SIREN : 913356390
L'ESCALE BEAUTE L.L. is a French company founded 4 years ago, specialized in the sector Soins de beauté. Based in SAINT-PERDON (40090), this company of category PME shows in 2024 a revenue of 46 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 | 2024 | 2023 |
|---|---|---|
| Revenue | 46 106 € | 64 027 € |
| Net income | 356 € | 5 918 € |
| EBITDA | 867 € | 7 414 € |
| Net margin | 0.8% | 9.2% |
In 2024, L'ESCALE BEAUTE L.L. achieves revenue of 46 k€. Significant drop of -28% vs 2023. After deducting consumption (6 k€), gross margin stands at 40 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 867 €, representing 1.9% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -88%, reducing margin by 9.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 356 €, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
46 106 €
40 067 €
867 €
239 €
356 €
1.9%
The debt ratio (= Financial debt / Equity x 100) stands at 251%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 23.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
250.967%
23.619%
1.909%
23.597
57.0%
In 2024, the debt ratio of L'ESCALE BEAUTE L.L. (250.97) 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.
In 2024, the financial autonomy of L'ESCALE BEAUTE L.L. (23.6%) 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.
In 2024, the repayment capacity of L'ESCALE BEAUTE L.L. (23.60) 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 167.78. 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 26.6x. Operating income very largely covers interest expenses: high safety margin.
167.785
26.644
In 2024, the liquidity ratio of L'ESCALE BEAUTE L.L. (167.78) 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 2024, the interest coverage of L'ESCALE BEAUTE L.L. (26.6x) 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) 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: 6 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 1 k€ to permanently finance.
1 138 €
0 j
6 j
43 j
9 j
Based on 98 transactions of similar company sales
in 2024,
the value of L'ESCALE BEAUTE L.L. is estimated at
8 862 €
(range 5 122€ - 12 940€).
With an EBITDA of 867€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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'ESCALE BEAUTE L.L. with other companies in the same sector:
The revenue of L'ESCALE BEAUTE L.L. in 2024 is 46 k€.
Yes, L'ESCALE BEAUTE L.L. generated a net profit of 356€ in 2024.
The headquarters of L'ESCALE BEAUTE L.L. is located in SAINT-PERDON (40090), in the department Landes.
The tax return of L'ESCALE BEAUTE L.L. 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'ESCALE BEAUTE L.L. operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.