Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LISS : revenue, balance sheet and financial ratios

LISS is a French company founded 26 years ago, specialized in the sector Coiffure. Based in MONTAIGU-DE QUERCY (82150), this company of category PME shows in 2017 a net income negative of -18 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

Financial history - LISS (SIREN 430067769)
Indicator 2017 2016
Revenue N/C N/C
Net income -18 496 € -52 149 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2017, LISS records a net loss of 18 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

-18 496 €

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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 1%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.939%

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

90.555%

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

31.4%

Solvency indicators evolution
LISS

Sector positioning

Debt ratio
0.94 2017
2016
2017
Q1: 0.0
Med: 21.05
Q3: 114.78
Good

In 2017, the debt ratio of LISS (0.94) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
90.56% 2017
2016
2017
Q1: 6.23%
Med: 31.12%
Q3: 59.22%
Excellent

In 2017, the financial autonomy of LISS (90.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 486.67. 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

486.671

Liquidity indicators evolution
LISS

Sector positioning

Liquidity ratio
486.67 2017
2016
2017
Q1: 48.96
Med: 100.75
Q3: 183.11
Excellent

In 2017, the liquidity ratio of LISS (486.67) 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.

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: 150 days. Excellent situation: suppliers finance 150 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

150 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
LISS

Positioning of LISS in its sector

Comparison with sector Coiffure

Similar companies (Coiffure)

Compare LISS with other companies in the same sector:

Voir toutes les statistiques du secteur Coiffure

Frequently asked questions about LISS

What is the revenue of LISS ?

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

Is LISS profitable?

LISS recorded a net loss in 2017.

Where is the headquarters of LISS ?

The headquarters of LISS is located in MONTAIGU-DE QUERCY (82150), in the department Tarn-et-Garonne.

Where to find the tax return of LISS ?

The tax return of LISS 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 LISS operate?

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