SIREN : 502550734
L'ESPRIT CAPILLAIRE is a French company founded 18 years ago, specialized in the sector Coiffure. Based in DIEUZE (57260), this company of category PME shows in 2021 a revenue of 66 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 65 830 € | 80 225 € | 80 510 € | 79 045 € | 80 724 € |
| Net income | -6 994 € | -3 426 € | -2 407 € | -7 967 € | -261 € |
| EBITDA | -6 129 € | -2 575 € | -4 387 € | -5 614 € | 2 739 € |
| Net margin | -10.6% | -4.3% | -3.0% | -10.1% | -0.3% |
In 2021, L'ESPRIT CAPILLAIRE achieves revenue of 66 k€. Activity remains stable over the period (CAGR: -5.0%). Significant drop of -18% vs 2020. After deducting consumption (7 k€), gross margin stands at 59 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -9.3% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -138%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7 k€ (-10.6% of revenue), which will impact equity.
65 830 €
58 995 €
-6 129 €
-6 698 €
-6 994 €
-8.4%
The debt ratio (= Financial debt / Equity x 100) stands at -107%. 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 137%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
-107.069%
137.273%
-10.006%
-2.639
9.4%
In 2021, the debt ratio of L'ESPRIT CAPILLAIRE (-107.07) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2021, the financial autonomy of L'ESPRIT CAPILLAIRE (137.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2021, the repayment capacity of L'ESPRIT CAPILLAIRE (-2.64) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 64.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
64.003
-4.829
In 2021, the liquidity ratio of L'ESPRIT CAPILLAIRE (64.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2021, the interest coverage of L'ESPRIT CAPILLAIRE (-4.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 60 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-56 days): operations structurally generate cash. Notable WCR improvement over the period (-2780%), freeing up cash.
-10 206 €
0 j
60 j
10 j
-56 j
Based on 157 transactions of similar company sales in 2021, the value of L'ESPRIT CAPILLAIRE is estimated at 45 268 € (range 30 117€ - 58 713€). 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.
Only this financial indicator is available for this company.
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 L'ESPRIT CAPILLAIRE with other companies in the same sector:
The revenue of L'ESPRIT CAPILLAIRE in 2021 is 66 k€.
L'ESPRIT CAPILLAIRE recorded a net loss in 2021.
The headquarters of L'ESPRIT CAPILLAIRE is located in DIEUZE (57260), in the department Moselle.
The tax return of L'ESPRIT CAPILLAIRE 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).
L'ESPRIT CAPILLAIRE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.