SIREN : 382127439
ART ET BEAUTE DE LA COIFFURE is a French company founded 35 years ago, specialized in the sector Coiffure. Based in LESNEVEN (29260), this company of category PME shows in 2020 a revenue of 177 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2020 | 2019 |
|---|---|---|
| Revenue | 177 081 € | 195 418 € |
| Net income | 3 645 € | -4 731 € |
| EBITDA | 6 696 € | -7 322 € |
| Net margin | 2.1% | -2.4% |
In 2020, ART ET BEAUTE DE LA COIFFURE achieves revenue of 177 k€. Slight decline of -9% vs 2019. After deducting consumption (22 k€), gross margin stands at 155 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 3.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 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 4 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
177 081 €
154 797 €
6 696 €
3 638 €
3 645 €
3.7%
The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
30.776%
59.719%
3.456%
4.607
1.8%
In 2020, the debt ratio of ART ET BEAUTE DE LA COIFFURE (30.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2020, the financial autonomy of ART ET BEAUTE DE LA COIFFURE (59.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2020, the repayment capacity of ART ET BEAUTE DE LA COIFFURE (4.61) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 291.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
291.379
0.0
In 2020, the liquidity ratio of ART ET BEAUTE DE LA COIFFURE (291.38) 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.
In 2020, the interest coverage of ART ET BEAUTE DE LA COIFFURE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 16 days of revenue, i.e. 8 k€ to permanently finance.
7 641 €
4 j
42 j
51 j
16 j
Based on 128 transactions of similar company sales in 2020, the value of ART ET BEAUTE DE LA COIFFURE is estimated at 47 901 € (range 26 616€ - 75 122€). With an EBITDA of 6 696€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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.
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This estimate is based on the analysis of 128 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ART ET BEAUTE DE LA COIFFURE with other companies in the same sector:
The revenue of ART ET BEAUTE DE LA COIFFURE in 2020 is 177 k€.
Yes, ART ET BEAUTE DE LA COIFFURE generated a net profit of 4 k€ in 2020.
The headquarters of ART ET BEAUTE DE LA COIFFURE is located in LESNEVEN (29260), in the department Finistere.
The tax return of ART ET BEAUTE DE LA COIFFURE 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).
ART ET BEAUTE DE LA COIFFURE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.