SIREN : 880207709
LIANA is a French company founded 6 years ago, specialized in the sector Coiffure. Based in L'HAY-LES-ROSES (94240), this company of category PME shows in 2022 a revenue of 324 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 | 2022 | 2021 |
|---|---|---|
| Revenue | 323 633 € | 336 916 € |
| Net income | 15 750 € | 20 795 € |
| EBITDA | 24 180 € | 24 245 € |
| Net margin | 4.9% | 6.2% |
In 2022, LIANA achieves revenue of 324 k€. Slight decline of -4% vs 2021. After deducting consumption (24 k€), gross margin stands at 300 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 7.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.
323 633 €
299 756 €
24 180 €
20 267 €
15 750 €
7.5%
The debt ratio (= Financial debt / Equity x 100) stands at 207%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
206.528%
16.689%
5.879%
7.821
40.0%
In 2022, the debt ratio of LIANA (206.53) 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 2022, the financial autonomy of LIANA (16.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of LIANA (7.82) 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 107.80. 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 2.6x. Financial charges are adequately covered by operations.
107.804
2.639
In 2022, the liquidity ratio of LIANA (107.80) 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 2022, the interest coverage of LIANA (2.6x) 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: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-152 days): operations structurally generate cash.
-136 292 €
0 j
33 j
9 j
-152 j
Based on 155 transactions of similar company sales in 2022, the value of LIANA is estimated at 143 375 € (range 74 609€ - 232 307€). With an EBITDA of 24 180€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 155 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 LIANA with other companies in the same sector:
The revenue of LIANA in 2022 is 324 k€.
Yes, LIANA generated a net profit of 16 k€ in 2022.
The headquarters of LIANA is located in L'HAY-LES-ROSES (94240), in the department Val-de-Marne.
The tax return of LIANA 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).
LIANA operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.