SIREN : 344830377
SARL BRUSH 45 is a French company founded 38 years ago, specialized in the sector Coiffure. Based in POITIERS (86000), this company of category ETI shows in 2023 a revenue of 366 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 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 366 315 € | 350 809 € | 238 156 € | 342 422 € | 422 627 € | 551 779 € | 662 268 € |
| Net income | 6 146 € | 11 237 € | -9 132 € | 29 676 € | 26 317 € | -104 844 € | -769 € |
| EBITDA | 25 967 € | 15 632 € | -6 328 € | 33 487 € | 77 896 € | 26 404 € | 32 676 € |
| Net margin | 1.7% | 3.2% | -3.8% | 8.7% | 6.2% | -19.0% | -0.1% |
In 2023, SARL BRUSH 45 achieves revenue of 366 k€. Revenue is declining over the period 2016-2023 (CAGR: -8.1%). Vs 2022: +4%. After deducting consumption (36 k€), gross margin stands at 330 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 7.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
366 315 €
330 476 €
25 967 €
12 752 €
6 146 €
6.8%
The debt ratio (= Financial debt / Equity x 100) stands at -222%. 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 -49%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 21.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-222.267%
-49.121%
4.956%
21.174
51.7%
In 2023, the debt ratio of SARL BRUSH 45 (-222.27) 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.
In 2023, the financial autonomy of SARL BRUSH 45 (-49.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2023, the repayment capacity of SARL BRUSH 45 (21.17) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 92.20. 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 25.4x. Operating income very largely covers interest expenses: high safety margin.
92.197
25.44
In 2023, the liquidity ratio of SARL BRUSH 45 (92.20) 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.
In 2023, the interest coverage of SARL BRUSH 45 (25.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 47 days of revenue, i.e. 48 k€ to permanently finance. Over 2016-2023, WCR increased by +2173%, requiring additional financing.
48 321 €
2 j
93 j
17 j
47 j
Based on 84 transactions of similar company sales
in 2023,
the value of SARL BRUSH 45 is estimated at
131 617 €
(range 72 434€ - 205 198€).
With an EBITDA of 25 967€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL BRUSH 45 with other companies in the same sector:
The revenue of SARL BRUSH 45 in 2023 is 366 k€.
Yes, SARL BRUSH 45 generated a net profit of 6 k€ in 2023.
The headquarters of SARL BRUSH 45 is located in POITIERS (86000), in the department Vienne.
The tax return of SARL BRUSH 45 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).
SARL BRUSH 45 operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.