SOCIETE MOISANT : revenue, balance sheet and financial ratios

SOCIETE MOISANT is a French company founded 50 years ago, specialized in the sector Coiffure. Based in PARIS (75006), this company of category PME shows in 2024 a revenue of 578 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

Financial history - SOCIETE MOISANT (SIREN 306844226)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 577 860 € 524 297 € 582 228 € 540 690 € 410 081 € 381 386 € 368 125 € 380 184 € N/C
Net income -8 707 € -15 817 € 22 293 € 15 152 € 8 500 € 33 079 € 3 339 € -7 616 € -10 222 €
EBITDA 180 € -9 282 € 29 845 € 19 511 € 13 009 € -116 645 € -87 609 € -116 627 € -488 911 €
Net margin -1.5% -3.0% 3.8% 2.8% 2.1% 8.7% 0.9% -2.0% N/C

Revenue and income statement

In 2024, SOCIETE MOISANT achieves revenue of 578 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2023, growth of +10% (524 k€ -> 578 k€). After deducting consumption (31 k€), gross margin stands at 547 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 180 €, representing 0.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -9 k€ (-1.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

577 860 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

546 530 €

EBITDA (2024) ?
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

180 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 680 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-8 707 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

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 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.055%

Financial autonomy (2024) ?
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

54.99%

Cash flow / Revenue (2024) ?
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

-0.214%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

23.5%

Solvency indicators evolution
SOCIETE MOISANT

Sector positioning

Debt ratio
0.06 2024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Good -18 pts over 3 years

In 2024, the debt ratio of SOCIETE MOISANT (0.06) 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
54.99% 2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Excellent

In 2024, the financial autonomy of SOCIETE MOISANT (55.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent -30 pts over 3 years

In 2024, the repayment capacity of SOCIETE MOISANT (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 90.82. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

90.821

Interest coverage (2024) ?
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

1.667

Liquidity indicators evolution
SOCIETE MOISANT

Sector positioning

Liquidity ratio
90.82 2024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Average -10 pts over 3 years

In 2024, the liquidity ratio of SOCIETE MOISANT (90.82) 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.

Interest coverage
1.67x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.97x
Good +19 pts over 3 years

In 2024, the interest coverage of SOCIETE MOISANT (1.7x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-14 days): operations structurally generate cash.

Operating WCR (2024) ?
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

-23 161 €

Customer credit (2024) ?
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

1 j

Supplier credit (2024) ?
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

10 j

Inventory turnover (2024) ?
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

21 j

WCR in days of revenue (2024) ?
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

-14 j

WCR and payment terms evolution
SOCIETE MOISANT

Positioning of SOCIETE MOISANT in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 98 transactions of similar company sales in 2024, the value of SOCIETE MOISANT is estimated at 101 047 € (range 58 951€ - 138 484€). With an EBITDA of 180€, 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.

Estimated enterprise value 2024
98 tx
58k€ 101k€ 138k€
101 047 € Range: 58 951€ - 138 484€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
180 € × 4.6x
Estimation 829 €
468€ - 1 379€
Revenue Multiple 30%
577 860 € × 0.46x
Estimation 268 077 €
156 425€ - 366 994€

Valuation evolution

How is this estimate calculated?

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.

  • 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 SOCIETE MOISANT with other companies in the same sector:

Frequently asked questions about SOCIETE MOISANT

What is the revenue of SOCIETE MOISANT ?

The revenue of SOCIETE MOISANT in 2024 is 578 k€.

Is SOCIETE MOISANT profitable?

SOCIETE MOISANT recorded a net loss in 2024.

Where is the headquarters of SOCIETE MOISANT ?

The headquarters of SOCIETE MOISANT is located in PARIS (75006), in the department Paris.

Where to find the tax return of SOCIETE MOISANT ?

The tax return of SOCIETE MOISANT 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 SOCIETE MOISANT operate?

SOCIETE MOISANT operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.