SIREN : 432315109
S.K.M. is a French company founded 25 years ago, specialized in the sector Coiffure. Based in AIX EN PROVENCE (13080), this company of category PME shows in 2024 a revenue of 405 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 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 404 891 € | 387 760 € | 361 665 € | 380 968 € | 280 627 € | 350 805 € | 362 955 € | 364 544 € | 335 572 € |
| Net income | -169 € | 20 909 € | -8 862 € | 52 € | 19 000 € | -2 105 € | -7 659 € | 4 638 € | 2 117 € |
| EBITDA | 6 728 € | 27 076 € | 2 090 € | 15 643 € | 20 337 € | 1 018 € | 483 € | 17 055 € | 9 553 € |
| Net margin | -0.0% | 5.4% | -2.5% | 0.0% | 6.8% | -0.6% | -2.1% | 1.3% | 0.6% |
In 2024, S.K.M. achieves revenue of 405 k€. Revenue is growing positively over 9 years (CAGR: +2.4%). Vs 2023: +4%. After deducting consumption (60 k€), gross margin stands at 345 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -75%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -169 € (-0.0% of revenue), which will impact equity.
404 891 €
344 803 €
6 728 €
-169 €
-169 €
1.6%
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 32%. The balance between equity and debt is satisfactory.
0.0%
32.03%
-0.045%
0.0
25.9%
In 2024, the debt ratio of S.K.M. (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.
In 2024, the financial autonomy of S.K.M. (32.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of S.K.M. (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 125.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
125.886
0.0
In 2024, the liquidity ratio of S.K.M. (125.89) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of S.K.M. (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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 55 k€ to permanently finance. Over 2016-2024, WCR increased by +100%, requiring additional financing.
54 685 €
42 j
78 j
22 j
49 j
Based on 98 transactions of similar company sales
in 2024,
the value of S.K.M. is estimated at
89 800 €
(range 52 031€ - 128 636€).
With an EBITDA of 6 728€, 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 S.K.M. with other companies in the same sector:
The revenue of S.K.M. in 2024 is 405 k€.
S.K.M. recorded a net loss in 2024.
The headquarters of S.K.M. is located in AIX EN PROVENCE (13080), in the department Bouches-du-Rhone.
The tax return of S.K.M. 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).
S.K.M. operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.