Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1997-01-08 (29 years)Status: ActiveBusiness sector: CoiffureLocation: VANDŒUVRE-LES-NANCY (54500), Meurthe-et-Moselle
LEADER COIF : revenue, balance sheet and financial ratios
LEADER COIF is a French company
founded 29 years ago,
specialized in the sector Coiffure.
Based in VANDŒUVRE-LES-NANCY (54500),
this company of category PME
shows in 2018 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, LEADER COIF generates positive net income of 79 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2021: 84 k€ -> 79 k€.
Net income (2021)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
78 521 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2021)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
22.879%
Financial autonomy (2021)
?
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
56.134%
Asset age ratio (2021)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
Debt ratio
23.202
7.872
40.609
22.879
Financial autonomy
56.173
59.426
46.705
56.134
Repayment capacity
0.784
0.554
None
None
Cash flow / Revenue
10.825%
6.279%
None%
None%
Sector positioning
Debt ratio
22.882021
2018
2020
2021
Q1: 0.0
Med: 17.26
Q3: 92.25
Average+16 pts over 3 years
In 2021, the debt ratio of LEADER COIF (22.88) 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
56.13%2021
2018
2020
2021
Q1: 4.5%
Med: 30.98%
Q3: 59.91%
Good
In 2021, the financial autonomy of LEADER COIF (56.1%) 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
0.55 years2018
2018
Q1: 0.0 years
Med: 0.03 years
Q3: 2.02 years
Average
In 2018, the repayment capacity of LEADER COIF (0.55) 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 297.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
?
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
297.076
Liquidity indicators evolution LEADER COIF
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2020
2021
Liquidity ratio
219.504
221.226
232.183
297.076
Interest coverage
4.489
3.364
None
None
Sector positioning
Liquidity ratio
297.082021
2018
2020
2021
Q1: 49.91
Med: 124.92
Q3: 240.82
Excellent
In 2021, the liquidity ratio of LEADER COIF (297.08) 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
3.36x2018
2018
Q1: 0.0x
Med: 0.15x
Q3: 5.12x
Good
In 2018, the interest coverage of LEADER COIF (3.4x) 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.
Operating WCR (2021)
?
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
0 €
Customer credit (2021)
?
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 (2021)
?
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 (2021)
?
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 and payment terms evolution LEADER COIF
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
Operating WCR
-56 671 €
272 639 €
0 €
0 €
Inventory turnover (days)
29
16
0
0
Customer payment term (days)
1
13
0
0
Supplier payment term (days)
30
136
0
0
Positioning of LEADER COIF in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 157 transactions of similar company sales
in 2021,
the value of LEADER COIF is estimated at
382 735 €
(range 237 217€ - 781 828€).
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 value2021
157 transactions
237k€382k€781k€
382 735 €Range: 237 217€ - 781 828€
NAF 5 année 2021
Valuation method used
Net Income Multiple
78 521 €
×
4.9x
=382 736 €
Range: 237 217€ - 781 829€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
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.
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 LEADER COIF with other companies in the same sector:
Yes, LEADER COIF generated a net profit of 79 k€ in 2021.
Where is the headquarters of LEADER COIF ?
The headquarters of LEADER COIF is located in VANDŒUVRE-LES-NANCY (54500), in the department Meurthe-et-Moselle.
Where to find the tax return of LEADER COIF ?
The tax return of LEADER COIF 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 LEADER COIF operate?
LEADER COIF operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart