SIREN : 403368475
SARL LIGNE C is a French company founded 30 years ago, specialized in the sector Coiffure. Based in COULOMMIERS (77120), this company of category PME shows in 2019 a revenue of 381 k€. 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
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 381 220 € | 383 059 € | 370 471 € | 378 874 € |
| Net income | 7 008 € | 11 813 € | 25 785 € | 18 114 € |
| EBITDA | 21 108 € | 20 423 € | 33 725 € | 22 139 € |
| Net margin | 1.8% | 3.1% | 7.0% | 4.8% |
In 2019, SARL LIGNE C achieves revenue of 381 k€. Revenue is growing positively over 4 years (CAGR: +0.2%). Slight decline of -0% vs 2018. After deducting consumption (40 k€), gross margin stands at 342 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 21 k€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.
381 220 €
341 686 €
21 108 €
11 190 €
7 008 €
5.4%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 70%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
15.351%
69.509%
4.519%
1.387
21.0%
In 2019, the debt ratio of SARL LIGNE C (15.35) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2019, the financial autonomy of SARL LIGNE C (69.5%) 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 2019, the repayment capacity of SARL LIGNE C (1.39) 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 229.23. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.
229.229
1.511
In 2019, the liquidity ratio of SARL LIGNE C (229.23) 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 2019, the interest coverage of SARL LIGNE C (1.5x) 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) 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 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-18 days): operations structurally generate cash.
-19 435 €
0 j
20 j
16 j
-18 j
Based on 188 transactions of similar company sales in 2019, the value of SARL LIGNE C is estimated at 124 611 € (range 74 457€ - 185 995€). With an EBITDA of 21 108€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL LIGNE C with other companies in the same sector:
The revenue of SARL LIGNE C in 2019 is 381 k€.
Yes, SARL LIGNE C generated a net profit of 7 k€ in 2019.
The headquarters of SARL LIGNE C is located in COULOMMIERS (77120), in the department Seine-et-Marne.
The tax return of SARL LIGNE C 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 LIGNE C operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.