SAJ YR COSMETIQUE : revenue, balance sheet and financial ratios

SAJ YR COSMETIQUE is a French company founded 13 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in SAINT CLEMENT DE RIVIERE (34980), this company of category PME shows in 2022 a revenue of 684 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 - SAJ YR COSMETIQUE (SIREN 789455664)
Indicator 2022 2021 2020 2019 2017 2016
Revenue 683 927 € 614 284 € 631 940 € 714 468 € 668 845 € 667 298 €
Net income -19 092 € -10 932 € -17 380 € 12 224 € 10 643 € -724 €
EBITDA -18 385 € -13 314 € -27 303 € 4 560 € 4 407 € -6 265 €
Net margin -2.8% -1.8% -2.8% 1.7% 1.6% -0.1%

Revenue and income statement

En 2022, SAJ YR COSMETIQUE alcanza unos ingresos de 684 k€. Los ingresos crecen positivamente durante 6 años (TCAC: +0.4%). Vs 2021, crecimiento de +11% (614 k€ -> 684 k€). Tras deducir el consumo (350 k€), el margen bruto se sitúa en 334 k€, es decir, una tasa del 49%. El EBITDA alcanza -18 k€, representando el -2.7% de los ingresos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -19 k€ (-2.8% de los ingresos).

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

683 927 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

334 071 €

EBITDA (2022) ?
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

-18 385 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 440 €

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

-19 092 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.7%

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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 1140%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 2%. Baja autonomía: la empresa depende fuertemente de financiación externa.

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

1140.419%

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

1.831%

Cash flow / Revenue (2022) ?
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

-2.867%

Repayment capacity (2022) ?
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

-2.498

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

31.1%

Solvency indicators evolution
SAJ YR COSMETIQUE

Sector positioning

Ratio de endeudamiento
1140.42 2022
2020
2021
2022
Q1: 0.0
Med: 18.17
Q3: 94.66
Vigilar

En 2022, el ratio de endeudamiento de SAJ YR COSMETIQUE (1140.42) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
1.83% 2022
2020
2021
2022
Q1: 7.39%
Med: 33.15%
Q3: 58.0%
Average -9 pts over 3 years

En 2022, el autonomía financiera de SAJ YR COSMETIQUE (1.8%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
-2.5 ans 2022
2020
2021
2022
Q1: -0.0 ans
Med: 0.0 ans
Q3: 2.21 ans
Excelente

En 2022, el capacidad de reembolso de SAJ YR COSMETIQUE (-2.5 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 128.87. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

128.872

Interest coverage (2022) ?
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

-2.176

Liquidity indicators evolution
SAJ YR COSMETIQUE

Sector positioning

Ratio de liquidez
128.87 2022
2020
2021
2022
Q1: 105.17
Med: 182.11
Q3: 311.79
Average -13 pts over 3 years

En 2022, el ratio de liquidez de SAJ YR COSMETIQUE (128.87) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
-2.18x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.12x
Average

En 2022, el cobertura de intereses de SAJ YR COSMETIQUE (-2.2x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

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: 90 días. Excelente situación: los proveedores financian 90 días del ciclo operativo. La rotación de existencias es de 50 días. El FM representa 32 días de ingresos. En 2016-2022, el FM aumentó en +35%.

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

60 712 €

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

90 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

50 j

WCR in days of revenue (2022) ?
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

32 j

WCR and payment terms evolution
SAJ YR COSMETIQUE

Positioning of SAJ YR COSMETIQUE 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 SAJ YR COSMETIQUE is estimated at 237 664 € (range 158 821€ - 428 342€). 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 2022
132 transactions
158k€ 237k€ 428k€
237 664 € Range: 158 821€ - 428 342€
NAF 5 all-time

Valuation method used

Revenue Multiple
683 927 € × 0.35x = 237 664 €
Range: 158 822€ - 428 343€

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 SAJ YR COSMETIQUE 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 SAJ YR COSMETIQUE

What is the revenue of SAJ YR COSMETIQUE ?

The revenue of SAJ YR COSMETIQUE in 2022 is 684 k€.

Is SAJ YR COSMETIQUE profitable?

SAJ YR COSMETIQUE recorded a net loss in 2022.

Where is the headquarters of SAJ YR COSMETIQUE ?

The headquarters of SAJ YR COSMETIQUE is located in SAINT CLEMENT DE RIVIERE (34980), in the department Herault.

Where to find the tax return of SAJ YR COSMETIQUE ?

The tax return of SAJ YR COSMETIQUE 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 SAJ YR COSMETIQUE operate?

SAJ YR COSMETIQUE 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.