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L. COIFFURE : revenue, balance sheet and financial ratios

L. COIFFURE is a French company founded 3 years ago, specialized in the sector Coiffure. Based in BORGO (20290), this company of category PME shows in 2023 a revenue of 48 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - L. COIFFURE (SIREN 922769401)
Indicator 2023
Revenue 48 447 €
Net income 1 393 €
EBITDA 2 170 €
Net margin 2.9%

Revenue and income statement

En 2023, L. COIFFURE alcanza unos ingresos de 48 k€. Tras deducir el consumo (13 k€), el margen bruto se sitúa en 35 k€, es decir, una tasa del 73%. El EBITDA alcanza 2 k€, representando el 4.5% de los ingresos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 1 k€, es decir, el 2.9% de los ingresos.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

48 447 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

35 481 €

EBITDA (2023) ?
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

2 170 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 393 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 393 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 256%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 40%. El equilibrio entre fondos propios y deuda es satisfactorio. El flujo de caja representa el 4.2% de los ingresos.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

256.08%

Financial autonomy (2023) ?
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

39.61%

Cash flow / Revenue (2023) ?
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

4.211%

Repayment capacity (2023) ?
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

Asset age ratio (2023) ?
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

82.6%

Solvency indicators evolution
L. COIFFURE

Sector positioning

Ratio de endeudamiento
256.08 2023
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Vigilar

En 2023, el ratio de endeudamiento de L. COIFFURE (256.08) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
39.61% 2023
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Bueno

En 2023, el autonomía financiera de L. COIFFURE (39.6%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
0.0 ans 2023
2023
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.55 ans
Excelente

En 2023, el capacidad de reembolso de L. COIFFURE (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 94.80. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2023) ?
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

94.8

Interest coverage (2023) ?
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
L. COIFFURE

Sector positioning

Ratio de liquidez
94.8 2023
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Average

En 2023, el ratio de liquidez de L. COIFFURE (94.80) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
0.0x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average

En 2023, el cobertura de intereses de L. COIFFURE (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 20 días. Situación favorable. La rotación de existencias es de 43 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-44 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2023) ?
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

-5 875 €

Customer credit (2023) ?
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 (2023) ?
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

20 j

Inventory turnover (2023) ?
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

43 j

WCR in days of revenue (2023) ?
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

-44 j

WCR and payment terms evolution
L. COIFFURE

Positioning of L. COIFFURE in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 84 transactions of similar company sales in 2023, the value of L. COIFFURE is estimated at 14 718 € (range 8 102€ - 22 582€). With an EBITDA of 2 170€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.53x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
84 tx
8k€ 14k€ 22k€
14 718 € Range: 8 102€ - 22 582€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 170 € × 5.2x
Estimation 11 190 €
5 708€ - 19 405€
Revenue Multiple 30%
48 447 € × 0.53x
Estimation 25 843 €
16 011€ - 34 154€
Net Income Multiple 20%
1 393 € × 4.9x
Estimation 6 853 €
2 228€ - 13 169€
How is this estimate calculated?

This estimate is based on the analysis of 84 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 L. COIFFURE with other companies in the same sector:

Voir toutes les statistiques du secteur Coiffure

Frequently asked questions about L. COIFFURE

What is the revenue of L. COIFFURE ?

The revenue of L. COIFFURE in 2023 is 48 k€.

Is L. COIFFURE profitable?

Yes, L. COIFFURE generated a net profit of 1 k€ in 2023.

Where is the headquarters of L. COIFFURE ?

The headquarters of L. COIFFURE is located in BORGO (20290).

Where to find the tax return of L. COIFFURE ?

The tax return of L. COIFFURE 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 L. COIFFURE operate?

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