CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE : revenue, balance sheet and financial ratios

CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE is a French company founded 7 years ago, specialized in the sector Coiffure. Based in LA BATHIE (73540), this company of category PME shows in 2022 a revenue of 121 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 - CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE (SIREN 844979369)
Indicator 2022 2021
Revenue 121 288 € 115 792 €
Net income 2 127 € 436 €
EBITDA 5 778 € 1 208 €
Net margin 1.8% 0.4%

Revenue and income statement

In 2022, CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE achieves revenue of 121 k€. Vs 2021: +5%. After deducting consumption (10 k€), gross margin stands at 111 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 4.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 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 2 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

121 288 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

111 221 €

EBITDA (2022) ?
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

5 778 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 607 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 127 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.7%

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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 837%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 81%. 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 29.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

836.986%

Financial autonomy (2022) ?
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

81.456%

Cash flow / Revenue (2022) ?
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

3.312%

Repayment capacity (2022) ?
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

29.519

Asset age ratio (2022) ?
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

76.6%

Solvency indicators evolution
CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE

Sector positioning

Debt ratio
836.99 2022
2021
2022
Q1: 0.0
Med: 12.9
Q3: 85.37
Average +12 pts over 2 years

In 2022, the debt ratio of CENTRE DE BEAUTE LAETITIA... (836.99) 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
81.46% 2022
2021
2022
Q1: 2.28%
Med: 27.76%
Q3: 59.98%
Excellent +30 pts over 2 years

In 2022, the financial autonomy of CENTRE DE BEAUTE LAETITIA... (81.5%) 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
29.52 years 2022
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.81 years
Watch +50 pts over 2 years

In 2022, the repayment capacity of CENTRE DE BEAUTE LAETITIA... (29.52) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 67.83. 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 25.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

67.831

Interest coverage (2022) ?
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

25.684

Liquidity indicators evolution
CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE

Sector positioning

Liquidity ratio
67.83 2022
2021
2022
Q1: 41.69
Med: 109.98
Q3: 224.68
Average -28 pts over 2 years

In 2022, the liquidity ratio of CENTRE DE BEAUTE LAETITIA... (67.83) 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
25.68x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.26x
Excellent

In 2022, the interest coverage of CENTRE DE BEAUTE LAETITIA... (25.7x) 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: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-48 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-16 037 €

Customer credit (2022) ?
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 (2022) ?
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

20 j

Inventory turnover (2022) ?
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

20 j

WCR in days of revenue (2022) ?
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

-48 j

WCR and payment terms evolution
CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE

Positioning of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 155 transactions of similar company sales in 2022, the value of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE is estimated at 41 187 € (range 22 463€ - 63 704€). With an EBITDA of 5 778€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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 2022
155 transactions
22k€ 41k€ 63k€
41 187 € Range: 22 463€ - 63 704€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 778 € × 5.5x
Estimation 31 511 €
13 223€ - 54 067€
Revenue Multiple 30%
121 288 € × 0.64x
Estimation 78 029 €
49 572€ - 107 227€
Net Income Multiple 20%
2 127 € × 4.8x
Estimation 10 115 €
4 902€ - 22 514€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 155 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 CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Coiffure

Frequently asked questions about CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE

What is the revenue of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE ?

The revenue of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE in 2022 is 121 k€.

Is CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE profitable?

Yes, CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE generated a net profit of 2 k€ in 2022.

Where is the headquarters of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE ?

The headquarters of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE is located in LA BATHIE (73540), in the department Savoie.

Where to find the tax return of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE ?

The tax return of CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE 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 CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE operate?

CENTRE DE BEAUTE LAETITIAGNES COIFFURE ESTHETIQUE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.