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HD FRAGRANCES : revenue, balance sheet and financial ratios

HD FRAGRANCES is a French company founded 6 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in EYGALIERES (13810), this company of category PME shows in 2021 a revenue of 267 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 - HD FRAGRANCES (SIREN 879913564)
Indicator 2023 2021 2020
Revenue N/C 266 748 € N/C
Net income 15 978 € 3 271 € 2 563 €
EBITDA N/C 4 030 € N/C
Net margin N/C 1.2% N/C

Revenue and income statement

In 2023, HD FRAGRANCES generates positive net income of 16 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2023: 3 k€ -> 16 k€.

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

15 978 €

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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 138%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. 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

138.494%

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

23.638%

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

65.8%

Solvency indicators evolution
HD FRAGRANCES

Sector positioning

Debt ratio
138.49 2023
2020
2021
2023
Q1: 0.0
Med: 12.61
Q3: 71.4
Watch +19 pts over 3 years

In 2023, the debt ratio of HD FRAGRANCES (138.49) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
23.64% 2023
2020
2021
2023
Q1: 3.3%
Med: 26.09%
Q3: 52.18%
Average +5 pts over 3 years

In 2023, the financial autonomy of HD FRAGRANCES (23.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.2 years 2021
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 2.2 years
Average

In 2021, the repayment capacity of HD FRAGRANCES (2.20) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 227.34. 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

227.342

Liquidity indicators evolution
HD FRAGRANCES

Sector positioning

Liquidity ratio
227.34 2023
2020
2021
2023
Q1: 101.39
Med: 172.17
Q3: 310.87
Good +16 pts over 3 years

In 2023, the liquidity ratio of HD FRAGRANCES (227.34) 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 2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.79x
Average

In 2021, the interest coverage of HD FRAGRANCES (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.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
HD FRAGRANCES

Positioning of HD FRAGRANCES 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 HD FRAGRANCES is estimated at 68 404 € (range 30 980€ - 135 505€). 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 2023
132 transactions
30k€ 68k€ 135k€
68 404 € Range: 30 980€ - 135 505€
NAF 5 all-time

Valuation method used

Net Income Multiple
15 978 € × 4.3x = 68 405 €
Range: 30 980€ - 135 505€

Only this financial indicator is available for this company.

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 HD FRAGRANCES 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 HD FRAGRANCES

What is the revenue of HD FRAGRANCES ?

The revenue of HD FRAGRANCES in 2021 is 267 k€.

Is HD FRAGRANCES profitable?

Yes, HD FRAGRANCES generated a net profit of 16 k€ in 2023.

Where is the headquarters of HD FRAGRANCES ?

The headquarters of HD FRAGRANCES is located in EYGALIERES (13810), in the department Bouches-du-Rhone.

Where to find the tax return of HD FRAGRANCES ?

The tax return of HD FRAGRANCES 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 HD FRAGRANCES operate?

HD FRAGRANCES 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.