SIREN : 819546458
EVOLUTION is a French company founded 10 years ago, specialized in the sector Coiffure. Based in MONTPELLIER (34000), this company of category PME shows in 2024 a revenue of 306 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicador | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Ingresos | 305 877 € | N/C | 272 891 € | 200 205 € | 164 817 € | 240 218 € | 227 376 € | 205 063 € | 174 456 € |
| Resultado neto | 22 947 € | 0 € | 11 045 € | 6 662 € | 19 763 € | 24 945 € | 38 962 € | 31 063 € | 32 427 € |
| EBITDA | 32 606 € | N/C | 18 752 € | 16 119 € | 32 591 € | 37 005 € | 47 011 € | 40 008 € | 38 417 € |
| Margen neto | 7.5% | N/C | 4.0% | 3.3% | 12.0% | 10.4% | 17.1% | 15.1% | 18.6% |
In 2024, EVOLUTION achieves revenue of 306 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. After deducting consumption (29 k€), gross margin stands at 277 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 33 k€, representing 10.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 7.5% of revenue. This profit can be retained or distributed to shareholders.
305 877 €
277 179 €
32 606 €
23 444 €
22 947 €
10.1%
The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
25.973%
14.391%
10.634%
1.365
15.2%
In 2024, the debt ratio of EVOLUTION (25.97) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of EVOLUTION (14.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of EVOLUTION (1.36) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 52.82. 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 2.7x. Financial charges are adequately covered by operations.
52.816
2.671
In 2024, the liquidity ratio of EVOLUTION (52.82) 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.
In 2024, the interest coverage of EVOLUTION (2.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-102 days): operations structurally generate cash. Over 2016-2024, WCR increased by +55%, requiring additional financing.
-86 306 €
2 j
11 j
18 j
-102 j
Based on 98 transactions of similar company sales
in 2024,
the value of EVOLUTION is estimated at
146 617 €
(range 83 413€ - 237 031€).
With an EBITDA of 32 606€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare EVOLUTION with other companies in the same sector:
The revenue of EVOLUTION in 2024 is 306 k€.
Yes, EVOLUTION generated a net profit of 23 k€ in 2024.
The headquarters of EVOLUTION is located in MONTPELLIER (34000), in the department Herault.
The tax return of EVOLUTION 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).
EVOLUTION operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.