SIREN : 790028229
VIRCUT is a French company founded 13 years ago, specialized in the sector Coiffure. Based in AUBENAS (07200), this company of category PME shows in 2022 a revenue of 365 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 364 730 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 60 694 € | 0 € | 0 € | 0 € | 0 € | 0 € | 0 € |
| EBITDA | 93 170 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 16.6% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2022, VIRCUT achieves revenue of 365 k€. After deducting consumption (46 k€), gross margin stands at 318 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 93 k€, representing 25.5% of 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 61 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.
364 730 €
318 336 €
93 170 €
75 527 €
60 694 €
25.1%
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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.03%
0.024%
18.619%
0.002
18.4%
In 2022, the debt ratio of VIRCUT (0.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of VIRCUT (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of VIRCUT (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 450.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
450.953
0.0
In 2022, the liquidity ratio of VIRCUT (450.95) 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.
In 2022, the interest coverage of VIRCUT (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) 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: 74 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-100 days): operations structurally generate cash.
-101 355 €
0 j
74 j
11 j
-100 j
Based on 155 transactions of similar company sales in 2022, the value of VIRCUT is estimated at 382 176 € (range 179 306€ - 661 137€). With an EBITDA of 93 170€, the sector multiple of 5.5x is applied. The price/revenue ratio is 0.64x (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.
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This estimate is based on the analysis of 155 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare VIRCUT with other companies in the same sector:
The revenue of VIRCUT in 2022 is 365 k€.
Yes, VIRCUT generated a net profit of 61 k€ in 2022.
The headquarters of VIRCUT is located in AUBENAS (07200), in the department Ardeche.
The tax return of VIRCUT 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).
VIRCUT operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.