SIREN : 402354518
HAIR LUTECE is a French company founded 31 years ago, specialized in the sector Coiffure. Based in PARIS (75005), this company of category PME shows in 2018 a revenue of 354 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
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 354 362 € | 383 237 € | 392 365 € |
| Net income | 6 313 € | 20 881 € | -48 267 € |
| EBITDA | 32 858 € | 43 370 € | 16 111 € |
| Net margin | 1.8% | 5.4% | -12.3% |
In 2018, HAIR LUTECE achieves revenue of 354 k€. Activity remains stable over the period (CAGR: -5.0%). Slight decline of -8% vs 2017. After deducting consumption (40 k€), gross margin stands at 314 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -24%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.
354 362 €
314 026 €
32 858 €
7 914 €
6 313 €
9.1%
The debt ratio (= Financial debt / Equity x 100) stands at 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
41.813%
40.672%
5.347%
1.812
13.6%
In 2018, the debt ratio of HAIR LUTECE (41.81) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2018, the financial autonomy of HAIR LUTECE (40.7%) 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.
In 2018, the repayment capacity of HAIR LUTECE (1.81) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 79.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
79.592
0.0
In 2018, the liquidity ratio of HAIR LUTECE (79.59) 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 2018, the interest coverage of HAIR LUTECE (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) 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: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-37 days): operations structurally generate cash.
-36 847 €
0 j
52 j
20 j
-37 j
Based on 207 transactions of similar company sales in 2018, the value of HAIR LUTECE is estimated at 163 709 € (range 81 683€ - 283 587€). With an EBITDA of 32 858€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.48x (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.
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This estimate is based on the analysis of 207 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 HAIR LUTECE with other companies in the same sector:
The revenue of HAIR LUTECE in 2018 is 354 k€.
Yes, HAIR LUTECE generated a net profit of 6 k€ in 2018.
The headquarters of HAIR LUTECE is located in PARIS (75005), in the department Paris.
The tax return of HAIR LUTECE 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).
HAIR LUTECE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.