Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2016-08-24 (9 years)Status: ActiveBusiness sector: CoiffureLocation: ERNEE (53500), Mayenne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ESPRIT COIFFURE : revenue, balance sheet and financial ratios
ESPRIT COIFFURE is a French company
founded 9 years ago,
specialized in the sector Coiffure.
Based in ERNEE (53500),
this company of category PME
shows in 2016 a revenue of 31 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ESPRIT COIFFURE (SIREN 822203691)
Indicator
2021
2020
2019
2016
Revenue
N/C
N/C
N/C
30 934 €
Net income
762 €
4 287 €
-1 300 €
-1 423 €
EBITDA
N/C
N/C
N/C
1 150 €
Net margin
N/C
N/C
N/C
-4.6%
Revenue and income statement
In 2021, ESPRIT COIFFURE generates positive net income of 762 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2021)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
762 €
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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 253%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2021)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
252.738%
Financial autonomy (2021)
?
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
16.156%
Solvency indicators evolution ESPRIT COIFFURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2019
2020
2021
Debt ratio
1436.259
515.9
348.393
252.738
Financial autonomy
4.488
10.789
14.506
16.156
Repayment capacity
64.139
None
None
None
Cash flow / Revenue
2.589%
None%
None%
None%
Sector positioning
Debt ratio
252.742021
2019
2020
2021
Q1: 0.0
Med: 17.26
Q3: 92.25
Watch
In 2021, the debt ratio of ESPRIT COIFFURE (252.74) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
16.16%2021
2019
2020
2021
Q1: 4.5%
Med: 30.98%
Q3: 59.91%
Average
In 2021, the financial autonomy of ESPRIT COIFFURE (16.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 155.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
?
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
155.072
Liquidity indicators evolution ESPRIT COIFFURE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2019
2020
2021
Liquidity ratio
107.177
77.821
162.758
155.072
Interest coverage
12.957
None
None
None
Sector positioning
Liquidity ratio
155.072021
2019
2020
2021
Q1: 49.91
Med: 124.92
Q3: 240.82
Good+17 pts over 3 years
In 2021, the liquidity ratio of ESPRIT COIFFURE (155.07) 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.
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: 202 days. Excellent situation: suppliers finance 202 days of the operating cycle (retail model).
Operating WCR (2021)
?
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
0 €
Customer credit (2021)
?
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 (2021)
?
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
202 j
Inventory turnover (2021)
?
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 and payment terms evolution ESPRIT COIFFURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2019
2020
2021
Operating WCR
-18 793 €
0 €
0 €
0 €
Inventory turnover (days)
42
0
0
0
Customer payment term (days)
0
0
0
0
Supplier payment term (days)
32
299
0
202
Positioning of ESPRIT COIFFURE in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 157 transactions of similar company sales
in 2021,
the value of ESPRIT COIFFURE is estimated at
3 714 €
(range 2 302€ - 7 587€).
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 value2021
157 transactions
2k€3k€7k€
3 714 €Range: 2 302€ - 7 587€
NAF 5 année 2021
Valuation method used
Net Income Multiple
762 €
×
4.9x
=3 714 €
Range: 2 302€ - 7 587€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 157 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 ESPRIT COIFFURE with other companies in the same sector:
Yes, ESPRIT COIFFURE generated a net profit of 762€ in 2021.
Where is the headquarters of ESPRIT COIFFURE ?
The headquarters of ESPRIT COIFFURE is located in ERNEE (53500), in the department Mayenne.
Where to find the tax return of ESPRIT COIFFURE ?
The tax return of ESPRIT 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 ESPRIT COIFFURE operate?
ESPRIT COIFFURE 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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