BCB BUSINESS COIFFURE BEAUTE : revenue, balance sheet and financial ratios

BCB BUSINESS COIFFURE BEAUTE is a French company founded 56 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in SAINT-ASTIER (24110), this company of category PME shows in 2024 a revenue of 19.3 M€. 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 - BCB BUSINESS COIFFURE BEAUTE (SIREN 708503719)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 274 550 € 18 169 423 € 15 107 267 € 14 101 296 € 10 586 647 € 13 567 648 € 13 353 473 € 13 576 188 € 13 484 136 €
Net income 806 733 € 512 610 € 734 342 € 588 159 € 292 564 € 472 456 € 542 326 € 533 591 € -150 834 €
EBITDA 180 892 € 6 094 € 186 305 € 160 323 € 60 452 € 2 948 € 67 678 € 169 489 € 115 329 €
Net margin 4.2% 2.8% 4.9% 4.2% 2.8% 3.5% 4.1% 3.9% -1.1%

Revenue and income statement

In 2024, BCB BUSINESS COIFFURE BEAUTE achieves revenue of 19.3 M€. Revenue is growing positively over 9 years (CAGR: +4.6%). Vs 2023: +6%. After deducting consumption (10.4 M€), gross margin stands at 8.8 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 181 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 807 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

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

19 274 550 €

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

8 834 573 €

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

180 892 €

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

342 544 €

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

806 733 €

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

0.9%

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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 26%. 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 61%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

26.297%

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

60.528%

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

3.621%

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

3.236

Solvency indicators evolution
BCB BUSINESS COIFFURE BEAUTE

Sector positioning

Debt ratio
26.3 2024
2022
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Average -5 pts over 3 years

In 2024, the debt ratio of BCB BUSINESS COIFFURE BEAUTE (26.30) 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
60.53% 2024
2022
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Excellent +5 pts over 3 years

In 2024, the financial autonomy of BCB BUSINESS COIFFURE BEAUTE (60.5%) 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.

Repayment capacity
3.24 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average

In 2024, the repayment capacity of BCB BUSINESS COIFFURE BEAUTE (3.24) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 50.3x. Operating income very largely covers interest expenses: high safety margin.

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

0.0

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

50.341

Liquidity indicators evolution
BCB BUSINESS COIFFURE BEAUTE

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average -37 pts over 3 years

In 2024, the liquidity ratio of BCB BUSINESS COIFFURE BEAUTE (0.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
50.34x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Excellent

In 2024, the interest coverage of BCB BUSINESS COIFFURE BEAUTE (50.3x) 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: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-123%), freeing up cash.

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

-929 612 €

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

52 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

0 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

-17 j

WCR and payment terms evolution
BCB BUSINESS COIFFURE BEAUTE

Positioning of BCB BUSINESS COIFFURE BEAUTE in its sector

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

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of BCB BUSINESS COIFFURE BEAUTE is estimated at 2 710 083 € (range 1 721 990€ - 6 451 684€). With an EBITDA of 180 892€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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
64 tx
1721k€ 2710k€ 6451k€
2 710 083 € Range: 1 721 990€ - 6 451 684€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
180 892 € × 2.4x
Estimation 427 755 €
211 021€ - 2 012 292€
Revenue Multiple 30%
19 274 550 € × 0.38x
Estimation 7 351 552 €
4 886 916€ - 11 842 775€
Net Income Multiple 20%
806 733 € × 1.8x
Estimation 1 453 702 €
752 025€ - 9 463 529€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare BCB BUSINESS COIFFURE BEAUTE 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

Frequently asked questions about BCB BUSINESS COIFFURE BEAUTE

What is the revenue of BCB BUSINESS COIFFURE BEAUTE ?

The revenue of BCB BUSINESS COIFFURE BEAUTE in 2024 is 19.3 M€.

Is BCB BUSINESS COIFFURE BEAUTE profitable?

Yes, BCB BUSINESS COIFFURE BEAUTE generated a net profit of 807 k€ in 2024.

Where is the headquarters of BCB BUSINESS COIFFURE BEAUTE ?

The headquarters of BCB BUSINESS COIFFURE BEAUTE is located in SAINT-ASTIER (24110), in the department Dordogne.

Where to find the tax return of BCB BUSINESS COIFFURE BEAUTE ?

The tax return of BCB BUSINESS COIFFURE BEAUTE 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 BCB BUSINESS COIFFURE BEAUTE operate?

BCB BUSINESS COIFFURE BEAUTE 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.