SIREN : 432462075
NICOLAS ET YVES is a French company founded 25 years ago, specialized in the sector Coiffure. Based in SAINT-MAUR-DES-FOSSES (94100), this company of category PME shows in 2019 a revenue of 380 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 | 2019 | 2017 |
|---|---|---|
| Revenue | 379 952 € | 364 297 € |
| Net income | -872 € | 20 281 € |
| EBITDA | 9 181 € | 30 432 € |
| Net margin | -0.2% | 5.6% |
In 2019, NICOLAS ET YVES achieves revenue of 380 k€. Vs 2017: +4%. After deducting consumption (40 k€), gross margin stands at 340 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 2.4% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -70%, reducing margin by 5.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -872 € (-0.2% of revenue), which will impact equity.
379 952 €
340 125 €
9 181 €
-2 057 €
-872 €
2.3%
The debt ratio (= Financial debt / Equity x 100) stands at 2675%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
2674.766%
1.833%
2.57%
5.369
30.0%
In 2019, the debt ratio of NICOLAS ET YVES (2674.77) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2019, the financial autonomy of NICOLAS ET YVES (1.8%) 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 2019, the repayment capacity of NICOLAS ET YVES (5.37) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 117.76. 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 8.7x. Operating income very largely covers interest expenses: high safety margin.
117.764
8.681
In 2019, the liquidity ratio of NICOLAS ET YVES (117.76) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2019, the interest coverage of NICOLAS ET YVES (8.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-9 days): operations structurally generate cash.
-9 282 €
0 j
31 j
16 j
-9 j
Based on 188 transactions of similar company sales in 2019, the value of NICOLAS ET YVES is estimated at 106 674 € (range 64 964€ - 150 773€). With an EBITDA of 9 181€, the sector multiple of 5.2x 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.
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This estimate is based on the analysis of 188 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 NICOLAS ET YVES with other companies in the same sector:
The revenue of NICOLAS ET YVES in 2019 is 380 k€.
NICOLAS ET YVES recorded a net loss in 2019.
The headquarters of NICOLAS ET YVES is located in SAINT-MAUR-DES-FOSSES (94100), in the department Val-de-Marne.
The tax return of NICOLAS ET YVES 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).
NICOLAS ET YVES operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.