Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2010-01-08 (16 years)Status: ActiveBusiness sector: CoiffureLocation: GRENOBLE (38100), Isere
JUST'COIFF : revenue, balance sheet and financial ratios
JUST'COIFF is a French company
founded 16 years ago,
specialized in the sector Coiffure.
Based in GRENOBLE (38100),
this company of category PME
shows in 2021 a revenue of 34 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, JUST'COIFF achieves revenue of 34 k€. Activity remains stable over the period (CAGR: -0.0%). Vs 2020, growth of +20% (29 k€ -> 34 k€). After deducting consumption (1 k€), gross margin stands at 33 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 4.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 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 777 €, i.e. 2.3% 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
34 269 €
Gross margin (2021)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
32 865 €
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
1 615 €
EBIT (2021)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
764 €
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
777 €
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
4.7%
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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 157%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
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
156.522%
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
33.206%
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
4.17%
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
13.292
Asset age ratio (2021)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
Debt ratio
150.208
148.046
231.482
209.877
40.393
190.016
156.522
Financial autonomy
33.911
33.998
25.554
27.822
29.935
27.589
33.206
Repayment capacity
17.12
95.77
-20.569
31.874
293.824
-60.624
13.292
Cash flow / Revenue
2.647%
0.474%
-3.573%
2.079%
0.047%
-1.034%
4.17%
Sector positioning
Debt ratio
156.522021
2019
2020
2021
Q1: 0.0
Med: 17.26
Q3: 92.25
Average+16 pts over 3 years
In 2021, the debt ratio of JUST'COIFF (156.52) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
33.21%2021
2019
2020
2021
Q1: 4.5%
Med: 30.98%
Q3: 59.91%
Good
In 2021, the financial autonomy of JUST'COIFF (33.2%) 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.
Repayment capacity
13.29 years2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Average-6 pts over 3 years
In 2021, the repayment capacity of JUST'COIFF (13.29) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 182.16. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
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
182.161
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
1.92
Liquidity indicators evolution JUST'COIFF
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
Liquidity ratio
129.815
141.913
189.579
174.1
0.0
161.509
182.161
Interest coverage
13.714
20.419
-2.231
9.587
-1100.0
10.19
1.92
Sector positioning
Liquidity ratio
182.162021
2019
2020
2021
Q1: 49.91
Med: 124.92
Q3: 240.82
Good+51 pts over 3 years
In 2021, the liquidity ratio of JUST'COIFF (182.16) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
1.92x2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.75x
Excellent+52 pts over 3 years
In 2021, the interest coverage of JUST'COIFF (1.9x) 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) 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: 68 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-21%), 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
2 072 €
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
68 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
4 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
22 j
WCR and payment terms evolution JUST'COIFF
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
Operating WCR
2 617 €
2 987 €
5 179 €
3 925 €
-17 192 €
38 €
2 072 €
Inventory turnover (days)
5
4
4
7
0
6
4
Customer payment term (days)
0
0
0
0
0
0
0
Supplier payment term (days)
79
82
110
86
122
78
68
Positioning of JUST'COIFF in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 157 transactions of similar company sales
in 2021,
the value of JUST'COIFF is estimated at
11 939 €
(range 7 613€ - 17 654€).
With an EBITDA of 1 615€, 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
7k€11k€17k€
11 939 €Range: 7 613€ - 17 654€
NAF 5 année 2021
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
1 615 €×5.1x
Estimation8 225 €
4 881€ - 13 876€
Revenue Multiple30%
34 269 €×0.69x
Estimation23 565 €
15 678€ - 30 565€
Net Income Multiple20%
777 €×4.9x
Estimation3 787 €
2 347€ - 7 737€
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 JUST'COIFF with other companies in the same sector:
Yes, JUST'COIFF generated a net profit of 777€ in 2021.
Where is the headquarters of JUST'COIFF ?
The headquarters of JUST'COIFF is located in GRENOBLE (38100), in the department Isere.
Where to find the tax return of JUST'COIFF ?
The tax return of JUST'COIFF 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 JUST'COIFF operate?
JUST'COIFF 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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