2 ELLES : revenue, balance sheet and financial ratios

2 ELLES is a French company founded 26 years ago, specialized in the sector Coiffure. Based in GORCY (54730), this company of category PME shows in 2022 a revenue of 65 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - 2 ELLES (SIREN 431215334)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue N/C N/C N/C 65 332 € 98 328 € 92 688 € 105 870 € 112 579 €
Net income 0 € 0 € 0 € -9 111 € 25 087 € 1 622 € 2 352 € 6 136 €
EBITDA N/C N/C N/C -8 931 € 27 976 € 3 231 € 4 770 € 8 142 €
Net margin N/C N/C N/C -13.9% 25.5% 1.7% 2.2% 5.5%

Revenue and income statement

In 2025, 2 ELLES records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 9%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

9.256%

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

7.655%

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

9.0%

Solvency indicators evolution
2 ELLES

Sector positioning

Debt ratio
9.26 2025
2023
2024
2025
Q1: 0.09
Med: 6.72
Q3: 37.49
Average +24 pts over 3 years

In 2025, the debt ratio of 2 ELLES (9.26) 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
7.66% 2025
2023
2024
2025
Q1: 2.38%
Med: 25.19%
Q3: 65.07%
Average

In 2025, the financial autonomy of 2 ELLES (7.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 316.65. 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

316.648

Liquidity indicators evolution
2 ELLES

Sector positioning

Liquidity ratio
316.65 2025
2023
2024
2025
Q1: 72.01
Med: 149.84
Q3: 288.4
Excellent

In 2025, the liquidity ratio of 2 ELLES (316.65) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 217 days. Excellent situation: suppliers finance 217 days of the operating cycle (retail model).

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

217 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
2 ELLES

Positioning of 2 ELLES in its sector

Comparison with sector Coiffure

Similar companies (Coiffure)

Compare 2 ELLES with other companies in the same sector:

Frequently asked questions about 2 ELLES

What is the revenue of 2 ELLES ?

The revenue of 2 ELLES in 2022 is 65 k€.

Is 2 ELLES profitable?

2 ELLES recorded a net loss in 2022.

Where is the headquarters of 2 ELLES ?

The headquarters of 2 ELLES is located in GORCY (54730), in the department Meurthe-et-Moselle.

Where to find the tax return of 2 ELLES ?

The tax return of 2 ELLES 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 2 ELLES operate?

2 ELLES operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.