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LES COIFFEUSES : revenue, balance sheet and financial ratios

LES COIFFEUSES is a French company founded 19 years ago, specialized in the sector Coiffure. Based in BESANCON (25000), this company of category PME shows in 2017 a net income negative of -2 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 - LES COIFFEUSES (SIREN 494160088)
Indicator 2017
Revenue N/C
Net income -1 563 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2017, LES COIFFEUSES records a net loss of 2 k€. This deficit will reduce equity on the balance sheet.

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 563 €

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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 171%. 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 21%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

170.862%

Financial autonomy (2017) ?
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

20.649%

Asset age ratio (2017) ?
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

0.6%

Solvency indicators evolution
LES COIFFEUSES

Sector positioning

Debt ratio
170.86 2017
2017
Q1: 0.0
Med: 21.05
Q3: 114.78
Average

In 2017, the debt ratio of LES COIFFEUSES (170.86) 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
20.65% 2017
2017
Q1: 6.23%
Med: 31.12%
Q3: 59.22%
Average

In 2017, the financial autonomy of LES COIFFEUSES (20.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 30.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

30.071

Liquidity indicators evolution
LES COIFFEUSES

Sector positioning

Liquidity ratio
30.07 2017
2017
Q1: 48.96
Med: 100.75
Q3: 183.11
Watch

In 2017, the liquidity ratio of LES COIFFEUSES (30.07) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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: 168 days. Excellent situation: suppliers finance 168 days of the operating cycle (retail model).

Operating WCR (2017) ?
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) ?
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

168 j

Inventory turnover (2017) ?
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
LES COIFFEUSES

Positioning of LES COIFFEUSES in its sector

Comparison with sector Coiffure

Similar companies (Coiffure)

Compare LES COIFFEUSES with other companies in the same sector:

Frequently asked questions about LES COIFFEUSES

What is the revenue of LES COIFFEUSES ?

The revenue of LES COIFFEUSES is not publicly disclosed (confidential accounts filed with INPI).

Is LES COIFFEUSES profitable?

LES COIFFEUSES recorded a net loss in 2017.

Where is the headquarters of LES COIFFEUSES ?

The headquarters of LES COIFFEUSES is located in BESANCON (25000), in the department Doubs.

Where to find the tax return of LES COIFFEUSES ?

The tax return of LES COIFFEUSES 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 LES COIFFEUSES operate?

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