Employees: NN (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2017-12-27 (8 years)Status: ActiveBusiness sector: Soins de beautéLocation: PARIS (75016), Paris
LE BOUDOIR DE QIN : revenue, balance sheet and financial ratios
LE BOUDOIR DE QIN is a French company
founded 8 years ago,
specialized in the sector Soins de beauté.
Based in PARIS (75016),
this company of category PME
shows in 2023 a revenue of 6 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LE BOUDOIR DE QIN (SIREN 834343469)
Indicator
2023
2022
2021
Revenue
6 377 €
77 577 €
75 186 €
Net income
54 796 €
15 571 €
29 676 €
EBITDA
-40 586 €
10 470 €
-8 513 €
Net margin
859.3%
20.1%
39.5%
Revenue and income statement
In 2023, LE BOUDOIR DE QIN achieves revenue of 6 k€. Revenue is declining over the period 2021-2023 (CAGR: -70.9%). Significant drop of -92% vs 2022. After deducting consumption (122 €), gross margin stands at 6 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -41 k€, representing -636.4% of revenue. Warning negative scissor effect: despite revenue change (-92%), EBITDA varies by -488%, reducing margin by 649.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 859.3% 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
6 377 €
Gross margin (2023)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
6 255 €
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
-40 586 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-42 696 €
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
54 796 €
EBITDA margin (2023)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-636.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 892.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
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
0.0%
Cash flow / Revenue (2023)
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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
892.363%
Repayment capacity (2023)
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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
0.0
Asset age ratio (2023)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
Debt ratio
-231.999
-324.06
0.0
Financial autonomy
116.03
125.924
0.0
Repayment capacity
0.539
0.388
0.0
Cash flow / Revenue
42.276%
22.79%
892.363%
Sector positioning
Debt ratio
0.02023
2021
2022
2023
Q1: -4.48
Med: 5.79
Q3: 85.76
Good+11 pts over 3 years
In 2023, the debt ratio of LE BOUDOIR DE QIN (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
0.0%2023
2021
2022
2023
Q1: 0.0%
Med: 19.23%
Q3: 51.56%
Average-50 pts over 3 years
In 2023, the financial autonomy of LE BOUDOIR DE QIN (0.0%) 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
0.0 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.19 years
Excellent-32 pts over 3 years
In 2023, the repayment capacity of LE BOUDOIR DE QIN (0.00) 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 514.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
514.539
Interest coverage (2023)
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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
-8.431
Liquidity indicators evolution LE BOUDOIR DE QIN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
Liquidity ratio
24.84
22.544
514.539
Interest coverage
0.0
0.0
-8.431
Sector positioning
Liquidity ratio
514.542023
2021
2022
2023
Q1: 52.45
Med: 125.92
Q3: 279.11
Excellent+60 pts over 3 years
In 2023, the liquidity ratio of LE BOUDOIR DE QIN (514.54) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
-8.43x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.13x
Watch
In 2023, the interest coverage of LE BOUDOIR DE QIN (-8.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). WCR is negative (-5280 days): operations structurally generate cash. Over 2021-2023, WCR increased by +36%, requiring additional financing.
Operating WCR (2023)
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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
-93 538 €
Customer credit (2023)
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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
55 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 in days of revenue (2023)
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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
-5280 j
WCR and payment terms evolution LE BOUDOIR DE QIN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
Operating WCR
-147 189 €
-135 066 €
-93 538 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
0
0
0
Supplier payment term (days)
40
0
55
Positioning of LE BOUDOIR DE QIN in its sector
Comparison with sector Soins de beauté
Valuation estimate
Based on 84 transactions of similar company sales
in 2023,
the value of LE BOUDOIR DE QIN is estimated at
109 868 €
(range 36 319€ - 209 901€).
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 value2023
84 tx
36k€109k€209k€
109 868 €Range: 36 319€ - 209 901€
NAF 5 année 2023
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
6 377 €×0.53x
Estimation3 402 €
2 108€ - 4 496€
Net Income Multiple20%
54 796 €×4.9x
Estimation269 570 €
87 638€ - 518 009€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 LE BOUDOIR DE QIN with other companies in the same sector:
Frequently asked questions about LE BOUDOIR DE QIN
What is the revenue of LE BOUDOIR DE QIN ?
The revenue of LE BOUDOIR DE QIN in 2023 is 6 k€.
Is LE BOUDOIR DE QIN profitable?
Yes, LE BOUDOIR DE QIN generated a net profit of 55 k€ in 2023.
Where is the headquarters of LE BOUDOIR DE QIN ?
The headquarters of LE BOUDOIR DE QIN is located in PARIS (75016), in the department Paris.
Where to find the tax return of LE BOUDOIR DE QIN ?
The tax return of LE BOUDOIR DE QIN 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 LE BOUDOIR DE QIN operate?
LE BOUDOIR DE QIN operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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