RAYEN COIFFURE SASU : revenue, balance sheet and financial ratios
RAYEN COIFFURE SASU is a French company
founded 8 years ago,
specialized in the sector Coiffure.
Based in NICE (06200),
this company of category PME
shows in 2023 a revenue of 75 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - RAYEN COIFFURE SASU (SIREN 831409669)
Indicator
2023
2022
2021
2020
2019
Revenue
75 046 €
76 047 €
72 626 €
47 564 €
51 643 €
Net income
7 742 €
5 429 €
8 391 €
5 619 €
6 768 €
EBITDA
13 252 €
11 336 €
13 288 €
9 945 €
11 479 €
Net margin
10.3%
7.1%
11.6%
11.8%
13.1%
Revenue and income statement
In 2023, RAYEN COIFFURE SASU achieves revenue of 75 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Slight decline of -1% vs 2022. After deducting consumption (4 k€), gross margin stands at 71 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 17.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 10.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
75 046 €
Gross margin (2023)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
70 807 €
EBITDA (2023)
?
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
13 252 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
9 108 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
7 742 €
EBITDA margin (2023)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
17.7%
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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 15.8% 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 (2023)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2023)
?
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
0.0%
Cash flow / Revenue (2023)
?
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
15.838%
Repayment capacity (2023)
?
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
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
Debt ratio
47.247
0.0
0.0
0.0
0.0
Financial autonomy
27.801
0.0
0.0
0.0
0.0
Repayment capacity
0.595
0.0
0.0
0.0
0.0
Cash flow / Revenue
18.475%
17.913%
16.071%
13.221%
15.838%
Sector positioning
Debt ratio
0.02023
2021
2022
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Excellent
In 2023, the debt ratio of RAYEN COIFFURE SASU (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
0.0%2023
2021
2022
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Average
In 2023, the financial autonomy of RAYEN COIFFURE SASU (0.0%) 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 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Excellent
In 2023, the repayment capacity of RAYEN COIFFURE SASU (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 574.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
?
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
574.851
Interest coverage (2023)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
Liquidity ratio
111.982
87.297
120.293
317.754
574.851
Interest coverage
3.711
3.137
0.0
0.0
0.0
Sector positioning
Liquidity ratio
574.852023
2021
2022
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Excellent+27 pts over 3 years
In 2023, the liquidity ratio of RAYEN COIFFURE SASU (574.85) 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
0.0x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average
In 2023, the interest coverage of RAYEN COIFFURE SASU (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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 62 days of revenue, i.e. 13 k€ to permanently finance. Over 2019-2023, WCR increased by +650%, requiring additional financing.
Operating WCR (2023)
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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
12 983 €
Customer credit (2023)
?
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 (2023)
?
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
1 j
Inventory turnover (2023)
?
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
1 j
WCR in days of revenue (2023)
?
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
62 j
WCR and payment terms evolution RAYEN COIFFURE SASU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
Operating WCR
-2 362 €
-4 952 €
-168 €
10 280 €
12 983 €
Inventory turnover (days)
3
0
1
2
1
Customer payment term (days)
0
0
0
0
0
Supplier payment term (days)
0
0
0
0
1
Positioning of RAYEN COIFFURE SASU in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 84 transactions of similar company sales
in 2023,
the value of RAYEN COIFFURE SASU is estimated at
53 794 €
(range 27 345€ - 89 762€).
With an EBITDA of 13 252€, the sector multiple of 5.2x is applied.
The price/revenue ratio is 0.53x
(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.
Estimated enterprise value2023
84 tx
27k€53k€89k€
53 794 €Range: 27 345€ - 89 762€
NAF 5 année 2023
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
13 252 €×5.2x
Estimation68 336 €
34 856€ - 118 507€
Revenue Multiple30%
75 046 €×0.53x
Estimation40 031 €
24 802€ - 52 905€
Net Income Multiple20%
7 742 €×4.9x
Estimation38 087 €
12 382€ - 73 188€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 84 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 RAYEN COIFFURE SASU with other companies in the same sector:
Frequently asked questions about RAYEN COIFFURE SASU
What is the revenue of RAYEN COIFFURE SASU ?
The revenue of RAYEN COIFFURE SASU in 2023 is 75 k€.
Is RAYEN COIFFURE SASU profitable?
Yes, RAYEN COIFFURE SASU generated a net profit of 8 k€ in 2023.
Where is the headquarters of RAYEN COIFFURE SASU ?
The headquarters of RAYEN COIFFURE SASU is located in NICE (06200), in the department Alpes-Maritimes.
Where to find the tax return of RAYEN COIFFURE SASU ?
The tax return of RAYEN COIFFURE SASU 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 RAYEN COIFFURE SASU operate?
RAYEN COIFFURE SASU 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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