SIREN : 351954938
PREFERENCE is a French company founded 36 years ago, specialized in the sector Coiffure. Based in RUFFEC (16700), this company of category PME shows in 2024 a revenue of 258 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 257 703 € | 236 535 € | 229 918 € | 214 885 € | 184 228 € | 234 502 € | 243 549 € | 233 393 € | 259 945 € |
| Net income | 23 918 € | 11 949 € | 11 643 € | -33 577 € | 8 304 € | 6 837 € | -5 410 € | 7 043 € | 18 245 € |
| EBITDA | 27 890 € | 16 614 € | 7 024 € | -31 579 € | 13 457 € | 16 736 € | -1 086 € | 12 248 € | 17 099 € |
| Net margin | 9.3% | 5.1% | 5.1% | -15.6% | 4.5% | 2.9% | -2.2% | 3.0% | 7.0% |
In 2024, PREFERENCE achieves revenue of 258 k€. Activity remains stable over the period (CAGR: -0.1%). Vs 2023: +9%. After deducting consumption (27 k€), gross margin stands at 231 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 10.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 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 24 k€, i.e. 9.3% of revenue. This profit can be retained or distributed to shareholders.
257 703 €
230 582 €
27 890 €
23 896 €
23 918 €
10.7%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 76%. 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 10.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2.739%
76.212%
10.651%
0.081
22.1%
In 2024, the debt ratio of PREFERENCE (2.74) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of PREFERENCE (76.2%) 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 2024, the repayment capacity of PREFERENCE (0.08) 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 301.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
301.704
0.0
In 2024, the liquidity ratio of PREFERENCE (301.70) 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 2024, the interest coverage of PREFERENCE (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) 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: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 3 k€ to permanently finance. Over 2016-2024, WCR increased by +132%, requiring additional financing.
2 510 €
0 j
39 j
21 j
4 j
Based on 98 transactions of similar company sales
in 2024,
the value of PREFERENCE is estimated at
130 281 €
(range 74 057€ - 212 072€).
With an EBITDA of 27 890€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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 PREFERENCE with other companies in the same sector:
The revenue of PREFERENCE in 2024 is 258 k€.
Yes, PREFERENCE generated a net profit of 24 k€ in 2024.
The headquarters of PREFERENCE is located in RUFFEC (16700), in the department Charente.
The tax return of PREFERENCE 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).
PREFERENCE operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.