Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2001-08-01 (24 years)Status: ActiveBusiness sector: CoiffureLocation: DELLE (90100), Territoire de Belfort
SALOME : revenue, balance sheet and financial ratios
SALOME is a French company
founded 24 years ago,
specialized in the sector Coiffure.
Based in DELLE (90100),
this company of category PME
shows in 2019 a revenue of 433 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2019, SALOME achieves revenue of 433 k€. Revenue is growing positively over 3 years (CAGR: +4.2%). Vs 2018: +2%. After deducting consumption (80 k€), gross margin stands at 353 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 5.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2019)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
433 028 €
Gross margin (2019)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
353 096 €
EBITDA (2019)
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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
14 655 €
EBIT (2019)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
12 732 €
Net income (2019)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
22 777 €
EBITDA margin (2019)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
3.4%
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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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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 78%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2019)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
8.019%
Financial autonomy (2019)
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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
77.757%
Cash flow / Revenue (2019)
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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
5.838%
Repayment capacity (2019)
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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
0.708
Asset age ratio (2019)
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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
2016
2018
2019
Debt ratio
34.605
12.156
8.019
Financial autonomy
64.048
75.536
77.757
Repayment capacity
4.711
1.165
0.708
Cash flow / Revenue
3.66%
4.918%
5.838%
Sector positioning
Debt ratio
8.022019
2016
2018
2019
Q1: 0.0
Med: 13.73
Q3: 90.83
Good-14 pts over 3 years
In 2019, the debt ratio of SALOME (8.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
77.76%2019
2016
2018
2019
Q1: 3.54%
Med: 29.04%
Q3: 60.5%
Excellent
In 2019, the financial autonomy of SALOME (77.8%) 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.
Repayment capacity
0.71 years2019
2016
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.74 years
Average-15 pts over 3 years
In 2019, the repayment capacity of SALOME (0.71) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 326.40. 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 3.5x. Financial charges are adequately covered by operations.
Liquidity ratio (2019)
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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
326.397
Interest coverage (2019)
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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
3.46
Liquidity indicators evolution SALOME
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
Liquidity ratio
371.709
343.878
326.397
Interest coverage
18.687
12.297
3.46
Sector positioning
Liquidity ratio
326.42019
2016
2018
2019
Q1: 43.9
Med: 102.68
Q3: 200.78
Excellent
In 2019, the liquidity ratio of SALOME (326.40) 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
3.46x2019
2016
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 4.18x
Good
In 2019, the interest coverage of SALOME (3.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 20 k€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.
Operating WCR (2019)
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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
20 105 €
Customer credit (2019)
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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 (2019)
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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
20 j
Inventory turnover (2019)
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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
17 j
WCR in days of revenue (2019)
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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
17 j
WCR and payment terms evolution SALOME
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
Operating WCR
38 592 €
24 726 €
20 105 €
Inventory turnover (days)
17
14
17
Customer payment term (days)
3
4
0
Supplier payment term (days)
26
12
20
Positioning of SALOME in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 188 transactions of similar company sales
in 2019,
the value of SALOME is estimated at
135 103 €
(range 78 839€ - 210 315€).
With an EBITDA of 14 655€, 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.
Estimated enterprise value2019
188 transactions
78k€135k€210k€
135 103 €Range: 78 839€ - 210 315€
NAF 5 année 2019
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
14 655 €×5.2x
Estimation75 561 €
44 985€ - 117 608€
Revenue Multiple30%
433 028 €×0.54x
Estimation234 286 €
143 907€ - 318 276€
Net Income Multiple20%
22 777 €×5.9x
Estimation135 186 €
65 872€ - 280 145€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
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.
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 SALOME with other companies in the same sector:
Yes, SALOME generated a net profit of 23 k€ in 2019.
Where is the headquarters of SALOME ?
The headquarters of SALOME is located in DELLE (90100), in the department Territoire de Belfort.
Where to find the tax return of SALOME ?
The tax return of SALOME 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 SALOME operate?
SALOME 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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