COIFFURE BEQUET : revenue, balance sheet and financial ratios
COIFFURE BEQUET is a French company
founded 17 years ago,
specialized in the sector Coiffure.
Based in STRASBOURG (67000),
this company of category PME
shows in 2023 a revenue of 176 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - COIFFURE BEQUET (SIREN 504682139)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
175 880 €
173 507 €
164 801 €
148 299 €
181 671 €
185 175 €
189 156 €
189 035 €
Net income
12 228 €
17 106 €
-3 289 €
17 822 €
12 966 €
7 664 €
13 077 €
11 316 €
EBITDA
17 673 €
23 330 €
1 017 €
21 651 €
35 834 €
12 948 €
20 008 €
18 043 €
Net margin
7.0%
9.9%
-2.0%
12.0%
7.1%
4.1%
6.9%
6.0%
Revenue and income statement
In 2023, COIFFURE BEQUET achieves revenue of 176 k€. Activity remains stable over the period (CAGR: -1.0%). Vs 2022: +1%. After deducting consumption (15 k€), gross margin stands at 161 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 18 k€, representing 10.0% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -24%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
175 880 €
Gross margin (2023)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
160 966 €
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
17 673 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
13 955 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
12 228 €
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
10.0%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
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
0.003%
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
80.29%
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
9.053%
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
0.0
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
17.855
11.092
5.173
0.0
0.978
1.183
0.004
0.003
Financial autonomy
69.572
75.758
77.911
85.029
82.227
80.861
82.517
80.29
Repayment capacity
1.646
0.713
0.466
0.0
0.06
1.317
0.0
0.0
Cash flow / Revenue
5.986%
9.19%
6.389%
18.193%
12.837%
0.624%
11.932%
9.053%
Sector positioning
Debt ratio
0.02023
2021
2022
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Excellent
In 2023, the debt ratio of COIFFURE BEQUET (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
80.29%2023
2021
2022
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Excellent
In 2023, the financial autonomy of COIFFURE BEQUET (80.3%) 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
0.0 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent-44 pts over 3 years
In 2023, the repayment capacity of COIFFURE BEQUET (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 222.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
222.258
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 COIFFURE BEQUET
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
182.646
222.416
184.419
215.699
269.425
237.555
271.496
222.258
Interest coverage
5.564
3.823
3.977
0.645
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
222.262023
2021
2022
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Good
In 2023, the liquidity ratio of COIFFURE BEQUET (222.26) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
0.0x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average
In 2023, the interest coverage of COIFFURE BEQUET (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-28 days): operations structurally generate cash. Over 2016-2023, WCR increased by +24%, requiring additional financing.
Operating WCR (2023)
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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
-13 666 €
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
0 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
28 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
13 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
-28 j
WCR and payment terms evolution COIFFURE BEQUET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
-18 017 €
-14 202 €
-10 877 €
-13 587 €
-17 959 €
-16 175 €
-15 177 €
-13 666 €
Inventory turnover (days)
7
8
10
8
11
12
14
13
Customer payment term (days)
0
0
0
0
0
0
0
0
Supplier payment term (days)
12
11
24
9
21
22
18
28
Positioning of COIFFURE BEQUET in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 84 transactions of similar company sales
in 2023,
the value of COIFFURE BEQUET is estimated at
85 743 €
(range 44 591€ - 139 337€).
With an EBITDA of 17 673€, the sector multiple of 5.2x is applied.
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 value2023
84 tx
44k€85k€139k€
85 743 €Range: 44 591€ - 139 337€
NAF 5 année 2023
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
17 673 €×5.2x
Estimation91 133 €
46 485€ - 158 042€
Revenue Multiple30%
175 880 €×0.53x
Estimation93 818 €
58 126€ - 123 991€
Net Income Multiple20%
12 228 €×4.9x
Estimation60 156 €
19 557€ - 115 596€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 COIFFURE BEQUET with other companies in the same sector:
Yes, COIFFURE BEQUET generated a net profit of 12 k€ in 2023.
Where is the headquarters of COIFFURE BEQUET ?
The headquarters of COIFFURE BEQUET is located in STRASBOURG (67000), in the department Bas-Rhin.
Where to find the tax return of COIFFURE BEQUET ?
The tax return of COIFFURE BEQUET 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 COIFFURE BEQUET operate?
COIFFURE BEQUET operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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