SIREN : 390456762
FRANCE is a French company founded 33 years ago, specialized in the sector Coiffure. Based in ISSOUDUN (36100), this company of category PME shows in 2017 a revenue of 296 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 295 610 € | 308 126 € |
| Net income | 62 741 € | 49 328 € |
| EBITDA | 86 840 € | 101 025 € |
| Net margin | 21.2% | 16.0% |
In 2017, FRANCE achieves revenue of 296 k€. Slight decline of -4% vs 2016. After deducting consumption (29 k€), gross margin stands at 267 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 87 k€, representing 29.4% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -14%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 63 k€, i.e. 21.2% of revenue. This profit can be retained or distributed to shareholders.
295 610 €
266 910 €
86 840 €
76 281 €
62 741 €
28.5%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 70%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.279%
70.464%
18.164%
0.025
33.2%
In 2017, the debt ratio of FRANCE (1.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of FRANCE (70.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2017, the repayment capacity of FRANCE (0.03) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 242.79. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
242.791
0.119
In 2017, the liquidity ratio of FRANCE (242.79) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2017, the interest coverage of FRANCE (0.1x) 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) 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: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 5 days of revenue, i.e. 4 k€ to permanently finance.
3 725 €
0 j
48 j
8 j
5 j
Based on 202 transactions of similar company sales in 2017, the value of FRANCE is estimated at 298 262 € (range 132 678€ - 538 713€). With an EBITDA of 86 840€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FRANCE with other companies in the same sector:
The revenue of FRANCE in 2017 is 296 k€.
Yes, FRANCE generated a net profit of 63 k€ in 2017.
The headquarters of FRANCE is located in ISSOUDUN (36100), in the department Indre.
The tax return of FRANCE 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).
FRANCE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.