SOMARNI : revenue, balance sheet and financial ratios

SOMARNI is a French company founded 43 years ago, specialized in the sector Coiffure. Based in MARSEILLE (13008), this company of category ETI shows in 2023 a revenue of 431 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 - SOMARNI (SIREN 325346435)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 431 210 € 450 487 € 518 608 € 493 777 € 715 463 € 729 096 € 753 667 € 775 988 €
Net income -89 948 € -114 444 € -55 111 € -25 429 € 18 137 € 49 208 € 47 280 € 56 616 €
EBITDA -73 810 € -46 472 € -18 682 € 7 696 € 73 752 € 90 673 € 93 428 € 108 308 €
Net margin -20.9% -25.4% -10.6% -5.1% 2.5% 6.7% 6.3% 7.3%

Revenue and income statement

En 2023, SOMARNI alcanza unos ingresos de 431 k€. Los ingresos disminuyen en el período 2016-2023 (TCAC: -8.1%). Ligera caída de -4% vs 2022. Tras deducir el consumo (53 k€), el margen bruto se sitúa en 379 k€, es decir, una tasa del 88%. El EBITDA alcanza -74 k€, representando el -17.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-4%), el EBITDA varía en -59%, reduciendo el margen en 6.8 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -90 k€ (-20.9% de los ingresos).

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

431 210 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

378 709 €

EBITDA (2023) ?
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

-73 810 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-81 129 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-89 948 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-16.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -290%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -35%. Baja autonomía: la empresa depende fuertemente de financiación externa.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-290.339%

Financial autonomy (2023) ?
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

-34.582%

Cash flow / Revenue (2023) ?
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

-19.199%

Repayment capacity (2023) ?
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

-4.419

Asset age ratio (2023) ?
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

4.9%

Solvency indicators evolution
SOMARNI

Sector positioning

Ratio de endeudamiento
-290.34 2023
2021
2022
2023
Q1: 0.0
Med: 5.67
Q3: 60.72
Excelente -50 pts over 3 years

En 2023, el ratio de endeudamiento de SOMARNI (-290.34) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-34.58% 2023
2021
2022
2023
Q1: 0.0%
Med: 19.27%
Q3: 53.55%
Vigilar -16 pts over 3 years

En 2023, el autonomía financiera de SOMARNI (-34.6%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
-4.42 ans 2023
2021
2022
2023
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.55 ans
Excelente

En 2023, el capacidad de reembolso de SOMARNI (-4.4 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 143.07. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2023) ?
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

143.068

Interest coverage (2023) ?
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

-27.065

Liquidity indicators evolution
SOMARNI

Sector positioning

Ratio de liquidez
143.07 2023
2021
2022
2023
Q1: 42.09
Med: 109.07
Q3: 228.37
Bueno +13 pts over 3 years

En 2023, el ratio de liquidez de SOMARNI (143.07) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
-27.07x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Average

En 2023, el cobertura de intereses de SOMARNI (-27.1x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 1 días. Plazo proveedores: 81 días. Excelente situación: los proveedores financian 80 días del ciclo operativo. La rotación de existencias es de 26 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 118 días de ingresos. En 2016-2023, el FM aumentó en +583%.

Operating WCR (2023) ?
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

140 846 €

Customer credit (2023) ?
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 (2023) ?
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

81 j

Inventory turnover (2023) ?
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

26 j

WCR in days of revenue (2023) ?
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

118 j

WCR and payment terms evolution
SOMARNI

Positioning of SOMARNI in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 84 transactions of similar company sales in 2023, the value of SOMARNI is estimated at 230 015 € (range 142 508€ - 303 991€). 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.

Estimated enterprise value 2023
84 tx
142k€ 230k€ 303k€
230 015 € Range: 142 508€ - 303 991€
NAF 5 année 2023

Valuation method used

Revenue Multiple
431 210 € × 0.53x = 230 015 €
Range: 142 509€ - 303 991€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 SOMARNI with other companies in the same sector:

Voir toutes les statistiques du secteur Coiffure

Frequently asked questions about SOMARNI

What is the revenue of SOMARNI ?

The revenue of SOMARNI in 2023 is 431 k€.

Is SOMARNI profitable?

SOMARNI recorded a net loss in 2023.

Where is the headquarters of SOMARNI ?

The headquarters of SOMARNI is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of SOMARNI ?

The tax return of SOMARNI 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 SOMARNI operate?

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