MBCL BEAUTE : revenue, balance sheet and financial ratios

MBCL BEAUTE is a French company founded 8 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in NOGENT-SUR-MARNE (94130), this company of category PME shows in 2025 a revenue of 701 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 - MBCL BEAUTE (SIREN 837858646)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue 701 323 € 696 778 € 678 115 € 622 428 € 580 876 € 605 119 € 605 650 €
Net income 4 792 € 19 414 € 32 111 € 39 525 € 57 637 € 61 373 € 47 852 €
EBITDA 46 887 € 76 258 € 81 431 € 98 806 € 112 481 € 111 375 € 99 223 €
Net margin 0.7% 2.8% 4.7% 6.4% 9.9% 10.1% 7.9%

Revenue and income statement

En 2025, MBCL BEAUTE alcanza unos ingresos de 701 k€. Los ingresos crecen positivamente durante 7 años (TCAC: +2.5%). Vs 2024: +1%. Tras deducir el consumo (300 k€), el margen bruto se sitúa en 401 k€, es decir, una tasa del 57%. El EBITDA alcanza 47 k€, representando el 6.7% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (+1%), el EBITDA varía en -39%, reduciendo el margen en 4.3 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 5 k€, es decir, el 0.7% de los ingresos.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

701 323 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

401 193 €

EBITDA (2025) ?
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

46 887 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 226 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 792 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.6%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 35%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 63%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 12.4 años de flujo de caja. Más allá de 7 años, los bancos generalmente consideran el riesgo crediticio como alto. El flujo de caja representa el 1.1% de los ingresos.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.637%

Financial autonomy (2025) ?
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

63.46%

Cash flow / Revenue (2025) ?
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

1.058%

Repayment capacity (2025) ?
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

12.444

Asset age ratio (2025) ?
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

10.5%

Solvency indicators evolution
MBCL BEAUTE

Sector positioning

Ratio de endeudamiento
34.64 2025
2023
2024
2025
Q1: 0.0
Med: 6.93
Q3: 37.96
Average

En 2025, el ratio de endeudamiento de MBCL BEAUTE (34.64) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
63.46% 2025
2023
2024
2025
Q1: 11.18%
Med: 39.46%
Q3: 64.39%
Bueno

En 2025, el autonomía financiera de MBCL BEAUTE (63.5%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
12.44 ans 2025
2023
2024
2025
Q1: -0.07 ans
Med: 0.0 ans
Q3: 1.4 ans
Vigilar

En 2025, el capacidad de reembolso de MBCL BEAUTE (12.4 ans) se sitúa en el top 25% del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una duración larga puede señalar deuda pesada relativa a la capacidad de pago.

Liquidity ratios

El ratio de liquidez se sitúa en 243.92. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.2x. Peligro: el resultado de explotación no cubre los gastos financieros.

Liquidity ratio (2025) ?
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

243.924

Interest coverage (2025) ?
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

0.232

Liquidity indicators evolution
MBCL BEAUTE

Sector positioning

Ratio de liquidez
243.92 2025
2023
2024
2025
Q1: 109.12
Med: 193.81
Q3: 350.5
Bueno

En 2025, el ratio de liquidez de MBCL BEAUTE (243.92) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.23x 2025
2023
2024
2025
Q1: -0.35x
Med: 0.0x
Q3: 1.96x
Bueno -6 pts over 3 years

En 2025, el cobertura de intereses de MBCL BEAUTE (0.2x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 10 días. Situación favorable. La rotación de existencias es de 36 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 16 días de ingresos.

Operating WCR (2025) ?
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

31 475 €

Customer credit (2025) ?
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 (2025) ?
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

10 j

Inventory turnover (2025) ?
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

36 j

WCR in days of revenue (2025) ?
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

16 j

WCR and payment terms evolution
MBCL BEAUTE

Positioning of MBCL 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 MBCL BEAUTE is estimated at 152 514 € (range 83 475€ - 293 629€). With an EBITDA of 46 887€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2025
132 transactions
83k€ 152k€ 293k€
152 514 € Range: 83 475€ - 293 629€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
46 887 € × 3.2x
Estimation 150 598 €
65 517€ - 307 461€
Revenue Multiple 30%
701 323 € × 0.35x
Estimation 243 710 €
162 862€ - 439 238€
Net Income Multiple 20%
4 792 € × 4.3x
Estimation 20 515 €
9 291€ - 40 640€

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 MBCL BEAUTE with other companies in the same sector:

Frequently asked questions about MBCL BEAUTE

What is the revenue of MBCL BEAUTE ?

The revenue of MBCL BEAUTE in 2025 is 701 k€.

Is MBCL BEAUTE profitable?

Yes, MBCL BEAUTE generated a net profit of 5 k€ in 2025.

Where is the headquarters of MBCL BEAUTE ?

The headquarters of MBCL BEAUTE is located in NOGENT-SUR-MARNE (94130), in the department Val-de-Marne.

Where to find the tax return of MBCL BEAUTE ?

The tax return of MBCL 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 MBCL BEAUTE operate?

MBCL 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.