Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1997-12-18 (28 years)Status: ActiveBusiness sector: CoiffureLocation: CHATEAUDUN (28200), Eure-et-Loir
S.N.C.C. : revenue, balance sheet and financial ratios
S.N.C.C. is a French company
founded 28 years ago,
specialized in the sector Coiffure.
Based in CHATEAUDUN (28200),
this company of category PME
shows in 2021 a revenue of 161 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, S.N.C.C. achieves revenue of 161 k€. Activity remains stable over the period (CAGR: -2.3%). After deducting consumption (23 k€), gross margin stands at 138 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 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 3 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2021)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
160 741 €
Gross margin (2021)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
137 854 €
EBITDA (2021)
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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
5 530 €
EBIT (2021)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
2 904 €
Net income (2021)
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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
2 735 €
EBITDA margin (2021)
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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
3.3%
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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
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
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 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2021)
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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
8.382%
Financial autonomy (2021)
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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
78.374%
Cash flow / Revenue (2021)
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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
3.077%
Repayment capacity (2021)
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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
1.887
Asset age ratio (2021)
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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
2017
2018
2020
2021
Debt ratio
0.75
0.55
11.182
8.382
Financial autonomy
73.9
74.515
69.514
78.374
Repayment capacity
-0.081
None
None
1.887
Cash flow / Revenue
-4.765%
None%
None%
3.077%
Sector positioning
Debt ratio
8.382021
2018
2020
2021
Q1: 0.0
Med: 17.26
Q3: 92.25
Good+11 pts over 3 years
In 2021, the debt ratio of S.N.C.C. (8.38) 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
78.37%2021
2018
2020
2021
Q1: 4.5%
Med: 30.98%
Q3: 59.91%
Excellent
In 2021, the financial autonomy of S.N.C.C. (78.4%) 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
1.89 years2021
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Average
In 2021, the repayment capacity of S.N.C.C. (1.89) 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 532.66. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2021)
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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
532.658
Interest coverage (2021)
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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
1.32
Liquidity indicators evolution S.N.C.C.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2020
2021
Liquidity ratio
341.32
349.577
362.948
532.658
Interest coverage
0.0
None
None
1.32
Sector positioning
Liquidity ratio
532.662021
2018
2020
2021
Q1: 49.91
Med: 124.92
Q3: 240.82
Excellent
In 2021, the liquidity ratio of S.N.C.C. (532.66) 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
1.32x2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.75x
Good
In 2021, the interest coverage of S.N.C.C. (1.3x) 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: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 178 days of revenue, i.e. 80 k€ to permanently finance.
Operating WCR (2021)
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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
79 543 €
Customer credit (2021)
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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 (2021)
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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
36 j
Inventory turnover (2021)
?
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
35 j
WCR in days of revenue (2021)
?
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
178 j
WCR and payment terms evolution S.N.C.C.
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
Operating WCR
71 535 €
0 €
0 €
79 543 €
Inventory turnover (days)
26
0
0
35
Customer payment term (days)
1
0
0
0
Supplier payment term (days)
29
0
0
36
Positioning of S.N.C.C. in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 157 transactions of similar company sales
in 2021,
the value of S.N.C.C. is estimated at
49 908 €
(range 32 072€ - 72 213€).
With an EBITDA of 5 530€, the sector multiple of 5.1x is applied.
The price/revenue ratio is 0.69x
(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 value2021
157 transactions
32k€49k€72k€
49 908 €Range: 32 072€ - 72 213€
NAF 5 année 2021
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
5 530 €×5.1x
Estimation28 164 €
16 715€ - 47 514€
Revenue Multiple30%
160 741 €×0.69x
Estimation110 535 €
73 541€ - 143 365€
Net Income Multiple20%
2 735 €×4.9x
Estimation13 331 €
8 263€ - 27 232€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 157 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 S.N.C.C. with other companies in the same sector:
Yes, S.N.C.C. generated a net profit of 3 k€ in 2021.
Where is the headquarters of S.N.C.C. ?
The headquarters of S.N.C.C. is located in CHATEAUDUN (28200), in the department Eure-et-Loir.
Where to find the tax return of S.N.C.C. ?
The tax return of S.N.C.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).
In which sector does S.N.C.C. operate?
S.N.C.C. 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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