SIREN : 508445871
GLOSS DIFFUSION is a French company founded 17 years ago, specialized in the sector Coiffure. Based in LES SABLES D'OLONNE (85100), this company of category PME shows in 2020 a revenue of 232 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 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|
| Revenue | 232 141 € | 243 455 € | 237 602 € | 228 143 € |
| Net income | -3 684 € | 12 126 € | 12 375 € | 19 886 € |
| EBITDA | 10 714 € | 26 663 € | 26 548 € | 32 713 € |
| Net margin | -1.6% | 5.0% | 5.2% | 8.7% |
In 2020, GLOSS DIFFUSION achieves revenue of 232 k€. Revenue is growing positively over 4 years (CAGR: +0.6%). Slight decline of -5% vs 2019. After deducting consumption (107 k€), gross margin stands at 125 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 4.6% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -60%, reducing margin by 6.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -4 k€ (-1.6% of revenue), which will impact equity.
232 141 €
125 296 €
10 714 €
5 755 €
-3 684 €
4.6%
The debt ratio (= Financial debt / Equity x 100) stands at -156%. 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 -60%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-155.968%
-59.838%
3.001%
13.453
50.3%
In 2020, the debt ratio of GLOSS DIFFUSION (-155.97) 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.
In 2020, the financial autonomy of GLOSS DIFFUSION (-59.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2020, the repayment capacity of GLOSS DIFFUSION (13.45) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 112.77. 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 2.6x. Financial charges are adequately covered by operations.
112.768
2.641
In 2020, the liquidity ratio of GLOSS DIFFUSION (112.77) 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.
In 2020, the interest coverage of GLOSS DIFFUSION (2.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 1 days of revenue, i.e. 912 € to permanently finance. Over 2017-2020, WCR increased by +106%, requiring additional financing.
912 €
0 j
20 j
83 j
1 j
Based on 128 transactions of similar company sales in 2020, the value of GLOSS DIFFUSION is estimated at 75 710 € (range 43 857€ - 115 438€). With an EBITDA of 10 714€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.50x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 128 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 GLOSS DIFFUSION with other companies in the same sector:
The revenue of GLOSS DIFFUSION in 2020 is 232 k€.
GLOSS DIFFUSION recorded a net loss in 2020.
The headquarters of GLOSS DIFFUSION is located in LES SABLES D'OLONNE (85100), in the department Vendee.
The tax return of GLOSS DIFFUSION 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).
GLOSS DIFFUSION operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.