K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' : revenue, balance sheet and financial ratios

K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' is a French company founded 17 years ago, specialized in the sector Soins de beauté. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2017 a revenue of 71 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 - K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' (SIREN 507568137)
Indicator 2017 2016
Revenue 70 878 € 70 238 €
Net income -2 323 € 222 €
EBITDA 430 € 1 964 €
Net margin -3.3% 0.3%

Revenue and income statement

In 2017, K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' achieves revenue of 71 k€. Vs 2016: +1%. After deducting consumption (13 k€), gross margin stands at 58 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 430 €, representing 0.6% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -78%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2 k€ (-3.3% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

70 878 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

57 963 €

EBITDA (2017) ?
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

430 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 042 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 323 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.6%

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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 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

105.794%

Financial autonomy (2017) ?
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

42.721%

Cash flow / Revenue (2017) ?
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

-0.478%

Repayment capacity (2017) ?
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

-95.386

Asset age ratio (2017) ?
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

43.1%

Solvency indicators evolution
K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE'

Sector positioning

Debt ratio
105.79 2017
2016
2017
Q1: 0.0
Med: 28.45
Q3: 155.41
Average +8 pts over 2 years

In 2017, the debt ratio of K.P.S.M.L. SOUS L'ENSEIGN... (105.79) 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
42.72% 2017
2016
2017
Q1: 6.9%
Med: 33.17%
Q3: 60.73%
Good -6 pts over 2 years

In 2017, the financial autonomy of K.P.S.M.L. SOUS L'ENSEIGN... (42.7%) 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
-95.39 years 2017
2016
2017
Q1: 0.0 years
Med: 0.04 years
Q3: 2.06 years
Excellent -53 pts over 2 years

In 2017, the repayment capacity of K.P.S.M.L. SOUS L'ENSEIGN... (-95.39) 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 117.92. 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 65.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

117.92

Interest coverage (2017) ?
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

65.349

Liquidity indicators evolution
K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE'

Sector positioning

Liquidity ratio
117.92 2017
2016
2017
Q1: 47.65
Med: 109.11
Q3: 207.83
Good -6 pts over 2 years

In 2017, the liquidity ratio of K.P.S.M.L. SOUS L'ENSEIGN... (117.92) 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
65.35x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 5.14x
Excellent

In 2017, the interest coverage of K.P.S.M.L. SOUS L'ENSEIGN... (65.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 42 days of revenue, i.e. 8 k€ to permanently finance.

Operating WCR (2017) ?
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

8 213 €

Customer credit (2017) ?
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 (2017) ?
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

53 j

Inventory turnover (2017) ?
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

46 j

WCR in days of revenue (2017) ?
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

42 j

WCR and payment terms evolution
K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE'

Positioning of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' in its sector

Comparison with sector Soins de beauté

Valuation estimate

Based on 202 transactions of similar company sales in 2017, the value of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' is estimated at 14 193 € (range 9 141€ - 21 348€). With an EBITDA of 430€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.49x (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.

Estimated enterprise value 2017
202 transactions
9k€ 14k€ 21k€
14 193 € Range: 9 141€ - 21 348€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
430 € × 4.2x
Estimation 1 827 €
744€ - 3 357€
Revenue Multiple 30%
70 878 € × 0.49x
Estimation 34 803 €
23 137€ - 51 335€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 202 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 K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' with other companies in the same sector:

Voir toutes les statistiques du secteur Soins de beauté

Frequently asked questions about K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE'

What is the revenue of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' ?

The revenue of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' in 2017 is 71 k€.

Is K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' profitable?

K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' recorded a net loss in 2017.

Where is the headquarters of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' ?

The headquarters of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' ?

The tax return of K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL 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 K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' operate?

K.P.S.M.L. SOUS L'ENSEIGNE 'ESSENTIEL BEAUTE' operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.