Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2009-10-06 (16 years)Status: ActiveBusiness sector: CoiffureLocation: PARIS (75017), Paris
HAIR 88 : revenue, balance sheet and financial ratios
HAIR 88 is a French company
founded 16 years ago,
specialized in the sector Coiffure.
Based in PARIS (75017),
this company of category PME
shows in 2021 a revenue of 84 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, HAIR 88 achieves revenue of 84 k€. Activity remains stable over the period (CAGR: -0.3%). Vs 2020, growth of +16% (73 k€ -> 84 k€). After deducting consumption (8 k€), gross margin stands at 76 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 19 k€, representing 23.0% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -25%, reducing margin by 12.6 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 19 k€, i.e. 22.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2021)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
84 496 €
Gross margin (2021)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
76 394 €
EBITDA (2021)
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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
19 448 €
EBIT (2021)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
18 875 €
Net income (2021)
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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
18 875 €
EBITDA margin (2021)
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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
23.0%
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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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 22.7% 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 (2021)
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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
0.0%
Financial autonomy (2021)
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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
90.81%
Cash flow / Revenue (2021)
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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
22.717%
Repayment capacity (2021)
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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
0.0
Solvency indicators evolution HAIR 88
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2020
2021
Debt ratio
2.472
0.0
0.0
0.0
Financial autonomy
89.152
91.092
84.829
90.81
Repayment capacity
0.096
0.0
0.0
0.0
Cash flow / Revenue
22.287%
22.289%
30.685%
22.717%
Sector positioning
Debt ratio
0.02021
2017
2020
2021
Q1: 0.0
Med: 17.26
Q3: 92.25
Excellent
In 2021, the debt ratio of HAIR 88 (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
90.81%2021
2017
2020
2021
Q1: 4.5%
Med: 30.98%
Q3: 59.91%
Excellent
In 2021, the financial autonomy of HAIR 88 (90.8%) 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 years2021
2017
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Excellent
In 2021, the repayment capacity of HAIR 88 (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 353.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
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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
353.883
Interest coverage (2021)
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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
0.0
Liquidity indicators evolution HAIR 88
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2020
2021
Liquidity ratio
281.603
312.784
271.141
353.883
Interest coverage
1.525
0.051
0.0
0.0
Sector positioning
Liquidity ratio
353.882021
2017
2020
2021
Q1: 49.91
Med: 124.92
Q3: 240.82
Excellent
In 2021, the liquidity ratio of HAIR 88 (353.88) 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
0.0x2021
2017
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.75x
Average
In 2021, the interest coverage of HAIR 88 (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 6 k€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.
Operating WCR (2021)
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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
5 991 €
Customer credit (2021)
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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 (2021)
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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
30 j
Inventory turnover (2021)
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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
31 j
WCR in days of revenue (2021)
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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
26 j
WCR and payment terms evolution HAIR 88
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2020
2021
Operating WCR
8 550 €
3 758 €
-565 €
5 991 €
Inventory turnover (days)
30
28
36
31
Customer payment term (days)
0
0
0
0
Supplier payment term (days)
28
16
37
30
Positioning of HAIR 88 in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 157 transactions of similar company sales
in 2021,
the value of HAIR 88 is estimated at
85 355 €
(range 52 393€ - 143 745€).
With an EBITDA of 19 448€, the sector multiple of 5.1x is applied.
The price/revenue ratio is 0.69x
(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 value2021
157 transactions
52k€85k€143k€
85 355 €Range: 52 393€ - 143 745€
NAF 5 année 2021
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
19 448 €×5.1x
Estimation99 048 €
58 783€ - 167 099€
Revenue Multiple30%
84 496 €×0.69x
Estimation58 104 €
38 658€ - 75 362€
Net Income Multiple20%
18 875 €×4.9x
Estimation92 003 €
57 023€ - 187 937€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 157 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 HAIR 88 with other companies in the same sector:
Yes, HAIR 88 generated a net profit of 19 k€ in 2021.
Where is the headquarters of HAIR 88 ?
The headquarters of HAIR 88 is located in PARIS (75017), in the department Paris.
Where to find the tax return of HAIR 88 ?
The tax return of HAIR 88 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 HAIR 88 operate?
HAIR 88 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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