Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1987-04-30 (39 years)Status: ActiveBusiness sector: CoiffureLocation: PARIS (75019), Paris
GERALD ET CHRISTIAN : revenue, balance sheet and financial ratios
GERALD ET CHRISTIAN is a French company
founded 39 years ago,
specialized in the sector Coiffure.
Based in PARIS (75019),
this company of category PME
shows in 2024 a revenue of 458 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - GERALD ET CHRISTIAN (SIREN 341078897)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
458 205 €
464 409 €
392 210 €
368 643 €
369 682 €
435 855 €
412 449 €
387 120 €
Net income
62 929 €
71 054 €
78 400 €
98 948 €
-24 114 €
-71 965 €
-39 855 €
12 700 €
EBITDA
85 669 €
107 778 €
86 190 €
92 912 €
-41 166 €
-73 097 €
-34 674 €
10 334 €
Net margin
13.7%
15.3%
20.0%
26.8%
-6.5%
-16.5%
-9.7%
3.3%
Revenue and income statement
In 2024, GERALD ET CHRISTIAN achieves revenue of 458 k€. Revenue is growing positively over 8 years (CAGR: +2.4%). Slight decline of -1% vs 2023. After deducting consumption (33 k€), gross margin stands at 425 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 86 k€, representing 18.7% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -21%, reducing margin by 4.5 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. 13.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
458 205 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
424 764 €
EBITDA (2024)
?
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
85 669 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
77 621 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
62 929 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
18.7%
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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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.9% 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 (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2024)
?
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
87.395%
Cash flow / Revenue (2024)
?
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
15.938%
Repayment capacity (2024)
?
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
0.0
Asset age ratio (2024)
?
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
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Financial autonomy
85.247
79.287
65.169
64.458
81.955
86.088
83.952
87.395
Repayment capacity
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
3.78%
-8.313%
-16.678%
-10.931%
24.563%
21.571%
19.989%
15.938%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Excellent
In 2024, the debt ratio of GERALD ET CHRISTIAN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
87.39%2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Excellent
In 2024, the financial autonomy of GERALD ET CHRISTIAN (87.4%) 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.
Repayment capacity
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent
In 2024, the repayment capacity of GERALD ET CHRISTIAN (0.00) 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 557.99. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2024)
?
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
557.985
Interest coverage (2024)
?
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
1.056
Liquidity indicators evolution GERALD ET CHRISTIAN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
463.943
320.225
165.297
142.236
367.006
529.65
457.888
557.985
Interest coverage
0.0
-0.265
-0.308
-0.916
0.228
0.374
0.345
1.056
Sector positioning
Liquidity ratio
557.992024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Excellent
In 2024, the liquidity ratio of GERALD ET CHRISTIAN (557.99) 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.
Interest coverage
1.06x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.97x
Good+9 pts over 3 years
In 2024, the interest coverage of GERALD ET CHRISTIAN (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-19 days): operations structurally generate cash. Notable WCR improvement over the period (-54%), freeing up cash.
Operating WCR (2024)
?
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
-24 354 €
Customer credit (2024)
?
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)
?
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
1 j
Inventory turnover (2024)
?
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
10 j
WCR in days of revenue (2024)
?
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
-19 j
WCR and payment terms evolution GERALD ET CHRISTIAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-15 810 €
-20 259 €
-39 964 €
-47 523 €
-23 818 €
-28 812 €
-34 942 €
-24 354 €
Inventory turnover (days)
9
9
8
10
10
9
9
10
Customer payment term (days)
0
0
0
0
0
0
0
0
Supplier payment term (days)
21
32
35
12
42
12
23
1
Positioning of GERALD ET CHRISTIAN in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 98 transactions of similar company sales
in 2024,
the value of GERALD ET CHRISTIAN is estimated at
340 474 €
(range 192 968€ - 563 152€).
With an EBITDA of 85 669€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
98 tx
192k€340k€563k€
340 474 €Range: 192 968€ - 563 152€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
85 669 €×4.6x
Estimation394 471 €
222 690€ - 656 174€
Revenue Multiple30%
458 205 €×0.46x
Estimation212 568 €
124 035€ - 291 002€
Net Income Multiple20%
62 929 €×6.3x
Estimation397 344 €
222 066€ - 738 824€
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 GERALD ET CHRISTIAN with other companies in the same sector:
Frequently asked questions about GERALD ET CHRISTIAN
What is the revenue of GERALD ET CHRISTIAN ?
The revenue of GERALD ET CHRISTIAN in 2024 is 458 k€.
Is GERALD ET CHRISTIAN profitable?
Yes, GERALD ET CHRISTIAN generated a net profit of 63 k€ in 2024.
Where is the headquarters of GERALD ET CHRISTIAN ?
The headquarters of GERALD ET CHRISTIAN is located in PARIS (75019), in the department Paris.
Where to find the tax return of GERALD ET CHRISTIAN ?
The tax return of GERALD ET CHRISTIAN 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 GERALD ET CHRISTIAN operate?
GERALD ET CHRISTIAN 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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