Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2013-05-17 (12 years)Status: ActiveBusiness sector: CoiffureLocation: PONTORSON (50170), Manche
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LELOU : revenue, balance sheet and financial ratios
LELOU is a French company
founded 12 years ago,
specialized in the sector Coiffure.
Based in PONTORSON (50170),
this company of category PME
has financial data available below.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2017, LELOU records a net loss of 0 €. This deficit will reduce equity on the balance sheet.
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.
Debt ratio (2017)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
73.504%
Financial autonomy (2017)
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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
35.646%
Asset age ratio (2017)
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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
Debt ratio
73.504
Financial autonomy
35.646
Repayment capacity
None
Cash flow / Revenue
None%
Sector positioning
Debt ratio
73.52017
2017
Q1: 0.0
Med: 21.05
Q3: 114.78
Average
In 2017, the debt ratio of LELOU (73.50) 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
35.65%2017
2017
Q1: 6.23%
Med: 31.12%
Q3: 59.22%
Good
In 2017, the financial autonomy of LELOU (35.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 142.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2017)
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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
142.655
Liquidity indicators evolution LELOU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
Liquidity ratio
142.655
Interest coverage
None
Sector positioning
Liquidity ratio
142.662017
2017
Q1: 48.96
Med: 100.75
Q3: 183.11
Good
In 2017, the liquidity ratio of LELOU (142.66) 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.
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: 218 days. Excellent situation: suppliers finance 218 days of the operating cycle (retail model).
Operating WCR (2017)
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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 (2017)
?
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 (2017)
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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
218 j
Inventory turnover (2017)
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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 LELOU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
Operating WCR
0 €
Inventory turnover (days)
0
Customer payment term (days)
0
Supplier payment term (days)
218
Positioning of LELOU in its sector
Comparison with sector Coiffure
Similar companies (Coiffure)
Compare LELOU with other companies in the same sector:
The revenue of LELOU is not publicly disclosed (confidential accounts filed with INPI).
Is LELOU profitable?
Profitability information is not publicly available.
Where is the headquarters of LELOU ?
The headquarters of LELOU is located in PONTORSON (50170), in the department Manche.
Where to find the tax return of LELOU ?
The tax return of LELOU 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 LELOU operate?
LELOU operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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