Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2018-04-01 (8 years)Status: ActiveBusiness sector: CoiffureLocation: RILLIEUX-LA-PAPE (69140), Rhone
LS COIFFURE : revenue, balance sheet and financial ratios
LS COIFFURE is a French company
founded 8 years ago,
specialized in the sector Coiffure.
Based in RILLIEUX-LA-PAPE (69140),
this company of category PME
shows in 2022 a revenue of 32 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, LS COIFFURE achieves revenue of 32 k€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +36.8%. Vs 2021: +5%. After deducting consumption (5 k€), gross margin stands at 27 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 63.1% 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 17 k€, i.e. 53.8% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2022)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
31 846 €
Gross margin (2022)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
27 345 €
EBITDA (2022)
?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
20 109 €
EBIT (2022)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
19 973 €
Net income (2022)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
17 132 €
EBITDA margin (2022)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
63.1%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Cash flow represents 53.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
37.455%
Financial autonomy (2022)
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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
23.445%
Cash flow / Revenue (2022)
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Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
53.796%
Repayment capacity (2022)
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Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
0.0
Solvency indicators evolution LS COIFFURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
Debt ratio
67.958
39.68
41.331
46.641
37.455
Financial autonomy
38.99
26.737
25.701
26.382
23.445
Repayment capacity
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
28.7%
39.703%
73.306%
53.958%
53.796%
Sector positioning
Debt ratio
37.452022
2020
2021
2022
Q1: 0.0
Med: 12.9
Q3: 85.37
Average
In 2022, the debt ratio of LS COIFFURE (37.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
23.45%2022
2020
2021
2022
Q1: 2.28%
Med: 27.76%
Q3: 59.98%
Average
In 2022, the financial autonomy of LS COIFFURE (23.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
0.0 years2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.81 years
Excellent
In 2022, the repayment capacity of LS COIFFURE (0.00) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 267.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
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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
267.342
Interest coverage (2022)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
0.0
Liquidity indicators evolution LS COIFFURE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
Liquidity ratio
234.596
306.563
264.407
230.222
267.342
Interest coverage
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
267.342022
2020
2021
2022
Q1: 41.69
Med: 109.98
Q3: 224.68
Excellent
In 2022, the liquidity ratio of LS COIFFURE (267.34) 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.
Interest coverage
0.0x2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.26x
Average
In 2022, the interest coverage of LS COIFFURE (0.0x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-148 days): operations structurally generate cash. Notable WCR improvement over the period (-531%), freeing up cash.
Operating WCR (2022)
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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
-13 127 €
Customer credit (2022)
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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 (2022)
?
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
0 j
Inventory turnover (2022)
?
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
16 j
WCR in days of revenue (2022)
?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
-148 j
WCR and payment terms evolution LS COIFFURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
Operating WCR
-2 080 €
-4 577 €
-9 795 €
-15 277 €
-13 127 €
Inventory turnover (days)
103
36
36
17
16
Customer payment term (days)
0
0
0
0
0
Supplier payment term (days)
0
0
19
21
0
Positioning of LS COIFFURE in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 155 transactions of similar company sales
in 2022,
the value of LS COIFFURE is estimated at
77 274 €
(range 34 811€ - 138 798€).
With an EBITDA of 20 109€, 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.
Estimated enterprise value2022
155 transactions
34k€77k€138k€
77 274 €Range: 34 811€ - 138 798€
NAF 5 année 2022
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
20 109 €×5.5x
Estimation109 667 €
46 020€ - 188 169€
Revenue Multiple30%
31 846 €×0.64x
Estimation20 488 €
13 016€ - 28 154€
Net Income Multiple20%
17 132 €×4.8x
Estimation81 471 €
39 483€ - 181 338€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
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.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Coiffure)
Compare LS COIFFURE with other companies in the same sector:
Yes, LS COIFFURE generated a net profit of 17 k€ in 2022.
Where is the headquarters of LS COIFFURE ?
The headquarters of LS COIFFURE is located in RILLIEUX-LA-PAPE (69140), in the department Rhone.
Where to find the tax return of LS COIFFURE ?
The tax return of LS 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).
In which sector does LS COIFFURE operate?
LS COIFFURE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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