ATTITUDE NAILS ACADEMY : revenue, balance sheet and financial ratios

ATTITUDE NAILS ACADEMY is a French company founded 13 years ago, specialized in the sector Formation continue d'adultes. Based in ANTIBES (06600), this company of category PME shows in 2018 a revenue of 242 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

Financial history - ATTITUDE NAILS ACADEMY (SIREN 750997322)
Indicator 2021 2019 2018 2017 2016
Revenue N/C N/C 241 639 € 195 606 € 166 698 €
Net income 0 € 0 € 21 843 € 14 731 € 20 753 €
EBITDA N/C N/C 22 749 € 18 344 € 25 060 €
Net margin N/C N/C 9.0% 7.5% 12.4%

Revenue and income statement

In 2021, ATTITUDE NAILS ACADEMY records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2018: 21 k€ -> 0 €.

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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 30%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.587%

Financial autonomy (2021) ?
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

18.484%

Asset age ratio (2021) ?
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

72.6%

Solvency indicators evolution
ATTITUDE NAILS ACADEMY

Sector positioning

Debt ratio
29.59 2021
2018
2019
2021
Q1: 0.0
Med: 5.86
Q3: 64.45
Average -15 pts over 3 years

In 2021, the debt ratio of ATTITUDE NAILS ACADEMY (29.59) 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
18.48% 2021
2018
2019
2021
Q1: 3.7%
Med: 29.9%
Q3: 57.44%
Average -12 pts over 3 years

In 2021, the financial autonomy of ATTITUDE NAILS ACADEMY (18.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.68 years 2018
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average

In 2018, the repayment capacity of ATTITUDE NAILS ACADEMY (1.68) 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 237.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

237.515

Liquidity indicators evolution
ATTITUDE NAILS ACADEMY

Sector positioning

Liquidity ratio
237.51 2021
2018
2019
2021
Q1: 135.01
Med: 226.37
Q3: 386.08
Good -14 pts over 3 years

In 2021, the liquidity ratio of ATTITUDE NAILS ACADEMY (237.51) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.59x 2018
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.57x
Excellent

In 2018, the interest coverage of ATTITUDE NAILS ACADEMY (0.6x) 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: 2649 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1203 days. The gap of 1446 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2021) ?
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 (2021) ?
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

2649 j

Supplier credit (2021) ?
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

1203 j

Inventory turnover (2021) ?
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
ATTITUDE NAILS ACADEMY

Positioning of ATTITUDE NAILS ACADEMY in its sector

Comparison with sector Formation continue d'adultes

Similar companies (Formation continue d'adultes)

Compare ATTITUDE NAILS ACADEMY with other companies in the same sector:

Frequently asked questions about ATTITUDE NAILS ACADEMY

What is the revenue of ATTITUDE NAILS ACADEMY ?

The revenue of ATTITUDE NAILS ACADEMY in 2018 is 242 k€.

Is ATTITUDE NAILS ACADEMY profitable?

Yes, ATTITUDE NAILS ACADEMY generated a net profit of 22 k€ in 2018.

Where is the headquarters of ATTITUDE NAILS ACADEMY ?

The headquarters of ATTITUDE NAILS ACADEMY is located in ANTIBES (06600), in the department Alpes-Maritimes.

Where to find the tax return of ATTITUDE NAILS ACADEMY ?

The tax return of ATTITUDE NAILS ACADEMY 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 ATTITUDE NAILS ACADEMY operate?

ATTITUDE NAILS ACADEMY operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.