PARAPHARMACIE DU POLYGONE BEZIERS : revenue, balance sheet and financial ratios

PARAPHARMACIE DU POLYGONE BEZIERS 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 BEZIERS (34500), this company of category PME shows in 2023 a revenue of 947 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 - PARAPHARMACIE DU POLYGONE BEZIERS (SIREN 832198840)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 947 217 € 910 222 € 866 068 € 919 358 € 1 252 209 € 363 960 €
Net income -23 585 € -66 342 € -22 397 € -51 677 € -186 335 € -52 125 €
EBITDA 23 885 € -7 961 € 7 433 € -3 092 € -121 270 € -51 264 €
Net margin -2.5% -7.3% -2.6% -5.6% -14.9% -14.3%

Revenue and income statement

In 2023, PARAPHARMACIE DU POLYGONE BEZIERS achieves revenue of 947 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +21.1%. Vs 2022: +4%. After deducting consumption (582 k€), gross margin stands at 365 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 2.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -24 k€ (-2.5% 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

947 217 €

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

365 355 €

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

23 885 €

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

-22 063 €

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

-23 585 €

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

2.5%

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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 -140%. 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 -79%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 25.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-140.115%

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

-78.542%

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

2.361%

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

25.155

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

12.4%

Solvency indicators evolution
PARAPHARMACIE DU POLYGONE BEZIERS

Sector positioning

Debt ratio
-140.12 2023
2021
2022
2023
Q1: 0.0
Med: 12.61
Q3: 71.4
Excellent

In 2023, the debt ratio of PARAPHARMACIE DU POLYGONE... (-140.12) 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
-78.54% 2023
2021
2022
2023
Q1: 3.3%
Med: 26.09%
Q3: 52.18%
Average

In 2023, the financial autonomy of PARAPHARMACIE DU POLYGONE... (-78.5%) 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
25.16 years 2023
2021
2022
2023
Q1: -0.01 years
Med: 0.0 years
Q3: 1.58 years
Watch

In 2023, the repayment capacity of PARAPHARMACIE DU POLYGONE... (25.16) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.80. 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 50.2x. Operating income very largely covers interest expenses: high safety margin.

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

116.798

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

50.178

Liquidity indicators evolution
PARAPHARMACIE DU POLYGONE BEZIERS

Sector positioning

Liquidity ratio
116.8 2023
2021
2022
2023
Q1: 101.39
Med: 172.17
Q3: 310.87
Average -45 pts over 3 years

In 2023, the liquidity ratio of PARAPHARMACIE DU POLYGONE... (116.80) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
50.18x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.73x
Excellent -22 pts over 3 years

In 2023, the interest coverage of PARAPHARMACIE DU POLYGONE... (50.2x) 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) and payment terms

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: 141 days. Excellent situation: suppliers finance 141 days of the operating cycle (retail model). Inventory turnover is 129 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 130 days of revenue, i.e. 343 k€ to permanently finance. Over 2018-2023, WCR increased by +1669%, requiring additional financing.

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

342 779 €

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

141 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

129 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

130 j

WCR and payment terms evolution
PARAPHARMACIE DU POLYGONE BEZIERS

Positioning of PARAPHARMACIE DU POLYGONE BEZIERS 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 PARAPHARMACIE DU POLYGONE BEZIERS is estimated at 171 382 € (range 103 345€ - 320 356€). With an EBITDA of 23 885€, 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 2023
132 transactions
103k€ 171k€ 320k€
171 382 € Range: 103 345€ - 320 356€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
23 885 € × 3.2x
Estimation 76 717 €
33 375€ - 156 625€
Revenue Multiple 30%
947 217 € × 0.35x
Estimation 329 158 €
219 963€ - 593 241€

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 PARAPHARMACIE DU POLYGONE BEZIERS 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 PARAPHARMACIE DU POLYGONE BEZIERS

What is the revenue of PARAPHARMACIE DU POLYGONE BEZIERS ?

The revenue of PARAPHARMACIE DU POLYGONE BEZIERS in 2023 is 947 k€.

Is PARAPHARMACIE DU POLYGONE BEZIERS profitable?

PARAPHARMACIE DU POLYGONE BEZIERS recorded a net loss in 2023.

Where is the headquarters of PARAPHARMACIE DU POLYGONE BEZIERS ?

The headquarters of PARAPHARMACIE DU POLYGONE BEZIERS is located in BEZIERS (34500), in the department Herault.

Where to find the tax return of PARAPHARMACIE DU POLYGONE BEZIERS ?

The tax return of PARAPHARMACIE DU POLYGONE BEZIERS 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 PARAPHARMACIE DU POLYGONE BEZIERS operate?

PARAPHARMACIE DU POLYGONE BEZIERS 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.