FC COIFFURE : revenue, balance sheet and financial ratios
FC COIFFURE is a French company
founded 11 years ago,
specialized in the sector Coiffure.
Based in MURET (31600),
this company of category PME
shows in 2017 a revenue of 50 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2017, FC COIFFURE achieves revenue of 50 k€. Slight decline of -10% vs 2016. After deducting consumption (7 k€), gross margin stands at 43 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 16.6% of revenue. Positive scissor effect: EBITDA margin improves by +21.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 15.9% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2017)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
50 299 €
Gross margin (2017)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
43 444 €
EBITDA (2017)
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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
8 351 €
EBIT (2017)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
8 119 €
Net income (2017)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
8 010 €
EBITDA margin (2017)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
14.8%
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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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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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2017)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.266%
Financial autonomy (2017)
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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
35.951%
Cash flow / Revenue (2017)
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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
14.216%
Repayment capacity (2017)
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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
0.003
Solvency indicators evolution FC COIFFURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
Debt ratio
0.0
0.266
Financial autonomy
-15.663
35.951
Repayment capacity
0.0
0.003
Cash flow / Revenue
-5.549%
14.216%
Sector positioning
Debt ratio
0.272017
2016
2017
Q1: 0.0
Med: 21.05
Q3: 114.78
Good
In 2017, the debt ratio of FC COIFFURE (0.27) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
35.95%2017
2016
2017
Q1: 6.23%
Med: 31.12%
Q3: 59.22%
Good+29 pts over 2 years
In 2017, the financial autonomy of FC COIFFURE (36.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
0.0 years2017
2016
2017
Q1: 0.0 years
Med: 0.15 years
Q3: 2.25 years
Good
In 2017, the repayment capacity of FC COIFFURE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 152.82. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2017)
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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
152.82
Interest coverage (2017)
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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
0.192
Liquidity indicators evolution FC COIFFURE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
Liquidity ratio
292.937
152.82
Interest coverage
-3.348
0.192
Sector positioning
Liquidity ratio
152.822017
2016
2017
Q1: 48.96
Med: 100.75
Q3: 183.11
Good-9 pts over 2 years
In 2017, the liquidity ratio of FC COIFFURE (152.82) 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
0.19x2017
2016
2017
Q1: 0.0x
Med: 0.46x
Q3: 6.07x
Average+10 pts over 2 years
In 2017, the interest coverage of FC COIFFURE (0.2x) 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: 91 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 13 k€ to permanently finance.
Operating WCR (2017)
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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
13 388 €
Customer credit (2017)
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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 (2017)
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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
91 j
Inventory turnover (2017)
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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
45 j
WCR in days of revenue (2017)
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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
96 j
WCR and payment terms evolution FC COIFFURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
Operating WCR
17 692 €
13 388 €
Inventory turnover (days)
40
45
Customer payment term (days)
0
0
Supplier payment term (days)
72
91
Positioning of FC COIFFURE in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 202 transactions of similar company sales
in 2017,
the value of FC COIFFURE is estimated at
34 116 €
(range 15 802€ - 60 827€).
With an EBITDA of 8 351€, the sector multiple of 4.2x is applied.
The price/revenue ratio is 0.49x
(conservative valuation).
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 value2017
202 transactions
15k€34k€60k€
34 116 €Range: 15 802€ - 60 827€
NAF 5 année 2017
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
8 351 €×4.2x
Estimation35 486 €
14 443€ - 65 188€
Revenue Multiple30%
50 299 €×0.49x
Estimation24 698 €
16 419€ - 36 430€
Net Income Multiple20%
8 010 €×5.6x
Estimation44 817 €
18 277€ - 86 525€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 202 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 FC COIFFURE with other companies in the same sector:
Yes, FC COIFFURE generated a net profit of 8 k€ in 2017.
Where is the headquarters of FC COIFFURE ?
The headquarters of FC COIFFURE is located in MURET (31600), in the department Haute-Garonne.
Where to find the tax return of FC COIFFURE ?
The tax return of FC 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 FC COIFFURE operate?
FC 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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