CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE : revenue, balance sheet and financial ratios

CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SORGUES (84700), this company of category PME shows in 2024 a revenue of 205 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 - CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE (SIREN 491708541)
Indicator 2024 2023 2019 2018
Revenue 204 516 € 348 029 € N/C N/C
Net income 7 562 € 284 956 € 21 174 € 18 152 €
EBITDA 128 910 € 164 705 € N/C N/C
Net margin 3.7% 81.9% N/C N/C

Revenue and income statement

In 2024, CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE achieves revenue of 205 k€. Revenue is declining over the period 2023-2024 (CAGR: -41.2%). Significant drop of -41% vs 2023. After deducting consumption (0 €), gross margin stands at 205 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 129 k€, representing 63.0% of revenue. Positive scissor effect: EBITDA margin improves by +15.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 3.7% 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

204 516 €

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

204 516 €

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

128 910 €

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

-1 044 €

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

7 562 €

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

63.0%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 7.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 18.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

47.47%

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

64.095%

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

18.344%

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

7.142

Asset age ratio (2024) ?
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

80.7%

Solvency indicators evolution
CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE

Sector positioning

Debt ratio
47.47 2024
2019
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average +31 pts over 3 years

In 2024, the debt ratio of CENTRALE D'ACHAT ET DE FA... (47.47) 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
64.09% 2024
2019
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Good +18 pts over 3 years

In 2024, the financial autonomy of CENTRALE D'ACHAT ET DE FA... (64.1%) 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.

Repayment capacity
7.14 years 2024
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Average +7 pts over 2 years

In 2024, the repayment capacity of CENTRALE D'ACHAT ET DE FA... (7.14) 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 7935.87. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

7935.871

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

1.947

Liquidity indicators evolution
CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE

Sector positioning

Liquidity ratio
7935.87 2024
2019
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent +22 pts over 3 years

In 2024, the liquidity ratio of CENTRALE D'ACHAT ET DE FA... (7935.87) 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.

Interest coverage
1.95x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Good

In 2024, the interest coverage of CENTRALE D'ACHAT ET DE FA... (1.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Overall, WCR represents 101 days of revenue, i.e. 58 k€ to permanently finance.

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

57 661 €

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

9 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

101 j

WCR and payment terms evolution
CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE

Positioning of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE is estimated at 420 733 € (range 117 552€ - 755 213€). With an EBITDA of 128 910€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
117k€ 420k€ 755k€
420 733 € Range: 117 552€ - 755 213€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
128 910 € × 5.6x
Estimation 721 874 €
191 085€ - 1 288 456€
Revenue Multiple 30%
204 516 € × 0.81x
Estimation 164 968 €
63 040€ - 307 625€
Net Income Multiple 20%
7 562 € × 6.8x
Estimation 51 530 €
15 493€ - 93 492€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE

What is the revenue of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE ?

The revenue of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE in 2024 is 205 k€.

Is CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE profitable?

Yes, CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE generated a net profit of 8 k€ in 2024.

Where is the headquarters of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE ?

The headquarters of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE is located in SORGUES (84700), in the department Vaucluse.

Where to find the tax return of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE ?

The tax return of CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE 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).

In which sector does CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE operate?

CENTRALE D'ACHAT ET DE FABRICATION DE PRODUITS D'ESTHETIQUE ET DE COIFFURE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.