SIREN : 803000488
LJ COIFFURE is a French company founded 12 years ago, specialized in the sector Coiffure. Based in BOURG-ARGENTAL (42220), this company of category PME shows in 2021 a revenue of 150 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 | 2021 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 150 361 € | N/C | 138 953 € |
| Net income | 18 851 € | 0 € | 22 860 € |
| EBITDA | 22 897 € | N/C | 30 186 € |
| Net margin | 12.5% | N/C | 16.5% |
In 2021, LJ COIFFURE achieves revenue of 150 k€. Revenue is growing positively over 3 years (CAGR: +1.6%). After deducting consumption (10 k€), gross margin stands at 140 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 23 k€, representing 15.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 12.5% of revenue. This profit can be retained or distributed to shareholders.
150 361 €
139 939 €
22 897 €
18 824 €
18 851 €
14.0%
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
7.425%
5.863%
17.059%
0.486
55.2%
In 2021, the debt ratio of LJ COIFFURE (7.42) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of LJ COIFFURE (5.9%) 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 2021, the repayment capacity of LJ COIFFURE (0.49) 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 383.31. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
383.311
1.122
In 2021, the liquidity ratio of LJ COIFFURE (383.31) 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.
In 2021, the interest coverage of LJ COIFFURE (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-52 days): operations structurally generate cash. Over 2016-2021, WCR increased by +48%, requiring additional financing.
-21 747 €
0 j
21 j
13 j
-52 j
Based on 157 transactions of similar company sales in 2021, the value of LJ COIFFURE is estimated at 107 702 € (range 66 631€ - 176 138€). With an EBITDA of 22 897€, the sector multiple of 5.1x is applied. 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.
Ajustez les pondérations selon votre analyse
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 LJ COIFFURE with other companies in the same sector:
The revenue of LJ COIFFURE in 2021 is 150 k€.
Yes, LJ COIFFURE generated a net profit of 19 k€ in 2021.
The headquarters of LJ COIFFURE is located in BOURG-ARGENTAL (42220), in the department Loire.
The tax return of LJ COIFFURE 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).
LJ COIFFURE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.