SIREN : 500365473
[ND] is a French company founded 18 years ago, specialized in the sector Coiffure. Based in CAEN ([ND]), this company of category PME shows in 2025 a revenue of 435 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 | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|
| Revenue | 434 813 € | 408 144 € | 417 753 € | 410 053 € |
| Net income | 43 899 € | 31 173 € | 7 528 € | 10 275 € |
| EBITDA | 58 368 € | 42 863 € | 5 348 € | -12 684 € |
| Net margin | 10.1% | 7.6% | 1.8% | 2.5% |
In 2025, [ND] achieves revenue of 435 k€. Revenue is growing positively over 4 years (CAGR: +2.0%). Vs 2024: +7%. After deducting consumption (72 k€), gross margin stands at 363 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 13.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.
434 813 €
363 048 €
58 368 €
52 643 €
43 899 €
13.4%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 85%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.935%
84.99%
11.349%
0.112
22.4%
In 2025, the debt ratio of [ND] (1.94) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of [ND] (85.0%) 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.
In 2025, the repayment capacity of [ND] (0.11) 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 310.50. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
310.496
0.235
In 2025, the liquidity ratio of [ND] (310.50) 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 2025, the interest coverage of [ND] (0.2x) 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: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-15 days): operations structurally generate cash. Notable WCR improvement over the period (-71%), freeing up cash.
-18 636 €
0 j
23 j
9 j
-15 j
Based on 71 transactions of similar company sales
in 2025,
the value of [ND] is estimated at
256 465 €
(range 154 015€ - 481 784€).
With an EBITDA of 58 368€, the sector multiple of 4.7x is applied.
The price/revenue ratio is 0.54x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
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This estimate is based on the analysis of 71 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 [ND] with other companies in the same sector:
The revenue of [ND] in 2025 is 435 k€.
Yes, [ND] generated a net profit of 44 k€ in 2025.
The headquarters of [ND] is located in CAEN ([ND]).
The tax return of [ND] 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).
[ND] operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.