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 232 414 € | 205 520 € | 160 735 € | 161 189 € | 181 950 € | 180 382 € | 189 764 € | 165 391 € | 170 990 € | 157 713 € |
| Net income | 11 632 € | 10 129 € | 16 666 € | -12 824 € | 3 177 € | 5 687 € | 3 376 € | 12 471 € | 12 259 € | 4 952 € |
| EBITDA | 20 186 € | 16 653 € | 9 481 € | -11 737 € | 7 348 € | 2 351 € | 13 575 € | 23 190 € | 24 676 € | 21 704 € |
| Net margin | 5.0% | 4.9% | 10.4% | -8.0% | 1.7% | 3.2% | 1.8% | 7.5% | 7.2% | 3.1% |
In 2023, EVASION & SPA achieves revenue of 232 k€. Revenue is growing positively over 10 years (CAGR: +4.4%). Vs 2022, growth of +13% (206 k€ -> 232 k€). After deducting consumption (40 k€), gross margin stands at 193 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 8.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.
232 414 €
192 893 €
20 186 €
10 621 €
11 632 €
8.7%
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
20.342%
12.638%
9.06%
0.595
3.5%
In 2023, the debt ratio of EVASION & SPA (20.34) 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 2023, the financial autonomy of EVASION & SPA (12.6%) 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 2023, the repayment capacity of EVASION & SPA (0.59) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 284.05. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
284.048
1.12
In 2023, the liquidity ratio of EVASION & SPA (284.05) 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.
In 2023, the interest coverage of EVASION & SPA (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-12 days): operations structurally generate cash. Over 2014-2023, WCR increased by +68%, requiring additional financing.
-7 595 €
0 j
8 j
19 j
-12 j
Based on 84 transactions of similar company sales
in 2023,
the value of EVASION & SPA is estimated at
100 682 €
(range 53 310€ - 161 403€).
With an EBITDA of 20 186€, the sector multiple of 5.2x is applied.
The price/revenue ratio is 0.53x
(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 84 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 EVASION & SPA with other companies in the same sector:
The revenue of EVASION & SPA in 2023 is 232 k€.
Yes, EVASION & SPA generated a net profit of 12 k€ in 2023.
The headquarters of EVASION & SPA is located in SCEAUX (92330), in the department Hauts-de-Seine.
The tax return of EVASION & SPA 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).
EVASION & SPA operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.