Logo cession commerce

Comment s'estime le
prix de vente
d'un centre d'esthéthique

Question posée par VIRGINIE le 30/10/2009

A combien peut-on estimer le prix de vente d'un centre d'esthétique minceur n'ayant pas une année complète d'exercice ou à quel pourcentage se vendent actuellement  les centres dans cette profession sur un exemple de 10 000 € chiffre d affaire par mois. Avec mes remerciements. Cordialement.

Réponse de Madame Olga ROMULUS, Expert-comptable, à la direction des relations extérieures du groupe Fiducial

Bonjour Virginie,


L’évaluation d’un fonds de commerce est complexe et va dépendre de plusieurs critères :

-          Quels sont vos marchés et la fidélité de vos clients?

-          Quel est l’avantage compétitif de votre affaire?

-          Quelle est sa rentabilité réelle ?

-          Quels investissements sont nécessaires à court et moyen terme

-          Quelles évolutions peuvent être envisagées : ajout d’activités, réorganisation, ….

A titre d’information, l’Administration fiscale préconise une évaluation d’un fonds de commerce dans la parfumerie-esthétique entre 65% et 100% du chiffre d’affaires TTC (hors murs et hors stocks)

Ces notions sont mises en rapport avec la moyenne constatée sur les deux ou trois dernières années d’activité.

Si votre exploitation est récente, l’évaluation de certains critères énoncés ci-dessus peut donc être difficile, voir d’impact nul sur la valorisation de votre fonds de commerce.


Afin de vous aider dans votre réflexion, nous vous conseillons de prendre contact avec un expert-comptable.

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