PASSION BEAUTE DEVELOPPEMENT : revenue, balance sheet and financial ratios

PASSION BEAUTE DEVELOPPEMENT is a French company founded 16 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in FONTENAY-SOUS-BOIS (94120), this company of category PME shows in 2024 a revenue of 7.9 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 - PASSION BEAUTE DEVELOPPEMENT (SIREN 520352832)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 884 030 € 7 307 662 € 7 028 438 € 5 199 192 € 3 169 611 € 2 316 882 € 1 275 071 € 1 242 231 € 934 070 €
Net income -181 120 € -164 717 € -4 610 € 59 335 € -141 323 € 195 € 504 € 481 € 24 167 €
EBITDA 46 180 € 365 642 € 138 777 € 153 786 € 115 761 € 124 409 € -130 053 € -96 054 € 45 435 €
Net margin -2.3% -2.3% -0.1% 1.1% -4.5% 0.0% 0.0% 0.0% 2.6%

Revenue and income statement

In 2024, PASSION BEAUTE DEVELOPPEMENT achieves revenue of 7.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +30.6%. Vs 2023: +8%. After deducting consumption (4.5 M€), gross margin stands at 3.3 M€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 0.6% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -87%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -181 k€ (-2.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 884 030 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 339 867 €

EBITDA (2024) ?
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

46 180 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-60 466 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-181 120 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.6%

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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 185%. 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 21%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

185.063%

Financial autonomy (2024) ?
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

21.135%

Cash flow / Revenue (2024) ?
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

-1.131%

Repayment capacity (2024) ?
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

-36.696

Asset age ratio (2024) ?
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

40.0%

Solvency indicators evolution
PASSION BEAUTE DEVELOPPEMENT

Sector positioning

Debt ratio
185.06 2024
2022
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Watch

In 2024, the debt ratio of PASSION BEAUTE DEVELOPPEMENT (185.06) 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
21.14% 2024
2022
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average -9 pts over 3 years

In 2024, the financial autonomy of PASSION BEAUTE DEVELOPPEMENT (21.1%) 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
-36.7 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -52 pts over 3 years

In 2024, the repayment capacity of PASSION BEAUTE DEVELOPPEMENT (-36.70) 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 153.62. 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 254.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

153.62

Interest coverage (2024) ?
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

254.801

Liquidity indicators evolution
PASSION BEAUTE DEVELOPPEMENT

Sector positioning

Liquidity ratio
153.62 2024
2022
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Average -9 pts over 3 years

In 2024, the liquidity ratio of PASSION BEAUTE DEVELOPPEMENT (153.62) 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
254.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Excellent

In 2024, the interest coverage of PASSION BEAUTE DEVELOPPEMENT (254.8x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. Excellent situation: suppliers finance 152 days of the operating cycle (retail model). Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 149 days of revenue, i.e. 3.3 M€ to permanently finance. Over 2016-2024, WCR increased by +443%, requiring additional financing.

Operating WCR (2024) ?
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

3 264 383 €

Customer credit (2024) ?
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

6 j

Supplier credit (2024) ?
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

158 j

Inventory turnover (2024) ?
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

70 j

WCR in days of revenue (2024) ?
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

149 j

WCR and payment terms evolution
PASSION BEAUTE DEVELOPPEMENT

Positioning of PASSION BEAUTE DEVELOPPEMENT 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 PASSION BEAUTE DEVELOPPEMENT is estimated at 1 120 091 € (range 726 893€ - 2 040 925€). With an EBITDA of 46 180€, 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 2024
132 transactions
726k€ 1120k€ 2040k€
1 120 091 € Range: 726 893€ - 2 040 925€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 180 € × 3.2x
Estimation 148 327 €
64 529€ - 302 824€
Revenue Multiple 30%
7 884 030 € × 0.35x
Estimation 2 739 698 €
1 830 834€ - 4 937 761€

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 PASSION BEAUTE DEVELOPPEMENT 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 PASSION BEAUTE DEVELOPPEMENT

What is the revenue of PASSION BEAUTE DEVELOPPEMENT ?

The revenue of PASSION BEAUTE DEVELOPPEMENT in 2024 is 7.9 M€.

Is PASSION BEAUTE DEVELOPPEMENT profitable?

PASSION BEAUTE DEVELOPPEMENT recorded a net loss in 2024.

Where is the headquarters of PASSION BEAUTE DEVELOPPEMENT ?

The headquarters of PASSION BEAUTE DEVELOPPEMENT is located in FONTENAY-SOUS-BOIS (94120), in the department Val-de-Marne.

Where to find the tax return of PASSION BEAUTE DEVELOPPEMENT ?

The tax return of PASSION BEAUTE DEVELOPPEMENT 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 PASSION BEAUTE DEVELOPPEMENT operate?

PASSION BEAUTE DEVELOPPEMENT 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.