TERRES ET BEAUTE : revenue, balance sheet and financial ratios

TERRES ET BEAUTE is a French company founded 22 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in MONTAYRAL (47500), this company of category PME shows in 2017 a revenue of 628 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 - TERRES ET BEAUTE (SIREN 450655451)
Indicator 2025 2024 2023 2022 2021 2017 2016
Revenue N/C N/C N/C N/C N/C 627 724 € 620 188 €
Net income 73 647 € 80 847 € 94 861 € 72 617 € 102 945 € 56 446 € 52 848 €
EBITDA N/C N/C N/C N/C N/C 80 564 € 87 017 €
Net margin N/C N/C N/C N/C N/C 9.0% 8.5%

Revenue and income statement

In 2025, TERRES ET BEAUTE generates positive net income of 74 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 53 k€ -> 74 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

73 647 €

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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 8%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.006%

Financial autonomy (2025) ?
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

83.096%

Asset age ratio (2025) ?
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

30.3%

Solvency indicators evolution
TERRES ET BEAUTE

Sector positioning

Debt ratio
8.01 2025
2023
2024
2025
Q1: 0.0
Med: 6.93
Q3: 37.96
Average

In 2025, the debt ratio of TERRES ET BEAUTE (8.01) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
83.1% 2025
2023
2024
2025
Q1: 11.18%
Med: 39.46%
Q3: 64.39%
Excellent +12 pts over 3 years

In 2025, the financial autonomy of TERRES ET BEAUTE (83.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 878.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

878.76

Liquidity indicators evolution
TERRES ET BEAUTE

Sector positioning

Liquidity ratio
878.76 2025
2023
2024
2025
Q1: 109.12
Med: 193.81
Q3: 350.5
Excellent

In 2025, the liquidity ratio of TERRES ET BEAUTE (878.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
TERRES ET BEAUTE

Positioning of TERRES 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 TERRES ET BEAUTE is estimated at 315 296 € (range 142 797€ - 624 580€). 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 2025
132 transactions
142k€ 315k€ 624k€
315 296 € Range: 142 797€ - 624 580€
NAF 5 all-time

Valuation method used

Net Income Multiple
73 647 € × 4.3x = 315 297 €
Range: 142 797€ - 624 581€

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 TERRES 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 TERRES ET BEAUTE

What is the revenue of TERRES ET BEAUTE ?

The revenue of TERRES ET BEAUTE in 2017 is 628 k€.

Is TERRES ET BEAUTE profitable?

Yes, TERRES ET BEAUTE generated a net profit of 74 k€ in 2025.

Where is the headquarters of TERRES ET BEAUTE ?

The headquarters of TERRES ET BEAUTE is located in MONTAYRAL (47500), in the department Lot-et-Garonne.

Where to find the tax return of TERRES ET BEAUTE ?

The tax return of TERRES 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 TERRES ET BEAUTE operate?

TERRES 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.