FORMATION ANTILLES ECOLE ESTHE COIFFURE : revenue, balance sheet and financial ratios

FORMATION ANTILLES ECOLE ESTHE COIFFURE is a French company founded 38 years ago, specialized in the sector Formation continue d'adultes. Based in LES ABYMES (97139), this company of category PME shows in 2023 a revenue of 464 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 - FORMATION ANTILLES ECOLE ESTHE COIFFURE (SIREN 342841012)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 463 982 € 392 964 € 345 658 € 410 395 € 375 259 € 355 299 € 423 884 € 417 605 €
Net income 100 802 € 76 957 € 53 574 € 79 828 € 77 716 € 60 351 € 89 469 € 93 942 €
EBITDA 131 556 € 80 875 € 51 495 € 102 178 € 95 429 € 64 165 € 116 284 € 123 281 €
Net margin 21.7% 19.6% 15.5% 19.5% 20.7% 17.0% 21.1% 22.5%

Revenue and income statement

In 2023, FORMATION ANTILLES ECOLE ESTHE COIFFURE achieves revenue of 464 k€. Revenue is growing positively over 8 years (CAGR: +1.5%). Vs 2022, growth of +18% (393 k€ -> 464 k€). After deducting consumption (0 €), gross margin stands at 464 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 132 k€, representing 28.4% of revenue. Positive scissor effect: EBITDA margin improves by +7.8 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 101 k€, i.e. 21.7% 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

463 982 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

463 982 €

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

131 556 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

126 628 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

100 802 €

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

28.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.7% 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 (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

5.221%

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

52.351%

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

22.731%

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

0.054

Asset age ratio (2023) ?
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

17.9%

Solvency indicators evolution
FORMATION ANTILLES ECOLE ESTHE COIFFURE

Sector positioning

Debt ratio
5.22 2023
2021
2022
2023
Q1: 0.0
Med: 3.62
Q3: 37.96
Average -10 pts over 3 years

In 2023, the debt ratio of FORMATION ANTILLES ECOLE ... (5.22) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
52.35% 2023
2021
2022
2023
Q1: 1.77%
Med: 30.93%
Q3: 61.22%
Good

In 2023, the financial autonomy of FORMATION ANTILLES ECOLE ... (52.4%) 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
0.05 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average -7 pts over 3 years

In 2023, the repayment capacity of FORMATION ANTILLES ECOLE ... (0.05) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 200.79. 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

200.787

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
FORMATION ANTILLES ECOLE ESTHE COIFFURE

Sector positioning

Liquidity ratio
200.79 2023
2021
2022
2023
Q1: 129.96
Med: 228.25
Q3: 426.41
Average -14 pts over 3 years

In 2023, the liquidity ratio of FORMATION ANTILLES ECOLE ... (200.79) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2023, the interest coverage of FORMATION ANTILLES ECOLE ... (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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. The gap of 50 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 40 days of revenue, i.e. 51 k€ to permanently finance. Over 2016-2023, WCR increased by +7196%, requiring additional financing.

Operating WCR (2023) ?
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

50 968 €

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

82 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

32 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

0 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

40 j

WCR and payment terms evolution
FORMATION ANTILLES ECOLE ESTHE COIFFURE

Positioning of FORMATION ANTILLES ECOLE ESTHE COIFFURE in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of FORMATION ANTILLES ECOLE ESTHE COIFFURE is estimated at 251 581 € (range 90 369€ - 788 415€). With an EBITDA of 131 556€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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 value 2023
134 transactions
90k€ 251k€ 788k€
251 581 € Range: 90 369€ - 788 415€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
131 556 € × 2.2x
Estimation 285 236 €
103 360€ - 741 857€
Revenue Multiple 30%
463 982 € × 0.36x
Estimation 165 845 €
55 332€ - 324 258€
Net Income Multiple 20%
100 802 € × 2.9x
Estimation 296 051 €
110 450€ - 1 601 048€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare FORMATION ANTILLES ECOLE ESTHE COIFFURE with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about FORMATION ANTILLES ECOLE ESTHE COIFFURE

What is the revenue of FORMATION ANTILLES ECOLE ESTHE COIFFURE ?

The revenue of FORMATION ANTILLES ECOLE ESTHE COIFFURE in 2023 is 464 k€.

Is FORMATION ANTILLES ECOLE ESTHE COIFFURE profitable?

Yes, FORMATION ANTILLES ECOLE ESTHE COIFFURE generated a net profit of 101 k€ in 2023.

Where is the headquarters of FORMATION ANTILLES ECOLE ESTHE COIFFURE ?

The headquarters of FORMATION ANTILLES ECOLE ESTHE COIFFURE is located in LES ABYMES (97139), in the department Guadeloupe.

Where to find the tax return of FORMATION ANTILLES ECOLE ESTHE COIFFURE ?

The tax return of FORMATION ANTILLES ECOLE ESTHE 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 FORMATION ANTILLES ECOLE ESTHE COIFFURE operate?

FORMATION ANTILLES ECOLE ESTHE COIFFURE operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.