Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2009-10-01 (16 years)Status: ActiveBusiness sector: CoiffureLocation: PLAN-DE-CUQUES (13380), Bouches-du-Rhone
ANGLE D ART : revenue, balance sheet and financial ratios
ANGLE D ART is a French company
founded 16 years ago,
specialized in the sector Coiffure.
Based in PLAN-DE-CUQUES (13380),
this company of category PME
shows in 2024 a revenue of 220 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, ANGLE D ART achieves revenue of 220 k€. Revenue is growing positively over 10 years (CAGR: +0.5%). Vs 2023, growth of +12% (196 k€ -> 220 k€). After deducting consumption (24 k€), gross margin stands at 196 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 6.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 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 2 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
219 707 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
195 956 €
EBITDA (2024)
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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
13 963 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
4 026 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 098 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
6.3%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
68.292%
Financial autonomy (2024)
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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
46.59%
Cash flow / Revenue (2024)
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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
5.044%
Repayment capacity (2024)
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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
4.526
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
162.972
78.632
51.284
39.611
43.147
86.647
91.016
75.529
62.636
68.292
Financial autonomy
26.9
35.984
40.304
45.619
47.885
38.655
43.949
43.307
50.022
46.59
Repayment capacity
8.918
2.049
2.704
2.663
3.24
-4.639
11.401
15.361
6.737
4.526
Cash flow / Revenue
2.313%
7.257%
4.178%
3.86%
3.601%
-6.453%
2.725%
1.667%
3.145%
5.044%
Sector positioning
Debt ratio
68.292024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Average
In 2024, the debt ratio of ANGLE D ART (68.29) 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
46.59%2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Good+11 pts over 3 years
In 2024, the financial autonomy of ANGLE D ART (46.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
4.53 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Average
In 2024, the repayment capacity of ANGLE D ART (4.53) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 257.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.3x. Financial charges are adequately covered by operations.
Liquidity ratio (2024)
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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
257.88
Interest coverage (2024)
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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
3.266
Liquidity indicators evolution ANGLE D ART
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
69.626
78.101
81.804
71.517
101.242
172.418
304.462
198.45
223.367
257.88
Interest coverage
24.24
6.633
5.036
4.722
3.296
-1.739
6.233
131.488
3.969
3.266
Sector positioning
Liquidity ratio
257.882024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Excellent+6 pts over 3 years
In 2024, the liquidity ratio of ANGLE D ART (257.88) 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.
Interest coverage
3.27x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.97x
Excellent
In 2024, the interest coverage of ANGLE D ART (3.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 42 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-23 days): operations structurally generate cash.
Operating WCR (2024)
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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
-14 015 €
Customer credit (2024)
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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)
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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
42 j
Inventory turnover (2024)
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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
7 j
WCR in days of revenue (2024)
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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
-23 j
WCR and payment terms evolution ANGLE D ART
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-14 376 €
-21 454 €
-21 730 €
-18 320 €
-26 699 €
-25 445 €
-12 006 €
-24 422 €
-12 005 €
-14 015 €
Inventory turnover (days)
6
6
7
10
9
10
10
10
9
7
Customer payment term (days)
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
24
43
69
52
17
49
33
30
40
42
Positioning of ANGLE D ART in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 98 transactions of similar company sales
in 2024,
the value of ANGLE D ART is estimated at
65 373 €
(range 37 470€ - 100 260€).
With an EBITDA of 13 963€, 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 value2024
98 tx
37k€65k€100k€
65 373 €Range: 37 470€ - 100 260€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
13 963 €×4.6x
Estimation64 294 €
36 296€ - 106 948€
Revenue Multiple30%
219 707 €×0.46x
Estimation101 925 €
59 474€ - 139 534€
Net Income Multiple20%
2 098 €×6.3x
Estimation13 247 €
7 403€ - 24 632€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 ANGLE D ART with other companies in the same sector:
Yes, ANGLE D ART generated a net profit of 2 k€ in 2024.
Where is the headquarters of ANGLE D ART ?
The headquarters of ANGLE D ART is located in PLAN-DE-CUQUES (13380), in the department Bouches-du-Rhone.
Where to find the tax return of ANGLE D ART ?
The tax return of ANGLE D ART 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 ANGLE D ART operate?
ANGLE D ART operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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