Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-09-12 (13 years)Status: ActiveBusiness sector: CoiffureLocation: SAINT-PIAT (28130), Eure-et-Loir
ISABELLE FROMENT : revenue, balance sheet and financial ratios
ISABELLE FROMENT is a French company
founded 13 years ago,
specialized in the sector Coiffure.
Based in SAINT-PIAT (28130),
this company of category PME
shows in 2024 a revenue of 79 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ISABELLE FROMENT (SIREN 754002061)
Indicator
2024
2023
2022
2021
2020
2018
Revenue
79 018 €
68 863 €
83 766 €
66 273 €
63 512 €
77 992 €
Net income
3 095 €
-407 €
8 221 €
-8 603 €
22 129 €
-9 478 €
EBITDA
3 094 €
-408 €
8 220 €
-8 602 €
23 284 €
-8 977 €
Net margin
3.9%
-0.6%
9.8%
-13.0%
34.8%
-12.2%
Revenue and income statement
In 2024, ISABELLE FROMENT achieves revenue of 79 k€. Revenue is growing positively over 6 years (CAGR: +0.2%). Vs 2023, growth of +15% (69 k€ -> 79 k€). After deducting consumption (0 €), gross margin stands at 79 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 3.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 3.9% 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
79 018 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
79 018 €
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
3 094 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
3 095 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
3 095 €
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
3.9%
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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 97%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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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
0.086%
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
97.218%
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
3.917%
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
0.015
Solvency indicators evolution ISABELLE FROMENT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2020
2021
2022
2023
2024
Debt ratio
20.989
0.642
0.08
0.201
1.029
0.086
Financial autonomy
79.544
87.273
85.732
92.005
96.286
97.218
Repayment capacity
-0.527
0.015
-0.004
0.012
-1.27
0.015
Cash flow / Revenue
-11.511%
29.825%
-13.231%
9.814%
-0.591%
3.917%
Sector positioning
Debt ratio
0.092024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Good
In 2024, the debt ratio of ISABELLE FROMENT (0.09) 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
97.22%2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Excellent
In 2024, the financial autonomy of ISABELLE FROMENT (97.2%) 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
0.01 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Average
In 2024, the repayment capacity of ISABELLE FROMENT (0.01) 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.
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: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. WCR is negative (-6 days): operations structurally generate cash. Notable WCR improvement over the period (-56%), freeing up cash.
Operating WCR (2024)
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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
-1 408 €
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
2 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
0 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
-6 j
WCR and payment terms evolution ISABELLE FROMENT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2020
2021
2022
2023
2024
Operating WCR
-903 €
-6 764 €
-6 869 €
4 926 €
-1 422 €
-1 408 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
0
0
0
33
0
0
Supplier payment term (days)
6
12
5
2
0
2
Positioning of ISABELLE FROMENT in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 98 transactions of similar company sales
in 2024,
the value of ISABELLE FROMENT is estimated at
22 029 €
(range 12 622€ - 34 171€).
With an EBITDA of 3 094€, 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
12k€22k€34k€
22 029 €Range: 12 622€ - 34 171€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
3 094 €×4.6x
Estimation14 247 €
8 043€ - 23 698€
Revenue Multiple30%
79 018 €×0.46x
Estimation36 658 €
21 390€ - 50 184€
Net Income Multiple20%
3 095 €×6.3x
Estimation19 542 €
10 922€ - 36 337€
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 ISABELLE FROMENT with other companies in the same sector:
Yes, ISABELLE FROMENT generated a net profit of 3 k€ in 2024.
Where is the headquarters of ISABELLE FROMENT ?
The headquarters of ISABELLE FROMENT is located in SAINT-PIAT (28130), in the department Eure-et-Loir.
Where to find the tax return of ISABELLE FROMENT ?
The tax return of ISABELLE FROMENT 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 ISABELLE FROMENT operate?
ISABELLE FROMENT 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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