Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

ARLES DIFFUSION COIFFURE 2 : revenue, balance sheet and financial ratios

ARLES DIFFUSION COIFFURE 2 is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in ARLES (13200), this company of category PME shows in 2022 a revenue of 383 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, ARLES DIFFUSION COIFFURE 2 is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.

Financial history - ARLES DIFFUSION COIFFURE 2 (SIREN 478331754)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 383 279 € 412 899 € 364 314 € 429 368 € 445 615 € 453 587 € 476 701 €
Net income -10 059 € 26 974 € 26 244 € -9 002 € -9 596 € -16 756 € -9 343 €
EBITDA -16 342 € 29 298 € 24 259 € -7 613 € -7 601 € -14 944 € -6 885 €
Net margin -2.6% 6.5% 7.2% -2.1% -2.2% -3.7% -2.0%

Revenue and income statement

In 2022, ARLES DIFFUSION COIFFURE 2 achieves revenue of 383 k€. Activity remains stable over the period (CAGR: -3.7%). Slight decline of -7% vs 2021. After deducting consumption (229 k€), gross margin stands at 155 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -4.3% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -156%, reducing margin by 11.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-2.6% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

383 279 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

154 604 €

EBITDA (2022) ?
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

-16 342 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 806 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-10 059 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.1%

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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 79%. This ratio is slightly less favorable than the sector median (20.2%). Financial autonomy (= Equity / Total assets x 100) reaches 49%. This ratio is more favorable than the sector median (38.5%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

79.31%

Financial autonomy (2022) ?
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

48.81%

Cash flow / Revenue (2022) ?
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

-1.73%

Repayment capacity (2022) ?
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

-18.03

Asset age ratio (2022) ?
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

15.5%

Solvency indicators evolution
ARLES DIFFUSION COIFFURE 2

Sector positioning

Debt ratio
79.31% 2022
Q1: 0.02%
Med: 20.25%
Q3: 82.03%
Average

In 2022, the debt ratio of ARLES DIFFUSION COIFFURE 2 (79.3%) 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
48.81% 2022
Q1: 17.97%
Med: 38.47%
Q3: 60.95%
Good +12 pts over 3 years

In 2022, the financial autonomy of ARLES DIFFUSION COIFFURE 2 (48.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.71. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.0).

Liquidity ratio (2022) ?
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

3.71

Interest coverage (2022) ?
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

-7.67

Liquidity indicators evolution
ARLES DIFFUSION COIFFURE 2

Sector positioning

Liquidity ratio
3.71 2022
Q1: 1.28
Med: 1.97
Q3: 3.28
Excellent

In 2022, the liquidity ratio of ARLES DIFFUSION COIFFURE 2 (3.71) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 66 days of revenue, i.e. 71 k€ to permanently finance. Between 2019 and 2022, WCR improved by 42 days of revenue, freeing up cash.

Operating WCR (2022) ?
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

70 765 €

Customer credit (2022) ?
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

23 j

Supplier credit (2022) ?
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

31 j

Inventory turnover (2022) ?
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

42 j

WCR in days of revenue (2022) ?
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

66 j

WCR and payment terms evolution
ARLES DIFFUSION COIFFURE 2

Positioning of ARLES DIFFUSION COIFFURE 2 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Similar companies (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare ARLES DIFFUSION COIFFURE 2 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Top companies in Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté:

Top companies in Bouches-du-Rhone

Largest companies by revenue in the department Bouches-du-Rhone:

Voir le classement complet du département Bouches-du-Rhone

Frequently asked questions about ARLES DIFFUSION COIFFURE 2

What is the revenue of ARLES DIFFUSION COIFFURE 2 ?

The revenue of ARLES DIFFUSION COIFFURE 2 in 2022 is 383 k€.

Is ARLES DIFFUSION COIFFURE 2 profitable?

ARLES DIFFUSION COIFFURE 2 recorded a net loss in 2022.

Where is the headquarters of ARLES DIFFUSION COIFFURE 2 ?

The headquarters of ARLES DIFFUSION COIFFURE 2 is located in ARLES (13200), in the department Bouches-du-Rhone.

Where to find the tax return of ARLES DIFFUSION COIFFURE 2 ?

The tax return of ARLES DIFFUSION COIFFURE 2 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 ARLES DIFFUSION COIFFURE 2 operate?

ARLES DIFFUSION COIFFURE 2 operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.