EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA : revenue, balance sheet and financial ratios

EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA is a French company founded 15 years ago, specialized in the sector Soins de beauté. Based in PLACHY-BUYON (80160), this company of category PME shows in 2023 a revenue of 158 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 - EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA (SIREN 523985927)
Indicator 2023 2018
Revenue 157 888 € 144 087 €
Net income 4 097 € -1 758 €
EBITDA 4 413 € 10 780 €
Net margin 2.6% -1.2%

Revenue and income statement

In 2023, EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA achieves revenue of 158 k€. Vs 2018: +10%. After deducting consumption (20 k€), gross margin stands at 138 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 2.8% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -59%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

157 888 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

137 609 €

EBITDA (2023) ?
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

4 413 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 594 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 097 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 210%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

210.189%

Financial autonomy (2023) ?
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

13.704%

Cash flow / Revenue (2023) ?
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

2.905%

Repayment capacity (2023) ?
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

8.212

Asset age ratio (2023) ?
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

1.7%

Solvency indicators evolution
EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA

Sector positioning

Debt ratio
210.19 2023
2018
2023
Q1: -4.48
Med: 5.79
Q3: 85.76
Average +50 pts over 2 years

In 2023, the debt ratio of EVEIL DES SENS - INSTITUT... (210.19) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
13.7% 2023
2018
2023
Q1: 0.0%
Med: 19.23%
Q3: 51.56%
Average +18 pts over 2 years

In 2023, the financial autonomy of EVEIL DES SENS - INSTITUT... (13.7%) 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
8.21 years 2023
2018
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.19 years
Watch

In 2023, the repayment capacity of EVEIL DES SENS - INSTITUT... (8.21) 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 158.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

158.196

Interest coverage (2023) ?
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
EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA

Sector positioning

Liquidity ratio
158.2 2023
2018
2023
Q1: 52.45
Med: 125.92
Q3: 279.11
Good +22 pts over 2 years

In 2023, the liquidity ratio of EVEIL DES SENS - INSTITUT... (158.20) 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 2023
2018
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.13x
Average -38 pts over 2 years

In 2023, the interest coverage of EVEIL DES SENS - INSTITUT... (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: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-127 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-55 494 €

Customer credit (2023) ?
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 (2023) ?
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

22 j

Inventory turnover (2023) ?
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

20 j

WCR in days of revenue (2023) ?
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

-127 j

WCR and payment terms evolution
EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA

Positioning of EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA in its sector

Comparison with sector Soins de beauté

Valuation estimate

Based on 84 transactions of similar company sales in 2023, the value of EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA is estimated at 40 675 € (range 22 768€ - 60 869€). With an EBITDA of 4 413€, 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.

Estimated enterprise value 2023
84 tx
22k€ 40k€ 60k€
40 675 € Range: 22 768€ - 60 869€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 413 € × 5.2x
Estimation 22 756 €
11 607€ - 39 463€
Revenue Multiple 30%
157 888 € × 0.53x
Estimation 84 220 €
52 180€ - 111 307€
Net Income Multiple 20%
4 097 € × 4.9x
Estimation 20 155 €
6 553€ - 38 731€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Soins de beauté)

Compare EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA with other companies in the same sector:

Voir toutes les statistiques du secteur Soins de beauté

Frequently asked questions about EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA

What is the revenue of EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA ?

The revenue of EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA in 2023 is 158 k€.

Is EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA profitable?

Yes, EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA generated a net profit of 4 k€ in 2023.

Where is the headquarters of EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA ?

The headquarters of EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA is located in PLACHY-BUYON (80160), in the department Somme.

Where to find the tax return of EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA ?

The tax return of EVEIL DES SENS - INSTITUT DE BEAUTE ET 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).

In which sector does EVEIL DES SENS - INSTITUT DE BEAUTE ET SPA operate?

EVEIL DES SENS - INSTITUT DE BEAUTE ET 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.