MAKE UP ARTS PRODUCTION : revenue, balance sheet and financial ratios

MAKE UP ARTS PRODUCTION is a French company founded 37 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75009), this company of category PME shows in 2023 a revenue of 1.3 M€. 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 - MAKE UP ARTS PRODUCTION (SIREN 349414573)
Indicator 2023 2022 2021 2019 2018 2017 2016 2015
Revenue 1 334 901 € 1 939 649 € 2 297 368 € 3 512 244 € 3 861 888 € 4 282 250 € 4 516 719 € 3 857 578 €
Net income -1 083 309 € -477 913 € 109 955 € 8 501 € 195 363 € 227 150 € 218 721 € 145 046 €
EBITDA -361 507 € -21 198 € -69 483 € 605 748 € 359 848 € 460 098 € 326 594 € 243 451 €
Net margin -81.2% -24.6% 4.8% 0.2% 5.1% 5.3% 4.8% 3.8%

Revenue and income statement

In 2023, MAKE UP ARTS PRODUCTION achieves revenue of 1.3 M€. Revenue is declining over the period 2015-2023 (CAGR: -12.4%). Significant drop of -31% vs 2022. After deducting consumption (776 k€), gross margin stands at 559 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -362 k€, representing -27.1% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -1605%, reducing margin by 26.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.1 M€ (-81.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 334 901 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

558 934 €

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

-361 507 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-404 831 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 083 309 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-27.0%

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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 492%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

492.013%

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

9.398%

Cash flow / Revenue (2023) ?
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

-29.44%

Repayment capacity (2023) ?
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

-1.136

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

18.2%

Solvency indicators evolution
MAKE UP ARTS PRODUCTION

Sector positioning

Debt ratio
492.01 2023
2021
2022
2023
Q1: 0.0
Med: 11.29
Q3: 62.01
Watch +21 pts over 3 years

In 2023, the debt ratio of MAKE UP ARTS PRODUCTION (492.01) 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.

Financial autonomy
9.4% 2023
2021
2022
2023
Q1: 7.45%
Med: 29.8%
Q3: 57.23%
Average -41 pts over 3 years

In 2023, the financial autonomy of MAKE UP ARTS PRODUCTION (9.4%) 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
-1.14 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.28 years
Excellent

In 2023, the repayment capacity of MAKE UP ARTS PRODUCTION (-1.14) 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 225.19. 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

225.195

Interest coverage (2023) ?
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

-0.479

Liquidity indicators evolution
MAKE UP ARTS PRODUCTION

Sector positioning

Liquidity ratio
225.19 2023
2021
2022
2023
Q1: 127.81
Med: 213.37
Q3: 371.25
Good -19 pts over 3 years

In 2023, the liquidity ratio of MAKE UP ARTS PRODUCTION (225.19) 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
-0.48x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.11x
Average

In 2023, the interest coverage of MAKE UP ARTS PRODUCTION (-0.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 146 days of revenue, i.e. 541 k€ to permanently finance. Notable WCR improvement over the period (-57%), freeing up cash.

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

540 848 €

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

128 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

70 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

7 j

WCR in days of revenue (2023) ?
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

146 j

WCR and payment terms evolution
MAKE UP ARTS PRODUCTION

Positioning of MAKE UP ARTS PRODUCTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of MAKE UP ARTS PRODUCTION is estimated at 509 147 € (range 338 454€ - 820 197€). The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2023
64 tx
338k€ 509k€ 820k€
509 147 € Range: 338 454€ - 820 197€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 334 901 € × 0.38x = 509 148 €
Range: 338 454€ - 820 197€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare MAKE UP ARTS PRODUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about MAKE UP ARTS PRODUCTION

What is the revenue of MAKE UP ARTS PRODUCTION ?

The revenue of MAKE UP ARTS PRODUCTION in 2023 is 1.3 M€.

Is MAKE UP ARTS PRODUCTION profitable?

MAKE UP ARTS PRODUCTION recorded a net loss in 2023.

Where is the headquarters of MAKE UP ARTS PRODUCTION ?

The headquarters of MAKE UP ARTS PRODUCTION is located in PARIS (75009), in the department Paris.

Where to find the tax return of MAKE UP ARTS PRODUCTION ?

The tax return of MAKE UP ARTS PRODUCTION 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 MAKE UP ARTS PRODUCTION operate?

MAKE UP ARTS PRODUCTION operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.