PRO COIFFURE DIFFUSION : revenue, balance sheet and financial ratios

PRO COIFFURE DIFFUSION is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in SAINT-ANDRE-DE-LA-ROCHE (06730), this company of category PME shows in 2025 a revenue of 12.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PRO COIFFURE DIFFUSION (SIREN 352851430)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 12 690 627 € 12 557 562 € 12 923 120 € 11 844 981 € 11 361 620 € 12 385 581 € 11 529 331 € 11 390 463 € 12 265 821 €
Net income 135 194 € 253 269 € 372 471 € 416 841 € 402 613 € 442 345 € 411 870 € 432 202 € 947 723 €
EBITDA 471 951 € 522 607 € 725 905 € 641 588 € 956 025 € 905 335 € 843 620 € 779 730 € 1 833 959 €
Net margin 1.1% 2.0% 2.9% 3.5% 3.5% 3.6% 3.6% 3.8% 7.7%

Revenue and income statement

In 2025, PRO COIFFURE DIFFUSION achieves revenue of 12.7 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Vs 2024: +1%. After deducting consumption (6.3 M€), gross margin stands at 6.4 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 472 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 135 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 690 627 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 363 159 €

EBITDA (2025) ?
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

471 951 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

296 762 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

135 194 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.786%

Financial autonomy (2025) ?
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

48.13%

Cash flow / Revenue (2025) ?
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

2.702%

Repayment capacity (2025) ?
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

4.105

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

26.8%

Solvency indicators evolution
PRO COIFFURE DIFFUSION

Sector positioning

Debt ratio
44.79 2025
2023
2024
2025
Q1: 1.24
Med: 14.2
Q3: 46.92
Average

In 2025, the debt ratio of PRO COIFFURE DIFFUSION (44.79) 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
48.13% 2025
2023
2024
2025
Q1: 21.23%
Med: 48.13%
Q3: 68.65%
Good -15 pts over 3 years

In 2025, the financial autonomy of PRO COIFFURE DIFFUSION (48.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.11 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.63 years
Q3: 2.18 years
Watch

In 2025, the repayment capacity of PRO COIFFURE DIFFUSION (4.11) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.86. 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 2.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

243.856

Interest coverage (2025) ?
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

2.427

Liquidity indicators evolution
PRO COIFFURE DIFFUSION

Sector positioning

Liquidity ratio
243.86 2025
2023
2024
2025
Q1: 151.11
Med: 283.14
Q3: 516.07
Average -15 pts over 3 years

In 2025, the liquidity ratio of PRO COIFFURE DIFFUSION (243.86) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
2.43x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.2x
Q3: 5.34x
Good

In 2025, the interest coverage of PRO COIFFURE DIFFUSION (2.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 94 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 85 days of revenue, i.e. 3.0 M€ to permanently finance.

Operating WCR (2025) ?
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

2 992 450 €

Customer credit (2025) ?
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

16 j

Supplier credit (2025) ?
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

34 j

Inventory turnover (2025) ?
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

94 j

WCR in days of revenue (2025) ?
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

85 j

WCR and payment terms evolution
PRO COIFFURE DIFFUSION

Positioning of PRO COIFFURE DIFFUSION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of PRO COIFFURE DIFFUSION is estimated at 2 058 842 € (range 1 265 767€ - 5 281 473€). With an EBITDA of 471 951€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2025
64 tx
1265k€ 2058k€ 5281k€
2 058 842 € Range: 1 265 767€ - 5 281 473€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
471 951 € × 2.4x
Estimation 1 116 023 €
550 557€ - 5 250 113€
Revenue Multiple 30%
12 690 627 € × 0.38x
Estimation 4 840 362 €
3 217 612€ - 7 797 445€
Net Income Multiple 20%
135 194 € × 1.8x
Estimation 243 614 €
126 026€ - 1 585 918€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare PRO COIFFURE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about PRO COIFFURE DIFFUSION

What is the revenue of PRO COIFFURE DIFFUSION ?

The revenue of PRO COIFFURE DIFFUSION in 2025 is 12.7 M€.

Is PRO COIFFURE DIFFUSION profitable?

Yes, PRO COIFFURE DIFFUSION generated a net profit of 135 k€ in 2025.

Where is the headquarters of PRO COIFFURE DIFFUSION ?

The headquarters of PRO COIFFURE DIFFUSION is located in SAINT-ANDRE-DE-LA-ROCHE (06730), in the department Alpes-Maritimes.

Where to find the tax return of PRO COIFFURE DIFFUSION ?

The tax return of PRO COIFFURE DIFFUSION 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 PRO COIFFURE DIFFUSION operate?

PRO COIFFURE DIFFUSION operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.