LAMEILHE COIFFURE : revenue, balance sheet and financial ratios

LAMEILHE COIFFURE is a French company founded 15 years ago, specialized in the sector Coiffure. Based in CASTRES (81100), this company of category PME shows in 2023 a revenue of 13 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 - LAMEILHE COIFFURE (SIREN 530118892)
Indicator 2023 2022
Revenue 13 379 € 23 204 €
Net income 6 078 € -4 386 €
EBITDA 456 € -4 203 €
Net margin 45.4% -18.9%

Revenue and income statement

In 2023, LAMEILHE COIFFURE achieves revenue of 13 k€. Significant drop of -42% vs 2022. After deducting consumption (0 €), gross margin stands at 13 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 456 €, representing 3.4% of revenue. Positive scissor effect: EBITDA margin improves by +21.5 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 6 k€, i.e. 45.4% of revenue. This profit can be retained or distributed to shareholders.

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

13 379 €

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

13 379 €

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

456 €

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

6 078 €

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

6 078 €

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

3.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 93%. 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 46.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

2.948%

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

93.42%

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

46.805%

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

0.029

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

4.0%

Solvency indicators evolution
LAMEILHE COIFFURE

Sector positioning

Debt ratio
2.95 2023
2022
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Good -37 pts over 2 years

In 2023, the debt ratio of LAMEILHE COIFFURE (2.95) 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
93.42% 2023
2022
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Excellent +50 pts over 2 years

In 2023, the financial autonomy of LAMEILHE COIFFURE (93.4%) 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
0.03 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Average +26 pts over 2 years

In 2023, the repayment capacity of LAMEILHE COIFFURE (0.03) 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 2217.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

2217.6

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
LAMEILHE COIFFURE

Sector positioning

Liquidity ratio
2217.6 2023
2022
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Excellent +53 pts over 2 years

In 2023, the liquidity ratio of LAMEILHE COIFFURE (2217.60) 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 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average

In 2023, the interest coverage of LAMEILHE COIFFURE (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. Overall, WCR represents 132 days of revenue, i.e. 5 k€ to permanently finance.

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

4 905 €

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

0 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

0 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

132 j

WCR and payment terms evolution
LAMEILHE COIFFURE

Positioning of LAMEILHE COIFFURE in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 84 transactions of similar company sales in 2023, the value of LAMEILHE COIFFURE is estimated at 9 296 € (range 3 870€ - 16 360€). With an EBITDA of 456€, 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
3k€ 9k€ 16k€
9 296 € Range: 3 870€ - 16 360€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
456 € × 5.2x
Estimation 2 351 €
1 199€ - 4 078€
Revenue Multiple 30%
13 379 € × 0.53x
Estimation 7 137 €
4 422€ - 9 432€
Net Income Multiple 20%
6 078 € × 4.9x
Estimation 29 901 €
9 721€ - 57 458€

Valuation evolution

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 LAMEILHE COIFFURE with other companies in the same sector:

Frequently asked questions about LAMEILHE COIFFURE

What is the revenue of LAMEILHE COIFFURE ?

The revenue of LAMEILHE COIFFURE in 2023 is 13 k€.

Is LAMEILHE COIFFURE profitable?

Yes, LAMEILHE COIFFURE generated a net profit of 6 k€ in 2023.

Where is the headquarters of LAMEILHE COIFFURE ?

The headquarters of LAMEILHE COIFFURE is located in CASTRES (81100), in the department Tarn.

Where to find the tax return of LAMEILHE COIFFURE ?

The tax return of LAMEILHE 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 LAMEILHE COIFFURE operate?

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