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CENTRAL CUT : revenue, balance sheet and financial ratios

CENTRAL CUT is a French company founded 4 years ago, specialized in the sector Coiffure. Based in MONTREUIL (93100), this company of category PME shows in 2023 a revenue of 860€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - CENTRAL CUT (SIREN 905396180)
Indicator 2023
Revenue 860 €
Net income -3 861 €
EBITDA -3 653 €
Net margin -449.0%

Revenue and income statement

En 2023, CENTRAL CUT alcanza unos ingresos de 860 €. Tras deducir el consumo (0 €), el margen bruto se sitúa en 860 €, es decir, una tasa del 100%. El EBITDA alcanza -4 k€, representando el -424.8% de los ingresos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -4 k€ (-449.0% de los ingresos).

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

860 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

860 €

EBITDA (2023) ?
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

-3 653 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 861 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 861 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-424.8%

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -82%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 189%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-81.895%

Financial autonomy (2023) ?
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

189.304%

Cash flow / Revenue (2023) ?
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

-424.767%

Repayment capacity (2023) ?
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

-1.059

Solvency indicators evolution
CENTRAL CUT

Sector positioning

Ratio de endeudamiento
-81.89 2023
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Excelente

En 2023, el ratio de endeudamiento de CENTRAL CUT (-81.89) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
189.3% 2023
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Excelente

En 2023, el autonomía financiera de CENTRAL CUT (189.3%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-1.06 ans 2023
2023
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.55 ans
Excelente

En 2023, el capacidad de reembolso de CENTRAL CUT (-1.1 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 85.98. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2023) ?
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

85.985

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
CENTRAL CUT

Sector positioning

Ratio de liquidez
85.98 2023
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Average

En 2023, el ratio de liquidez de CENTRAL CUT (85.98) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
0.0x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average

En 2023, el cobertura de intereses de CENTRAL CUT (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 244 días. Plazo proveedores: 83 días. El desfase de 161 días pesa sobre la tesorería. El FM es negativo (-1347 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2023) ?
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

-3 218 €

Customer credit (2023) ?
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

244 j

Supplier credit (2023) ?
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

83 j

Inventory turnover (2023) ?
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 (2023) ?
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

-1347 j

WCR and payment terms evolution
CENTRAL CUT

Positioning of CENTRAL CUT in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 84 transactions of similar company sales in 2023, the value of CENTRAL CUT is estimated at 458 € (range 284€ - 606€). The price/revenue ratio is 0.53x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
84 tx
0k€ 0k€ 0k€
458 € Range: 284€ - 606€
NAF 5 année 2023

Valuation method used

Revenue Multiple
860 € × 0.53x = 459 €
Range: 284€ - 606€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 84 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 CENTRAL CUT with other companies in the same sector:

Voir toutes les statistiques du secteur Coiffure

Frequently asked questions about CENTRAL CUT

What is the revenue of CENTRAL CUT ?

The revenue of CENTRAL CUT in 2023 is 860€.

Is CENTRAL CUT profitable?

CENTRAL CUT recorded a net loss in 2023.

Where is the headquarters of CENTRAL CUT ?

The headquarters of CENTRAL CUT is located in MONTREUIL (93100), in the department Seine-Saint-Denis.

Where to find the tax return of CENTRAL CUT ?

The tax return of CENTRAL CUT 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 CENTRAL CUT operate?

CENTRAL CUT operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.