Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1996-10-01 (29 years)Status: ActiveBusiness sector: CoiffureLocation: VIERZON (18100), Cher
VIER-COIFF : revenue, balance sheet and financial ratios
VIER-COIFF is a French company
founded 29 years ago,
specialized in the sector Coiffure.
Based in VIERZON (18100),
this company of category PME
shows in 2017 a revenue of 318 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2017, VIER-COIFF achieves revenue of 318 k€. Vs 2016: +8%. After deducting consumption (23 k€), gross margin stands at 295 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 90 k€, representing 28.2% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by +1%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 63 k€, i.e. 19.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2017)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
318 432 €
Gross margin (2017)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
295 108 €
EBITDA (2017)
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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
89 740 €
EBIT (2017)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
75 407 €
Net income (2017)
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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
62 867 €
EBITDA margin (2017)
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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
27.7%
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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
Show :
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 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 18.7% 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 (2017)
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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
0.0%
Financial autonomy (2017)
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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
67.52%
Cash flow / Revenue (2017)
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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
18.691%
Repayment capacity (2017)
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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
0.0
Asset age ratio (2017)
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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
2016
2017
Debt ratio
0.0
0.0
Financial autonomy
69.646
67.52
Repayment capacity
0.0
0.0
Cash flow / Revenue
19.894%
18.691%
Sector positioning
Debt ratio
0.02017
2016
2017
Q1: 0.0
Med: 21.05
Q3: 114.78
Excellent
In 2017, the debt ratio of VIER-COIFF (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.
Financial autonomy
67.52%2017
2016
2017
Q1: 6.23%
Med: 31.12%
Q3: 59.22%
Excellent
In 2017, the financial autonomy of VIER-COIFF (67.5%) 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 years2017
2016
2017
Q1: 0.0 years
Med: 0.15 years
Q3: 2.25 years
Excellent
In 2017, the repayment capacity of VIER-COIFF (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 254.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2017)
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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
254.741
Interest coverage (2017)
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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
0.0
Liquidity indicators evolution VIER-COIFF
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
Liquidity ratio
266.19
254.741
Interest coverage
0.0
0.0
Sector positioning
Liquidity ratio
254.742017
2016
2017
Q1: 48.96
Med: 100.75
Q3: 183.11
Excellent
In 2017, the liquidity ratio of VIER-COIFF (254.74) 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
0.0x2017
2016
2017
Q1: 0.0x
Med: 0.46x
Q3: 6.07x
Average
In 2017, the interest coverage of VIER-COIFF (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) 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: 57 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-5 days): operations structurally generate cash.
Operating WCR (2017)
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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
-4 012 €
Customer credit (2017)
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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 (2017)
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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
57 j
Inventory turnover (2017)
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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
4 j
WCR in days of revenue (2017)
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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
-5 j
WCR and payment terms evolution VIER-COIFF
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
Operating WCR
-18 052 €
-4 012 €
Inventory turnover (days)
5
4
Customer payment term (days)
0
0
Supplier payment term (days)
52
57
Positioning of VIER-COIFF in its sector
Comparison with sector Coiffure
Valuation estimate
Based on 202 transactions of similar company sales
in 2017,
the value of VIER-COIFF is estimated at
307 926 €
(range 137 478€ - 555 263€).
With an EBITDA of 89 740€, the sector multiple of 4.2x is applied.
The price/revenue ratio is 0.49x
(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.
Estimated enterprise value2017
202 transactions
137k€307k€555k€
307 926 €Range: 137 478€ - 555 263€
NAF 5 année 2017
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
89 740 €×4.2x
Estimation381 338 €
155 209€ - 700 508€
Revenue Multiple30%
318 432 €×0.49x
Estimation156 358 €
103 946€ - 230 633€
Net Income Multiple20%
62 867 €×5.6x
Estimation351 749 €
143 452€ - 679 097€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 202 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 VIER-COIFF with other companies in the same sector:
Yes, VIER-COIFF generated a net profit of 63 k€ in 2017.
Where is the headquarters of VIER-COIFF ?
The headquarters of VIER-COIFF is located in VIERZON (18100), in the department Cher.
Where to find the tax return of VIER-COIFF ?
The tax return of VIER-COIFF 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 VIER-COIFF operate?
VIER-COIFF 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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