SALON DE BEAUTE TIAN YUE : revenue, balance sheet and financial ratios

SALON DE BEAUTE TIAN YUE is a French company founded 12 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in ETAMPES (91150), this company of category PME shows in 2024 a revenue of 26 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 - SALON DE BEAUTE TIAN YUE (SIREN 793169913)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue 26 444 € 5 534 € 16 250 € 30 585 € 35 438 € 40 481 € 39 800 €
Net income 557 € -15 780 € 1 583 € -395 € 3 773 € -2 335 € 726 €
EBITDA 555 € -15 516 € 1 489 € -207 € 3 942 € -2 344 € 727 €
Net margin 2.1% -285.1% 9.7% -1.3% 10.6% -5.8% 1.8%

Revenue and income statement

In 2024, SALON DE BEAUTE TIAN YUE achieves revenue of 26 k€. Activity remains stable over the period (CAGR: -5.0%). Vs 2023, growth of +378% (6 k€ -> 26 k€). After deducting consumption (0 €), gross margin stands at 26 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 555 €, representing 2.1% of revenue. Positive scissor effect: EBITDA margin improves by +282.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 557 €, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.

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

26 444 €

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

26 444 €

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

555 €

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

557 €

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

557 €

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

2.1%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

0.0%

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

2.106%

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

0.0

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

74.1%

Solvency indicators evolution
SALON DE BEAUTE TIAN YUE

Sector positioning

Debt ratio
0.0 2024
2020
2023
2024
Q1: 0.0
Med: 13.57
Q3: 64.43
Excellent -42 pts over 3 years

In 2024, the debt ratio of SALON DE BEAUTE TIAN YUE (0.00) 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
0.0% 2024
2020
2023
2024
Q1: 6.03%
Med: 28.93%
Q3: 55.74%
Average -43 pts over 3 years

In 2024, the financial autonomy of SALON DE BEAUTE TIAN YUE (0.0%) 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
0.0 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of SALON DE BEAUTE TIAN YUE (0.00) 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 45.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

45.669

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

0.0

Liquidity indicators evolution
SALON DE BEAUTE TIAN YUE

Sector positioning

Liquidity ratio
45.67 2024
2020
2023
2024
Q1: 101.35
Med: 173.98
Q3: 313.72
Watch -8 pts over 3 years

In 2024, the liquidity ratio of SALON DE BEAUTE TIAN YUE (45.67) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.94x
Average

In 2024, the interest coverage of SALON DE BEAUTE TIAN YUE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. WCR is negative (-328 days): operations structurally generate cash. Notable WCR improvement over the period (-56%), freeing up cash.

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

-24 069 €

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

0 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

5 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

0 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

-328 j

WCR and payment terms evolution
SALON DE BEAUTE TIAN YUE

Positioning of SALON DE BEAUTE TIAN YUE 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 SALON DE BEAUTE TIAN YUE is estimated at 4 125 € (range 2 446€ - 7 733€). With an EBITDA of 555€, 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
2k€ 4k€ 7k€
4 125 € Range: 2 446€ - 7 733€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
555 € × 3.2x
Estimation 1 783 €
776€ - 3 639€
Revenue Multiple 30%
26 444 € × 0.35x
Estimation 9 189 €
6 141€ - 16 562€
Net Income Multiple 20%
557 € × 4.3x
Estimation 2 385 €
1 080€ - 4 724€

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 SALON DE BEAUTE TIAN YUE 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 SALON DE BEAUTE TIAN YUE

What is the revenue of SALON DE BEAUTE TIAN YUE ?

The revenue of SALON DE BEAUTE TIAN YUE in 2024 is 26 k€.

Is SALON DE BEAUTE TIAN YUE profitable?

Yes, SALON DE BEAUTE TIAN YUE generated a net profit of 557€ in 2024.

Where is the headquarters of SALON DE BEAUTE TIAN YUE ?

The headquarters of SALON DE BEAUTE TIAN YUE is located in ETAMPES (91150), in the department Essonne.

Where to find the tax return of SALON DE BEAUTE TIAN YUE ?

The tax return of SALON DE BEAUTE TIAN YUE 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 SALON DE BEAUTE TIAN YUE operate?

SALON DE BEAUTE TIAN YUE 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.