NEC PLUS ULTRA COSMETICS FRANCE : revenue, balance sheet and financial ratios

NEC PLUS ULTRA COSMETICS FRANCE is a French company founded 10 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in PARIS (75008), this company of category PME shows in 2020 a revenue of 2.6 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 - NEC PLUS ULTRA COSMETICS FRANCE (SIREN 812399756)
Indicator 2020 2019 2018 2017 2016
Revenue 2 630 405 € 1 804 634 € 1 588 517 € 1 301 412 € 1 569 121 €
Net income -95 131 € 13 650 € 13 786 € 3 440 € 10 425 €
EBITDA 501 747 € 463 919 € 172 456 € 161 881 € 167 787 €
Net margin -3.6% 0.8% 0.9% 0.3% 0.7%

Revenue and income statement

In 2020, NEC PLUS ULTRA COSMETICS FRANCE achieves revenue of 2.6 M€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Vs 2019, growth of +46% (1.8 M€ -> 2.6 M€). After deducting consumption (1.1 M€), gross margin stands at 1.5 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 502 k€, representing 19.1% of revenue. Warning negative scissor effect: despite revenue change (+46%), EBITDA varies by +8%, reducing margin by 6.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -95 k€ (-3.6% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 630 405 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 503 444 €

EBITDA (2020) ?
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

501 747 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-94 394 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-95 131 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

19.1%

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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 -1577%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-1577.38%

Financial autonomy (2020) ?
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

-3.617%

Cash flow / Revenue (2020) ?
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

-3.238%

Repayment capacity (2020) ?
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

-9.785

Asset age ratio (2020) ?
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

49.8%

Solvency indicators evolution
NEC PLUS ULTRA COSMETICS FRANCE

Sector positioning

Debt ratio
-1577.38 2020
2018
2019
2020
Q1: 0.0
Med: 30.82
Q3: 140.02
Excellent -53 pts over 3 years

In 2020, the debt ratio of NEC PLUS ULTRA COSMETICS ... (-1577.38) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-3.62% 2020
2018
2019
2020
Q1: 5.9%
Med: 27.34%
Q3: 52.74%
Average

In 2020, the financial autonomy of NEC PLUS ULTRA COSMETICS ... (-3.6%) 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
-9.79 years 2020
2018
2019
2020
Q1: -0.06 years
Med: 0.0 years
Q3: 2.62 years
Excellent -50 pts over 3 years

In 2020, the repayment capacity of NEC PLUS ULTRA COSMETICS ... (-9.79) 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 195.41. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

195.405

Interest coverage (2020) ?
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

0.214

Liquidity indicators evolution
NEC PLUS ULTRA COSMETICS FRANCE

Sector positioning

Liquidity ratio
195.41 2020
2018
2019
2020
Q1: 95.7
Med: 161.32
Q3: 280.97
Good +26 pts over 3 years

In 2020, the liquidity ratio of NEC PLUS ULTRA COSMETICS ... (195.41) 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
0.21x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 1.47x
Good -21 pts over 3 years

In 2020, the interest coverage of NEC PLUS ULTRA COSMETICS ... (0.2x) 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. Average customer payment term: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 150 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2020, WCR increased by +248%, requiring additional financing.

Operating WCR (2020) ?
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

1 092 697 €

Customer credit (2020) ?
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

36 j

Supplier credit (2020) ?
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

92 j

Inventory turnover (2020) ?
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

42 j

WCR in days of revenue (2020) ?
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

150 j

WCR and payment terms evolution
NEC PLUS ULTRA COSMETICS FRANCE

Positioning of NEC PLUS ULTRA COSMETICS FRANCE 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 NEC PLUS ULTRA COSMETICS FRANCE is estimated at 1 350 010 € (range 667 255€ - 2 674 154€). With an EBITDA of 501 747€, 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 2020
132 transactions
667k€ 1350k€ 2674k€
1 350 010 € Range: 667 255€ - 2 674 154€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
501 747 € × 3.2x
Estimation 1 611 578 €
701 108€ - 3 290 196€
Revenue Multiple 30%
2 630 405 € × 0.35x
Estimation 914 065 €
610 834€ - 1 647 420€

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 NEC PLUS ULTRA COSMETICS FRANCE 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 NEC PLUS ULTRA COSMETICS FRANCE

What is the revenue of NEC PLUS ULTRA COSMETICS FRANCE ?

The revenue of NEC PLUS ULTRA COSMETICS FRANCE in 2020 is 2.6 M€.

Is NEC PLUS ULTRA COSMETICS FRANCE profitable?

NEC PLUS ULTRA COSMETICS FRANCE recorded a net loss in 2020.

Where is the headquarters of NEC PLUS ULTRA COSMETICS FRANCE ?

The headquarters of NEC PLUS ULTRA COSMETICS FRANCE is located in PARIS (75008), in the department Paris.

Where to find the tax return of NEC PLUS ULTRA COSMETICS FRANCE ?

The tax return of NEC PLUS ULTRA COSMETICS FRANCE 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 NEC PLUS ULTRA COSMETICS FRANCE operate?

NEC PLUS ULTRA COSMETICS FRANCE 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.