SIREN : 528227549
LM COIFFURE is a French company founded 15 years ago, specialized in the sector Coiffure. Based in LUC-LA-PRIMAUBE (12450), this company of category PME shows in 2013 a revenue of 44 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 | 2013 | 2012 |
|---|---|---|
| Revenue | 43 831 € | 51 274 € |
| Net income | 12 586 € | 21 894 € |
| EBITDA | 14 601 € | 23 990 € |
| Net margin | 28.7% | 42.7% |
In 2013, LM COIFFURE achieves revenue of 44 k€. Significant drop of -15% vs 2012. After deducting consumption (5 k€), gross margin stands at 38 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 33.3% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -39%, reducing margin by 13.5 pts. This reflects costs rising faster than 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 13 k€, i.e. 28.7% of revenue. This profit can be retained or distributed to shareholders.
43 831 €
38 482 €
14 601 €
13 352 €
12 586 €
33.3%
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 30.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
40.457%
26.394%
30.898%
1.724
67.9%
In 2013, the debt ratio of LM COIFFURE (40.46) 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 2013, the financial autonomy of LM COIFFURE (26.4%) 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 2013, the repayment capacity of LM COIFFURE (1.72) 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 636.16. 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 7.3x. Operating income very largely covers interest expenses: high safety margin.
636.162
7.294
In 2013, the liquidity ratio of LM COIFFURE (636.16) 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 2013, the interest coverage of LM COIFFURE (7.3x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 222 days of revenue, i.e. 27 k€ to permanently finance.
26 981 €
5 j
62 j
25 j
222 j
Based on 1300 transactions of similar company sales (all years), the value of LM COIFFURE is estimated at 58 521 € (range 30 235€ - 102 541€). With an EBITDA of 14 601€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 1300 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 LM COIFFURE with other companies in the same sector:
The revenue of LM COIFFURE in 2013 is 44 k€.
Yes, LM COIFFURE generated a net profit of 13 k€ in 2013.
The headquarters of LM COIFFURE is located in LUC-LA-PRIMAUBE (12450), in the department Aveyron.
The tax return of LM 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).
LM COIFFURE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.