SIREN : 492232681
CHARME is a French company founded 19 years ago, specialized in the sector Coiffure. Based in BOUJAN-SUR-LIBRON (34760), this company of category PME shows in 2022 a revenue of 109 k€. 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 108 725 € | 102 007 € | 79 241 € | 93 874 € | 98 873 € | 105 380 € | 100 004 € |
| Net income | 71 € | 6 133 € | 6 249 € | 4 994 € | -8 892 € | -2 388 € | 1 479 € |
| EBITDA | 280 € | 7 815 € | 6 775 € | 7 029 € | -6 770 € | 221 € | 3 612 € |
| Net margin | 0.1% | 6.0% | 7.9% | 5.3% | -9.0% | -2.3% | 1.5% |
In 2022, CHARME achieves revenue of 109 k€. Revenue is growing positively over 7 years (CAGR: +1.4%). Vs 2021: +7%. After deducting consumption (12 k€), gross margin stands at 97 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 280 €, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -96%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 71 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.
108 725 €
96 880 €
280 €
-30 €
71 €
0.2%
The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 49.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
35.32%
22.381%
0.313%
49.338
3.8%
In 2022, the debt ratio of CHARME (35.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of CHARME (22.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of CHARME (49.34) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 296.87. 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 138.9x. Operating income very largely covers interest expenses: high safety margin.
296.873
138.929
In 2022, the liquidity ratio of CHARME (296.87) 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.
In 2022, the interest coverage of CHARME (138.9x) 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) 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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-23 days): operations structurally generate cash. Notable WCR improvement over the period (-125%), freeing up cash.
-6 799 €
0 j
8 j
6 j
-23 j
Based on 155 transactions of similar company sales in 2022, the value of CHARME is estimated at 21 814 € (range 13 684€ - 30 296€). With an EBITDA of 280€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare CHARME with other companies in the same sector:
The revenue of CHARME in 2022 is 109 k€.
Yes, CHARME generated a net profit of 71€ in 2022.
The headquarters of CHARME is located in BOUJAN-SUR-LIBRON (34760), in the department Herault.
The tax return of CHARME 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).
CHARME operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.