PLAN NATURE ET BEAUTE : revenue, balance sheet and financial ratios

PLAN NATURE ET BEAUTE 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 MARSEILLE (13002), this company of category PME shows in 2021 a revenue of 851 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 - PLAN NATURE ET BEAUTE (SIREN 819035783)
Indicator 2022 2021 2019 2018 2016
Revenue N/C 850 994 € 1 103 854 € N/C N/C
Net income 7 403 € 40 587 € 4 636 € 23 422 € 26 822 €
EBITDA N/C 103 528 € 152 216 € N/C N/C
Net margin N/C 4.8% 0.4% N/C N/C

Revenue and income statement

In 2022, PLAN NATURE ET BEAUTE generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 27 k€ -> 7 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 403 €

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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 1322%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1321.619%

Financial autonomy (2022) ?
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

3.591%

Asset age ratio (2022) ?
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

62.7%

Solvency indicators evolution
PLAN NATURE ET BEAUTE

Sector positioning

Debt ratio
1321.62 2022
2019
2021
2022
Q1: 0.0
Med: 18.17
Q3: 94.66
Watch +50 pts over 3 years

In 2022, the debt ratio of PLAN NATURE ET BEAUTE (1321.62) 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
3.59% 2022
2019
2021
2022
Q1: 7.39%
Med: 33.15%
Q3: 58.0%
Average -15 pts over 3 years

In 2022, the financial autonomy of PLAN NATURE ET BEAUTE (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
13.83 years 2021
2019
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 2.2 years
Watch +25 pts over 2 years

In 2021, the repayment capacity of PLAN NATURE ET BEAUTE (13.83) 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 191.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

191.362

Liquidity indicators evolution
PLAN NATURE ET BEAUTE

Sector positioning

Liquidity ratio
191.36 2022
2019
2021
2022
Q1: 105.17
Med: 182.11
Q3: 311.79
Good +15 pts over 3 years

In 2022, the liquidity ratio of PLAN NATURE ET BEAUTE (191.36) 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
0.13x 2021
2019
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.79x
Good

In 2021, the interest coverage of PLAN NATURE ET BEAUTE (0.1x) 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.

Operating WCR (2022) ?
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

0 €

Customer credit (2022) ?
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 (2022) ?
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

0 j

Inventory turnover (2022) ?
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

0 j

WCR and payment terms evolution
PLAN NATURE ET BEAUTE

Positioning of PLAN NATURE ET 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 PLAN NATURE ET BEAUTE is estimated at 31 693 € (range 14 354€ - 62 782€). 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 2022
132 transactions
14k€ 31k€ 62k€
31 693 € Range: 14 354€ - 62 782€
NAF 5 all-time

Valuation method used

Net Income Multiple
7 403 € × 4.3x = 31 694 €
Range: 14 354€ - 62 783€

Only this financial indicator is available for this company.

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 PLAN NATURE ET BEAUTE 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 PLAN NATURE ET BEAUTE

What is the revenue of PLAN NATURE ET BEAUTE ?

The revenue of PLAN NATURE ET BEAUTE in 2021 is 851 k€.

Is PLAN NATURE ET BEAUTE profitable?

Yes, PLAN NATURE ET BEAUTE generated a net profit of 7 k€ in 2022.

Where is the headquarters of PLAN NATURE ET BEAUTE ?

The headquarters of PLAN NATURE ET BEAUTE is located in MARSEILLE (13002), in the department Bouches-du-Rhone.

Where to find the tax return of PLAN NATURE ET BEAUTE ?

The tax return of PLAN NATURE ET 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 PLAN NATURE ET BEAUTE operate?

PLAN NATURE ET 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.