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COIFFURE ELLE ET LUI : revenue, balance sheet and financial ratios

COIFFURE ELLE ET LUI is a French company founded 23 years ago, specialized in the sector Coiffure. Based in SIERENTZ (68510), this company of category PME shows in 2016 a revenue of 153 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 - COIFFURE ELLE ET LUI (SIREN 448219337)
Indicator 2016
Revenue 153 039 €
Net income 9 159 €
EBITDA 14 692 €
Net margin 6.0%

Revenue and income statement

En 2016, COIFFURE ELLE ET LUI alcanza unos ingresos de 153 k€. Tras deducir el consumo (20 k€), el margen bruto se sitúa en 133 k€, es decir, una tasa del 87%. El EBITDA alcanza 15 k€, representando el 9.6% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 9 k€, es decir, el 6.0% de los ingresos.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

153 039 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

133 069 €

EBITDA (2016) ?
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

14 692 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 348 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 159 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.6%

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Chart evolution

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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 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 74%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. El flujo de caja representa el 5.6% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2016) ?
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

74.333%

Cash flow / Revenue (2016) ?
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

5.563%

Repayment capacity (2016) ?
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 (2016) ?
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

26.7%

Solvency indicators evolution
COIFFURE ELLE ET LUI

Sector positioning

Ratio de endeudamiento
0.0 2016
2016
Q1: 0.0
Med: 21.23
Q3: 119.61
Excelente

En 2016, el ratio de endeudamiento de COIFFURE ELLE ET LUI (0.00) 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
74.33% 2016
2016
Q1: 6.28%
Med: 31.27%
Q3: 58.84%
Excelente

En 2016, el autonomía financiera de COIFFURE ELLE ET LUI (74.3%) 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
0.0 ans 2016
2016
Q1: 0.0 ans
Med: 0.21 ans
Q3: 2.44 ans
Excelente

En 2016, el capacidad de reembolso de COIFFURE ELLE ET LUI (0.0 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 228.93. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.3x. Peligro: el resultado de explotación no cubre los gastos financieros.

Liquidity ratio (2016) ?
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

228.925

Interest coverage (2016) ?
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

0.265

Liquidity indicators evolution
COIFFURE ELLE ET LUI

Sector positioning

Ratio de liquidez
228.93 2016
2016
Q1: 47.15
Med: 99.21
Q3: 182.93
Excelente

En 2016, el ratio de liquidez de COIFFURE ELLE ET LUI (228.93) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
0.27x 2016
2016
Q1: 0.0x
Med: 0.88x
Q3: 7.59x
Average

En 2016, el cobertura de intereses de COIFFURE ELLE ET LUI (0.3x) 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: 64 días. Plazo proveedores: 94 días. Situación favorable. La rotación de existencias es de 31 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 89 días de ingresos.

Operating WCR (2016) ?
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

37 842 €

Customer credit (2016) ?
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

64 j

Supplier credit (2016) ?
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

94 j

Inventory turnover (2016) ?
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

31 j

WCR in days of revenue (2016) ?
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

89 j

WCR and payment terms evolution
COIFFURE ELLE ET LUI

Positioning of COIFFURE ELLE ET LUI in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 1300 transactions of similar company sales (all years), the value of COIFFURE ELLE ET LUI is estimated at 72 251 € (range 39 306€ - 119 688€). With an EBITDA of 14 692€, the sector multiple of 5.1x 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.

Estimated enterprise value 2016
1300 transactions
39k€ 72k€ 119k€
72 251 € Range: 39 306€ - 119 688€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 692 € × 5.1x
Estimation 74 386 €
38 778€ - 128 615€
Revenue Multiple 30%
153 039 € × 0.53x
Estimation 81 568 €
50 266€ - 114 822€
Net Income Multiple 20%
9 159 € × 5.8x
Estimation 52 942 €
24 188€ - 104 671€
How is this estimate calculated?

This estimate is based on the analysis of 1300 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 ELLE ET LUI with other companies in the same sector:

Voir toutes les statistiques du secteur Coiffure

Frequently asked questions about COIFFURE ELLE ET LUI

What is the revenue of COIFFURE ELLE ET LUI ?

The revenue of COIFFURE ELLE ET LUI in 2016 is 153 k€.

Is COIFFURE ELLE ET LUI profitable?

Yes, COIFFURE ELLE ET LUI generated a net profit of 9 k€ in 2016.

Where is the headquarters of COIFFURE ELLE ET LUI ?

The headquarters of COIFFURE ELLE ET LUI is located in SIERENTZ (68510), in the department Haut-Rhin.

Where to find the tax return of COIFFURE ELLE ET LUI ?

The tax return of COIFFURE ELLE ET LUI 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 ELLE ET LUI operate?

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