Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-02-12 (23 years)Status: ActiveBusiness sector: CoiffureLocation: VANVES (92170), Hauts-de-Seine
FRA-COIFF : revenue, balance sheet and financial ratios
FRA-COIFF is a French company
founded 23 years ago,
specialized in the sector Coiffure.
Based in VANVES (92170),
this company of category PME
shows in 2022 a revenue of 150 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, FRA-COIFF achieves revenue of 150 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +11.1%. Vs 2020, growth of +48% (101 k€ -> 150 k€). After deducting consumption (11 k€), gross margin stands at 139 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -13.9% of revenue. Warning negative scissor effect: despite revenue change (+48%), EBITDA varies by -662%, reducing margin by 17.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -27 k€ (-17.9% of revenue), which will impact equity.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
149 959 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
138 860 €
EBITDA (2022)
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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
-20 835 €
EBIT (2022)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-26 508 €
Net income (2022)
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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
-26 912 €
EBITDA margin (2022)
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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
-13.2%
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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 218%. 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 30%. The balance between equity and debt is satisfactory.
Debt ratio (2022)
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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
218.14%
Financial autonomy (2022)
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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
30.167%
Cash flow / Revenue (2022)
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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
-14.263%
Repayment capacity (2022)
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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
-1.603
Asset age ratio (2022)
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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
2022
Debt ratio
82.905
61.078
28.946
34.31
80.721
218.14
Financial autonomy
30.602
30.558
16.645
17.912
32.247
30.167
Repayment capacity
0.314
0.21
0.199
15.509
3.474
-1.603
Cash flow / Revenue
20.452%
13.727%
12.566%
0.831%
12.201%
-14.263%
Sector positioning
Debt ratio
218.142022
2019
2020
2022
Q1: 0.0
Med: 12.9
Q3: 85.37
Average+18 pts over 3 years
In 2022, the debt ratio of FRA-COIFF (218.14) 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
30.17%2022
2019
2020
2022
Q1: 2.28%
Med: 27.76%
Q3: 59.98%
Good+13 pts over 3 years
In 2022, the financial autonomy of FRA-COIFF (30.2%) 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
-1.6 years2022
2019
2020
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.81 years
Excellent-50 pts over 3 years
In 2022, the repayment capacity of FRA-COIFF (-1.60) 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 20.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
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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
20.978
Interest coverage (2022)
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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
-1.459
Liquidity indicators evolution FRA-COIFF
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
Liquidity ratio
19.914
20.956
29.802
32.684
91.689
20.978
Interest coverage
2.423
4.692
0.609
10.113
8.585
-1.459
Sector positioning
Liquidity ratio
20.982022
2019
2020
2022
Q1: 41.69
Med: 109.98
Q3: 224.68
Average
In 2022, the liquidity ratio of FRA-COIFF (20.98) 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
-1.46x2022
2019
2020
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.26x
Average-50 pts over 3 years
In 2022, the interest coverage of FRA-COIFF (-1.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 112 days. Excellent situation: suppliers finance 111 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-127 days): operations structurally generate cash. Notable WCR improvement over the period (-46%), freeing up cash.
Operating WCR (2022)
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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
-52 919 €
Customer credit (2022)
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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
1 j
Supplier credit (2022)
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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
112 j
Inventory turnover (2022)
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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
13 j
WCR in days of revenue (2022)
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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
-127 j
WCR and payment terms evolution FRA-COIFF
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
Operating WCR
-36 135 €
-28 114 €
-23 329 €
-20 757 €
-19 920 €
-52 919 €
Inventory turnover (days)
9
9
5
5
16
13
Customer payment term (days)
0
0
0
0
2
1
Supplier payment term (days)
58
14
72
59
54
112
Positioning of FRA-COIFF in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 155 transactions of similar company sales
in 2022,
the value of FRA-COIFF is estimated at
96 473 €
(range 61 290€ - 132 573€).
The price/revenue ratio is 0.64x
(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 value2022
155 transactions
61k€96k€132k€
96 473 €Range: 61 290€ - 132 573€
NAF 5 année 2022
Valuation method used
Revenue Multiple
149 959 €
×
0.64x
=96 474 €
Range: 61 290€ - 132 574€
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 155 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 FRA-COIFF with other companies in the same sector:
The headquarters of FRA-COIFF is located in VANVES (92170), in the department Hauts-de-Seine.
Where to find the tax return of FRA-COIFF ?
The tax return of FRA-COIFF 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 FRA-COIFF operate?
FRA-COIFF 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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