AFFIRMATIF : revenue, balance sheet and financial ratios

AFFIRMATIF is a French company founded 36 years ago, specialized in the sector Coiffure. Based in AVIGNON (84000), this company of category PME shows in 2024 a revenue of 36 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 - AFFIRMATIF (SIREN 350818522)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 35 912 € 44 279 € 48 053 € 48 846 € 40 939 € 48 892 € 49 513 € 54 364 €
Net income 828 € 2 964 € 253 € 1 938 € 7 447 € -262 € 3 502 € -3 012 €
EBITDA 427 € 2 527 € 92 € -34 € 6 020 € -211 € 2 982 € -2 131 €
Net margin 2.3% 6.7% 0.5% 4.0% 18.2% -0.5% 7.1% -5.5%

Revenue and income statement

En 2024, AFFIRMATIF alcanza unos ingresos de 36 k€. Los ingresos disminuyen en el período 2016-2024 (TCAC: -5.1%). Caída significativa de -19% vs 2023. Tras deducir el consumo (3 k€), el margen bruto se sitúa en 33 k€, es decir, una tasa del 92%. El EBITDA alcanza 427 €, representando el 1.2% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-19%), el EBITDA varía en -83%, reduciendo el margen en 4.5 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 828 €, es decir, el 2.3% de los ingresos.

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

35 912 €

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

32 964 €

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

427 €

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

828 €

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

828 €

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

1.2%

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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 11%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 3%. Baja autonomía: la empresa depende fuertemente de financiación externa. El flujo de caja representa el 2.3% de los ingresos.

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

11.311%

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

2.584%

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

2.306%

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

Solvency indicators evolution
AFFIRMATIF

Sector positioning

Ratio de endeudamiento
11.31 2024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Average -20 pts over 3 years

En 2024, el ratio de endeudamiento de AFFIRMATIF (11.31) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
2.58% 2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Average -45 pts over 3 years

En 2024, el autonomía financiera de AFFIRMATIF (2.6%) 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
0.0 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.09 ans
Excelente

En 2024, el capacidad de reembolso de AFFIRMATIF (0.0 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 17.75. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

17.747

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
AFFIRMATIF

Sector positioning

Ratio de liquidez
17.75 2024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Vigilar

En 2024, el ratio de liquidez de AFFIRMATIF (17.75) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.97x
Average -50 pts over 3 years

En 2024, el cobertura de intereses de AFFIRMATIF (0.0x) 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: 45 días. Excelente situación: los proveedores financian 45 días del ciclo operativo. La rotación de existencias es de 2 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-340 días): las operaciones generan estructuralmente tesorería.

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

-33 911 €

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

45 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

2 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

-340 j

WCR and payment terms evolution
AFFIRMATIF

Positioning of AFFIRMATIF in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 98 transactions of similar company sales in 2024, the value of AFFIRMATIF is estimated at 7 026 € (range 4 055€ - 10 421€). With an EBITDA of 427€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.46x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
4k€ 7k€ 10k€
7 026 € Range: 4 055€ - 10 421€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
427 € × 4.6x
Estimation 1 966 €
1 110€ - 3 271€
Revenue Multiple 30%
35 912 € × 0.46x
Estimation 16 660 €
9 721€ - 22 807€
Net Income Multiple 20%
828 € × 6.3x
Estimation 5 228 €
2 922€ - 9 721€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Coiffure)

Compare AFFIRMATIF with other companies in the same sector:

Voir toutes les statistiques du secteur Coiffure

Frequently asked questions about AFFIRMATIF

What is the revenue of AFFIRMATIF ?

The revenue of AFFIRMATIF in 2024 is 36 k€.

Is AFFIRMATIF profitable?

Yes, AFFIRMATIF generated a net profit of 828€ in 2024.

Where is the headquarters of AFFIRMATIF ?

The headquarters of AFFIRMATIF is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of AFFIRMATIF ?

The tax return of AFFIRMATIF 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 AFFIRMATIF operate?

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