HAIR BAYEN : revenue, balance sheet and financial ratios

HAIR BAYEN is a French company founded 20 years ago, specialized in the sector Coiffure. Based in PARIS (75017), this company of category PME shows in 2020 a revenue of 253 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - HAIR BAYEN (SIREN 483694576)
Indicator 2020 2019 2018 2017
Revenue 253 197 € 332 034 € 355 293 € 370 800 €
Net income 555 € 19 288 € 17 162 € -26 753 €
EBITDA 19 592 € 46 395 € 53 107 € -12 046 €
Net margin 0.2% 5.8% 4.8% -7.2%

Revenue and income statement

In 2020, HAIR BAYEN achieves revenue of 253 k€. Revenue is declining over the period 2017-2020 (CAGR: -11.9%). Significant drop of -24% vs 2019. After deducting consumption (35 k€), gross margin stands at 219 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 7.7% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -58%, reducing margin by 6.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 555 €, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

253 197 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

218 652 €

EBITDA (2020) ?
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

19 592 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 558 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

555 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 72%. 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 7.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

18.291%

Financial autonomy (2020) ?
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

72.116%

Cash flow / Revenue (2020) ?
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

3.424%

Repayment capacity (2020) ?
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

7.887

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

18.6%

Solvency indicators evolution
HAIR BAYEN

Sector positioning

Debt ratio
18.29 2020
2018
2019
2020
Q1: 0.0
Med: 24.25
Q3: 112.56
Good +10 pts over 3 years

In 2020, the debt ratio of HAIR BAYEN (18.29) 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
72.12% 2020
2018
2019
2020
Q1: 4.49%
Med: 30.33%
Q3: 57.61%
Excellent

In 2020, the financial autonomy of HAIR BAYEN (72.1%) 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
7.89 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 2.22 years
Watch +15 pts over 3 years

In 2020, the repayment capacity of HAIR BAYEN (7.89) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 337.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

337.278

Interest coverage (2020) ?
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 BAYEN

Sector positioning

Liquidity ratio
337.28 2020
2018
2019
2020
Q1: 61.4
Med: 134.81
Q3: 240.56
Excellent

In 2020, the liquidity ratio of HAIR BAYEN (337.28) 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
0.0x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 2.16x
Average -27 pts over 3 years

In 2020, the interest coverage of HAIR BAYEN (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: 174 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The gap of 82 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 274 days of revenue, i.e. 193 k€ to permanently finance. Over 2017-2020, WCR increased by +89%, requiring additional financing.

Operating WCR (2020) ?
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

192 534 €

Customer credit (2020) ?
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

174 j

Supplier credit (2020) ?
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

92 j

Inventory turnover (2020) ?
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

11 j

WCR in days of revenue (2020) ?
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

274 j

WCR and payment terms evolution
HAIR BAYEN

Positioning of HAIR BAYEN in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 128 transactions of similar company sales in 2020, the value of HAIR BAYEN is estimated at 85 861 € (range 47 901€ - 132 108€). With an EBITDA of 19 592€, 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.

Estimated enterprise value 2020
128 transactions
47k€ 85k€ 132k€
85 861 € Range: 47 901€ - 132 108€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 592 € × 4.8x
Estimation 94 166 €
46 534€ - 147 796€
Revenue Multiple 30%
253 197 € × 0.50x
Estimation 126 598 €
81 301€ - 188 833€
Net Income Multiple 20%
555 € × 7.2x
Estimation 3 995 €
1 223€ - 7 801€

Valuation evolution

How is this estimate calculated?

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.

  • 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 BAYEN with other companies in the same sector:

Frequently asked questions about HAIR BAYEN

What is the revenue of HAIR BAYEN ?

The revenue of HAIR BAYEN in 2020 is 253 k€.

Is HAIR BAYEN profitable?

Yes, HAIR BAYEN generated a net profit of 555€ in 2020.

Where is the headquarters of HAIR BAYEN ?

The headquarters of HAIR BAYEN is located in PARIS (75017), in the department Paris.

Where to find the tax return of HAIR BAYEN ?

The tax return of HAIR BAYEN 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 BAYEN operate?

HAIR BAYEN operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.