SIREN : 329490932
LE COMPLEX is a French company founded 42 years ago, specialized in the sector Coiffure. Based in BELFORT (90000), this company of category PME shows in 2021 a revenue of 165 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
| Indicator | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 165 365 € | 148 753 € | 137 470 € | 125 291 € | 114 968 € |
| Net income | 5 499 € | 9 568 € | 12 706 € | 24 972 € | 17 285 € |
| EBITDA | 5 450 € | 10 623 € | 15 228 € | 22 727 € | 15 038 € |
| Net margin | 3.3% | 6.4% | 9.2% | 19.9% | 15.0% |
In 2021, LE COMPLEX achieves revenue of 165 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2019, growth of +11% (149 k€ -> 165 k€). After deducting consumption (18 k€), gross margin stands at 147 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 3.3% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -49%, reducing margin by 3.8 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 5 k€, i.e. 3.3% of revenue. This profit can be retained or distributed to shareholders.
165 365 €
147 160 €
5 450 €
6 949 €
5 499 €
3.3%
The debt ratio (= Financial debt / Equity x 100) stands at 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 11.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
84.901%
44.541%
2.196%
11.718
21.4%
In 2021, the debt ratio of LE COMPLEX (84.90) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of LE COMPLEX (44.5%) 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.
In 2021, the repayment capacity of LE COMPLEX (11.72) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 374.04. 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 9.6x. Operating income very largely covers interest expenses: high safety margin.
374.039
9.596
In 2021, the liquidity ratio of LE COMPLEX (374.04) 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.
In 2021, the interest coverage of LE COMPLEX (9.6x) 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) 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: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 19 k€ to permanently finance. Over 2016-2021, WCR increased by +1124%, requiring additional financing.
18 509 €
0 j
20 j
18 j
40 j
Based on 157 transactions of similar company sales in 2021, the value of LE COMPLEX is estimated at 53 353 € (range 34 255€ - 78 610€). With an EBITDA of 5 450€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE COMPLEX with other companies in the same sector:
The revenue of LE COMPLEX in 2021 is 165 k€.
Yes, LE COMPLEX generated a net profit of 5 k€ in 2021.
The headquarters of LE COMPLEX is located in BELFORT (90000), in the department Territoire de Belfort.
The tax return of LE COMPLEX 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).
LE COMPLEX operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.