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LB2 COIFFURE : revenue, balance sheet and financial ratios

LB2 COIFFURE is a French company founded 8 years ago, specialized in the sector Coiffure. Based in POITIERS (86000), this company of category PME shows in 2023 a revenue of 433 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 - LB2 COIFFURE (SIREN 832306302)
Indicator 2023
Revenue 433 284 €
Net income 21 174 €
EBITDA 75 674 €
Net margin 4.9%

Revenue and income statement

In 2023, LB2 COIFFURE achieves revenue of 433 k€. After deducting consumption (34 k€), gross margin stands at 400 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 17.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 4.9% 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

433 284 €

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

399 764 €

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

75 674 €

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

33 243 €

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

21 174 €

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

16.8%

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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 201%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

200.698%

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

28.075%

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

9.896%

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

5.159

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

60.3%

Solvency indicators evolution
LB2 COIFFURE

Sector positioning

Debt ratio
200.7 2023
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Average

In 2023, the debt ratio of LB2 COIFFURE (200.70) 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
28.07% 2023
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Good

In 2023, the financial autonomy of LB2 COIFFURE (28.1%) 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
5.16 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Watch

In 2023, the repayment capacity of LB2 COIFFURE (5.16) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 146.55. 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 11.6x. Operating income very largely covers interest expenses: high safety margin.

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

146.553

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

11.647

Liquidity indicators evolution
LB2 COIFFURE

Sector positioning

Liquidity ratio
146.55 2023
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Good

In 2023, the liquidity ratio of LB2 COIFFURE (146.55) 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
11.65x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent

In 2023, the interest coverage of LB2 COIFFURE (11.7x) 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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-27 days): operations structurally generate cash.

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

-32 626 €

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

17 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

11 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

-27 j

WCR and payment terms evolution
LB2 COIFFURE

Positioning of LB2 COIFFURE in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 84 transactions of similar company sales in 2023, the value of LB2 COIFFURE is estimated at 285 281 € (range 149 252€ - 470 028€). With an EBITDA of 75 674€, 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
149k€ 285k€ 470k€
285 281 € Range: 149 252€ - 470 028€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
75 674 € × 5.2x
Estimation 390 223 €
199 042€ - 676 718€
Revenue Multiple 30%
433 284 € × 0.53x
Estimation 231 122 €
143 194€ - 305 454€
Net Income Multiple 20%
21 174 € × 4.9x
Estimation 104 166 €
33 865€ - 200 167€
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 LB2 COIFFURE with other companies in the same sector:

Frequently asked questions about LB2 COIFFURE

What is the revenue of LB2 COIFFURE ?

The revenue of LB2 COIFFURE in 2023 is 433 k€.

Is LB2 COIFFURE profitable?

Yes, LB2 COIFFURE generated a net profit of 21 k€ in 2023.

Where is the headquarters of LB2 COIFFURE ?

The headquarters of LB2 COIFFURE is located in POITIERS (86000), in the department Vienne.

Where to find the tax return of LB2 COIFFURE ?

The tax return of LB2 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 LB2 COIFFURE operate?

LB2 COIFFURE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.