HAIR BEAUTE : revenue, balance sheet and financial ratios

HAIR BEAUTE is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in SAINT-ELIX-LE-CHATEAU (31430), this company of category PME shows in 2023 a revenue of 39 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 - HAIR BEAUTE (SIREN 528537863)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 39 044 € 31 329 € 40 103 € 28 024 € 1 197 € 45 464 € 88 434 € 105 060 €
Net income -24 745 € -20 537 € -4 724 € -10 367 € -27 418 € 5 539 € 2 300 € 11 369 €
EBITDA -17 403 € -15 198 € -1 129 € -6 178 € -23 830 € -3 740 € 3 448 € 14 482 €
Net margin -63.4% -65.6% -11.8% -37.0% -2290.6% 12.2% 2.6% 10.8%

Revenue and income statement

In 2023, HAIR BEAUTE achieves revenue of 39 k€. Revenue is declining over the period 2016-2023 (CAGR: -13.2%). Vs 2022, growth of +25% (31 k€ -> 39 k€). After deducting consumption (23 k€), gross margin stands at 16 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -44.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -25 k€ (-63.4% of revenue), which will impact equity.

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

39 044 €

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

16 112 €

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

-17 403 €

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

-23 212 €

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

-24 745 €

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

-44.6%

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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 -41%. 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 32%. The balance between equity and debt is satisfactory.

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

-41.007%

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

32.372%

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

-48.504%

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

-0.934

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

26.3%

Solvency indicators evolution
HAIR BEAUTE

Sector positioning

Debt ratio
-41.01 2023
2021
2022
2023
Q1: 0.0
Med: 11.29
Q3: 62.01
Excellent -51 pts over 3 years

In 2023, the debt ratio of HAIR BEAUTE (-41.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
32.37% 2023
2021
2022
2023
Q1: 7.45%
Med: 29.8%
Q3: 57.23%
Good -23 pts over 3 years

In 2023, the financial autonomy of HAIR BEAUTE (32.4%) 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
-0.93 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.28 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of HAIR BEAUTE (-0.93) 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 53.90. 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

53.896

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

-2.046

Liquidity indicators evolution
HAIR BEAUTE

Sector positioning

Liquidity ratio
53.9 2023
2021
2022
2023
Q1: 127.81
Med: 213.37
Q3: 371.25
Watch -15 pts over 3 years

In 2023, the liquidity ratio of HAIR BEAUTE (53.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2.05x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.11x
Average

In 2023, the interest coverage of HAIR BEAUTE (-2.0x) 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: 198 days. Excellent situation: suppliers finance 198 days of the operating cycle (retail model). Inventory turnover is 341 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-344 days): operations structurally generate cash. Notable WCR improvement over the period (-88%), freeing up 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

-37 357 €

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

198 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

341 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

-344 j

WCR and payment terms evolution
HAIR BEAUTE

Positioning of HAIR BEAUTE 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 HAIR BEAUTE is estimated at 14 891 € (range 9 899€ - 23 989€). 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 2023
64 tx
9k€ 14k€ 23k€
14 891 € Range: 9 899€ - 23 989€
NAF 5 all-time

Valuation method used

Revenue Multiple
39 044 € × 0.38x = 14 892 €
Range: 9 899€ - 23 990€

Only this financial indicator is available for this company.

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 HAIR BEAUTE 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 HAIR BEAUTE

What is the revenue of HAIR BEAUTE ?

The revenue of HAIR BEAUTE in 2023 is 39 k€.

Is HAIR BEAUTE profitable?

HAIR BEAUTE recorded a net loss in 2023.

Where is the headquarters of HAIR BEAUTE ?

The headquarters of HAIR BEAUTE is located in SAINT-ELIX-LE-CHATEAU (31430), in the department Haute-Garonne.

Where to find the tax return of HAIR BEAUTE ?

The tax return of HAIR BEAUTE 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 HAIR BEAUTE operate?

HAIR BEAUTE 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.