FS1 is a French company
founded 15 years ago,
specialized in the sector Coiffure.
Based in PIERRY (51530),
this company of category PME
shows in 2018 a revenue of 908 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, FS1 generates positive net income of 37 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 55 k€ -> 37 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
37 023 €
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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 2%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
2.052%
Financial autonomy (2024)
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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
46.865%
Asset age ratio (2024)
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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
2021
2022
2023
2024
Debt ratio
16.016
7.424
0.983
0.0
0.0
0.0
0.0
0.0
2.052
Financial autonomy
38.818
44.387
47.321
50.001
47.6
49.86
50.367
25.173
46.865
Repayment capacity
None
0.305
0.063
None
None
None
None
None
None
Cash flow / Revenue
None%
6.354%
4.52%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
2.052024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Good+15 pts over 3 years
In 2024, the debt ratio of FS1 (2.05) 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
46.87%2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Good+6 pts over 3 years
In 2024, the financial autonomy of FS1 (46.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 77.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
77.026
Liquidity indicators evolution FS1
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
41.071
51.648
57.874
63.281
66.393
73.401
73.301
94.36
77.026
Interest coverage
None
0.975
0.508
None
None
None
None
None
None
Sector positioning
Liquidity ratio
77.032024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Average
In 2024, the liquidity ratio of FS1 (77.03) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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
0 €
Customer credit (2024)
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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 (2024)
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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
0 j
Inventory turnover (2024)
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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
0 j
WCR and payment terms evolution FS1
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
35 404 €
45 082 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
20
18
0
0
0
0
0
0
Customer payment term (days)
0
5
15
0
0
0
0
0
0
Supplier payment term (days)
0
169
175
0
0
0
0
0
0
Positioning of FS1 in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 98 transactions of similar company sales
in 2024,
the value of FS1 is estimated at
233 769 €
(range 130 647€ - 434 671€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
98 tx
130k€233k€434k€
233 769 €Range: 130 647€ - 434 671€
NAF 5 année 2024
Valuation method used
Net Income Multiple
37 023 €
×
6.3x
=233 769 €
Range: 130 648€ - 434 672€
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 98 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 FS1 with other companies in the same sector:
The headquarters of FS1 is located in PIERRY (51530), in the department Marne.
Where to find the tax return of FS1 ?
The tax return of FS1 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 FS1 operate?
FS1 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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