SIREN : 414876615
L E M BEAUTE is a French company founded 28 years ago, specialized in the sector Soins de beauté. Based in PARIS (75012), this company of category PME shows in 2020 a revenue of 108 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 107 925 € | 139 623 € | 150 121 € | 165 961 € | 157 040 € |
| Net income | 761 € | 2 961 € | 854 € | 3 311 € | 1 537 € |
| EBITDA | -1 203 € | -5 935 € | 983 € | -5 496 € | 5 921 € |
| Net margin | 0.7% | 2.1% | 0.6% | 2.0% | 1.0% |
In 2020, L E M BEAUTE achieves revenue of 108 k€. Revenue is declining over the period 2016-2020 (CAGR: -9.0%). Significant drop of -23% vs 2019. After deducting consumption (18 k€), gross margin stands at 90 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 -1 k€, representing -1.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 761 €, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
107 925 €
89 645 €
-1 203 €
873 €
761 €
-0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
72.032%
27.684%
1.632%
4.742
11.1%
In 2020, the debt ratio of L E M BEAUTE (72.03) 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 2020, the financial autonomy of L E M BEAUTE (27.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of L E M BEAUTE (4.74) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 164.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
164.783
-9.31
In 2020, the liquidity ratio of L E M BEAUTE (164.78) 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.
In 2020, the interest coverage of L E M BEAUTE (-9.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 3 k€ to permanently finance. Notable WCR improvement over the period (-63%), freeing up cash.
2 584 €
1 j
53 j
42 j
9 j
Based on 128 transactions of similar company sales in 2020, the value of L E M BEAUTE is estimated at 34 568 € (range 21 463€ - 52 572€). The price/revenue ratio is 0.50x (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.
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This estimate is based on the analysis of 128 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 L E M BEAUTE with other companies in the same sector:
The revenue of L E M BEAUTE in 2020 is 108 k€.
Yes, L E M BEAUTE generated a net profit of 761€ in 2020.
The headquarters of L E M BEAUTE is located in PARIS (75012), in the department Paris.
The tax return of L E M 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).
L E M 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.