SIREN : 441877164
SANDY is a French company founded 24 years ago, specialized in the sector Coiffure. Based in MAZERES-LEZONS (64110), this company of category PME shows in 2024 a revenue of 628 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 627 548 € | 648 553 € | 590 641 € | 519 746 € | 592 081 € | 617 462 € | 622 014 € | 614 906 € |
| Net income | -4 546 € | 19 647 € | 61 218 € | 47 855 € | 12 469 € | 9 630 € | 13 585 € | 24 290 € |
| EBITDA | 18 938 € | 44 114 € | 48 572 € | 65 266 € | 25 650 € | 24 229 € | 23 121 € | 32 953 € |
| Net margin | -0.7% | 3.0% | 10.4% | 9.2% | 2.1% | 1.6% | 2.2% | 4.0% |
In 2024, SANDY achieves revenue of 628 k€. Revenue is growing positively over 8 years (CAGR: +0.3%). Slight decline of -3% vs 2023. After deducting consumption (30 k€), gross margin stands at 598 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -57%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-0.7% of revenue), which will impact equity.
627 548 €
597 962 €
18 938 €
-858 €
-4 546 €
3.0%
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 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.017%
78.065%
2.349%
0.006
46.8%
In 2024, the debt ratio of SANDY (0.02) 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 SANDY (78.1%) 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 SANDY (0.01) 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 251.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
251.217
0.0
In 2024, the liquidity ratio of SANDY (251.22) 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 SANDY (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: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-70 days): operations structurally generate cash. Notable WCR improvement over the period (-403%), freeing up cash.
-122 516 €
0 j
9 j
3 j
-70 j
Based on 98 transactions of similar company sales
in 2024,
the value of SANDY is estimated at
163 674 €
(range 94 470€ - 240 115€).
With an EBITDA of 18 938€, 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 SANDY with other companies in the same sector:
The revenue of SANDY in 2024 is 628 k€.
SANDY recorded a net loss in 2024.
The headquarters of SANDY is located in MAZERES-LEZONS (64110), in the department Pyrenees-Atlantiques.
The tax return of SANDY 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).
SANDY operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.