LANGUEUX COIFF : revenue, balance sheet and financial ratios

LANGUEUX COIFF is a French company founded 22 years ago, specialized in the sector Coiffure. Based in LANGUEUX (22360), this company of category PME shows in 2019 a revenue of 273 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 - LANGUEUX COIFF (SIREN 453378366)
Indicator 2019 2018 2017 2016 2015
Revenue 273 485 € 270 703 € 267 334 € 283 476 € 289 102 €
Net income 20 546 € 34 898 € 28 638 € 27 649 € 34 053 €
EBITDA 21 454 € 34 925 € 29 855 € 32 672 € 289 102 €
Net margin 7.5% 12.9% 10.7% 9.8% 11.8%

Revenue and income statement

In 2019, LANGUEUX COIFF achieves revenue of 273 k€. Activity remains stable over the period (CAGR: -1.4%). Vs 2018: +1%. After deducting consumption (18 k€), gross margin stands at 255 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -39%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 7.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

273 485 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

255 402 €

EBITDA (2019) ?
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

21 454 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

23 009 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 546 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.8%

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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 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2019) ?
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

76.534%

Cash flow / Revenue (2019) ?
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

6.912%

Repayment capacity (2019) ?
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 (2019) ?
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

25.5%

Solvency indicators evolution
LANGUEUX COIFF

Sector positioning

Debt ratio
0.0 2019
2017
2018
2019
Q1: 0.0
Med: 13.73
Q3: 90.83
Excellent -13 pts over 3 years

In 2019, the debt ratio of LANGUEUX COIFF (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
76.53% 2019
2017
2018
2019
Q1: 3.54%
Med: 29.04%
Q3: 60.5%
Excellent

In 2019, the financial autonomy of LANGUEUX COIFF (76.5%) 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
0.0 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.74 years
Excellent -28 pts over 3 years

In 2019, the repayment capacity of LANGUEUX COIFF (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 189.75. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

189.749

Interest coverage (2019) ?
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

0.033

Liquidity indicators evolution
LANGUEUX COIFF

Sector positioning

Liquidity ratio
189.75 2019
2017
2018
2019
Q1: 43.9
Med: 102.68
Q3: 200.78
Good +16 pts over 3 years

In 2019, the liquidity ratio of LANGUEUX COIFF (189.75) 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
0.03x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 4.18x
Good

In 2019, the interest coverage of LANGUEUX COIFF (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 49 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-2 days): operations structurally generate cash. Notable WCR improvement over the period (-103%), freeing up cash.

Operating WCR (2019) ?
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

-1 217 €

Customer credit (2019) ?
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 (2019) ?
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

49 j

Inventory turnover (2019) ?
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

6 j

WCR in days of revenue (2019) ?
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

-2 j

WCR and payment terms evolution
LANGUEUX COIFF

Positioning of LANGUEUX COIFF in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 188 transactions of similar company sales in 2019, the value of LANGUEUX COIFF is estimated at 124 087 € (range 72 077€ - 196 929€). With an EBITDA of 21 454€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.54x (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 value 2019
188 transactions
72k€ 124k€ 196k€
124 087 € Range: 72 077€ - 196 929€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
21 454 € × 5.2x
Estimation 110 617 €
65 856€ - 172 171€
Revenue Multiple 30%
273 485 € × 0.54x
Estimation 147 967 €
90 887€ - 201 012€
Net Income Multiple 20%
20 546 € × 5.9x
Estimation 121 945 €
59 420€ - 252 705€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 188 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 LANGUEUX COIFF with other companies in the same sector:

Frequently asked questions about LANGUEUX COIFF

What is the revenue of LANGUEUX COIFF ?

The revenue of LANGUEUX COIFF in 2019 is 273 k€.

Is LANGUEUX COIFF profitable?

Yes, LANGUEUX COIFF generated a net profit of 21 k€ in 2019.

Where is the headquarters of LANGUEUX COIFF ?

The headquarters of LANGUEUX COIFF is located in LANGUEUX (22360), in the department Cotes-d'Armor.

Where to find the tax return of LANGUEUX COIFF ?

The tax return of LANGUEUX 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 LANGUEUX COIFF operate?

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