M J BEAUTE : revenue, balance sheet and financial ratios

M J BEAUTE is a French company founded 18 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in COULOMMIERS (77120), this company of category PME shows in 2019 a revenue of 823 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 - M J BEAUTE (SIREN 504272501)
Indicator 2023 2022 2019 2018 2017 2016
Revenue N/C N/C 823 481 € 797 239 € 785 187 € 792 129 €
Net income 43 956 € 30 597 € 17 525 € 33 605 € 34 842 € 32 206 €
EBITDA N/C N/C 38 488 € 54 742 € 71 355 € 71 430 €
Net margin N/C N/C 2.1% 4.2% 4.4% 4.1%

Revenue and income statement

In 2023, M J BEAUTE generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 32 k€ -> 44 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

43 956 €

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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 14%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

14.463%

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

58.271%

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

3.2%

Solvency indicators evolution
M J BEAUTE

Sector positioning

Debt ratio
14.46 2023
2019
2022
2023
Q1: 0.0
Med: 12.61
Q3: 71.4
Average +26 pts over 3 years

In 2023, the debt ratio of M J BEAUTE (14.46) 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
58.27% 2023
2019
2022
2023
Q1: 3.3%
Med: 26.09%
Q3: 52.18%
Excellent +7 pts over 3 years

In 2023, the financial autonomy of M J BEAUTE (58.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2019
2019
Q1: -0.01 years
Med: 0.0 years
Q3: 1.97 years
Good

In 2019, the repayment capacity of M J BEAUTE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 240.01. 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

240.013

Liquidity indicators evolution
M J BEAUTE

Sector positioning

Liquidity ratio
240.01 2023
2019
2022
2023
Q1: 101.39
Med: 172.17
Q3: 310.87
Good +29 pts over 3 years

In 2023, the liquidity ratio of M J BEAUTE (240.01) 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
0.46x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.37x
Good

In 2019, the interest coverage of M J BEAUTE (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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
M J BEAUTE

Positioning of M J BEAUTE 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 M J BEAUTE is estimated at 188 183 € (range 85 228€ - 372 779€). 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
85k€ 188k€ 372k€
188 183 € Range: 85 228€ - 372 779€
NAF 5 all-time

Valuation method used

Net Income Multiple
43 956 € × 4.3x = 188 184 €
Range: 85 228€ - 372 779€

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 M J BEAUTE 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 M J BEAUTE

What is the revenue of M J BEAUTE ?

The revenue of M J BEAUTE in 2019 is 823 k€.

Is M J BEAUTE profitable?

Yes, M J BEAUTE generated a net profit of 44 k€ in 2023.

Where is the headquarters of M J BEAUTE ?

The headquarters of M J BEAUTE is located in COULOMMIERS (77120), in the department Seine-et-Marne.

Where to find the tax return of M J BEAUTE ?

The tax return of M J 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 M J BEAUTE operate?

M J BEAUTE 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.