TOP LOOK : revenue, balance sheet and financial ratios

TOP LOOK is a French company founded 14 years ago, specialized in the sector Coiffure. Based in CARBONNE (31390), this company of category PME shows in 2019 a revenue of 100 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 - TOP LOOK (SIREN 750358418)
Indicator 2019 2018 2017 2016
Revenue 99 673 € 95 510 € 96 464 € 101 267 €
Net income 20 489 € 20 732 € 2 699 € -6 695 €
EBITDA 24 821 € 20 216 € 3 071 € -4 627 €
Net margin 20.6% 21.7% 2.8% -6.6%

Revenue and income statement

In 2019, TOP LOOK achieves revenue of 100 k€. Activity remains stable over the period (CAGR: -0.5%). Vs 2018: +4%. After deducting consumption (9 k€), gross margin stands at 91 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 24.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 20.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

99 673 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 737 €

EBITDA (2019) ?
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

24 821 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 165 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 489 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

24.5%

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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 3%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.703%

Financial autonomy (2019) ?
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

2.159%

Cash flow / Revenue (2019) ?
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

20.888%

Repayment capacity (2019) ?
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

0.068

Asset age ratio (2019) ?
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

9.5%

Solvency indicators evolution
TOP LOOK

Sector positioning

Debt ratio
2.7 2019
2017
2018
2019
Q1: 0.0
Med: 13.73
Q3: 90.83
Good -45 pts over 3 years

In 2019, the debt ratio of TOP LOOK (2.70) 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
2.16% 2019
2017
2018
2019
Q1: 3.54%
Med: 29.04%
Q3: 60.5%
Average -27 pts over 3 years

In 2019, the financial autonomy of TOP LOOK (2.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.07 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.74 years
Average -24 pts over 3 years

In 2019, the repayment capacity of TOP LOOK (0.07) 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 278.72. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

278.716

Interest coverage (2019) ?
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

0.242

Liquidity indicators evolution
TOP LOOK

Sector positioning

Liquidity ratio
278.72 2019
2017
2018
2019
Q1: 43.9
Med: 102.68
Q3: 200.78
Excellent +45 pts over 3 years

In 2019, the liquidity ratio of TOP LOOK (278.72) 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
0.24x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 4.18x
Good -24 pts over 3 years

In 2019, the interest coverage of TOP LOOK (0.2x) 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: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-20 days): operations structurally generate cash. Over 2016-2019, WCR increased by +68%, requiring additional financing.

Operating WCR (2019) ?
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

-5 484 €

Customer credit (2019) ?
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 (2019) ?
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

5 j

Inventory turnover (2019) ?
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

9 j

WCR in days of revenue (2019) ?
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

-20 j

WCR and payment terms evolution
TOP LOOK

Positioning of TOP LOOK in its sector

Comparison with sector Coiffure

Valuation estimate

Based on 188 transactions of similar company sales in 2019, the value of TOP LOOK is estimated at 104 488 € (range 59 883€ - 171 974€). With an EBITDA of 24 821€, 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.

Estimated enterprise value 2019
188 transactions
59k€ 104k€ 171k€
104 488 € Range: 59 883€ - 171 974€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
24 821 € × 5.2x
Estimation 127 977 €
76 191€ - 199 192€
Revenue Multiple 30%
99 673 € × 0.54x
Estimation 53 927 €
33 124€ - 73 260€
Net Income Multiple 20%
20 489 € × 5.9x
Estimation 121 606 €
59 255€ - 252 004€

Valuation evolution

How is this estimate calculated?

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.

  • 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 TOP LOOK with other companies in the same sector:

Frequently asked questions about TOP LOOK

What is the revenue of TOP LOOK ?

The revenue of TOP LOOK in 2019 is 100 k€.

Is TOP LOOK profitable?

Yes, TOP LOOK generated a net profit of 20 k€ in 2019.

Where is the headquarters of TOP LOOK ?

The headquarters of TOP LOOK is located in CARBONNE (31390), in the department Haute-Garonne.

Where to find the tax return of TOP LOOK ?

The tax return of TOP LOOK 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 TOP LOOK operate?

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