CLARA : revenue, balance sheet and financial ratios

CLARA is a French company founded 15 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in NIMES (30900), this company of category PME shows in 2019 a revenue of 1.1 M€. 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

Historique financier - CLARA (SIREN 529058943)
Kennzahl 2024 2023 2022 2021 2020 2019 2018 2017 2015 2014
Umsatz N/C N/C N/C N/C N/C 1 085 608 € 970 424 € 853 888 € 895 209 € 571 588 €
Nettoergebnis 37 753 € 102 156 € 145 444 € 165 443 € 157 202 € 158 451 € 113 479 € 89 787 € 11 446 € -28 471 €
EBITDA N/C N/C N/C N/C N/C 221 163 € 158 550 € 158 993 € 27 910 € -22 477 €
Nettomarge N/C N/C N/C N/C N/C 14.6% 11.7% 10.5% 1.3% -5.0%

Umsatz und Gewinn- und Verlustrechnung

In 2024, CLARA generates positive net income of 38 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

37 753 €

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

39.535%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

61.212%

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

66.7%

Entwicklung der Solvenzkennzahlen
CLARA

Positionnement sectoriel

Debt ratio
39.53 2024
2022
2023
2024
Q1: 0.78
Méd: 21.74
Q3: 81.35
Average +8 pts über 3 Jahre

In 2024, the debt ratio of CLARA (39.53) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
61.21% 2024
2022
2023
2024
Q1: 7.04%
Méd: 33.52%
Q3: 60.34%
Excellent

In 2024, the financial autonomy of CLARA (61.2%) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 488.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

488.52

Entwicklung der Liquiditätskennzahlen
CLARA

Positionnement sectoriel

Liquidity ratio
488.52 2024
2022
2023
2024
Q1: 112.99
Méd: 209.42
Q3: 385.58
Excellent

In 2024, the liquidity ratio of CLARA (488.52) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

0 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

0 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Entwicklung des Working Capital und der Zahlungsfristen
CLARA

Positionnement de CLARA dans son secteur

Vergleich mit der Branche Commerce de détail d'habillement en magasin spécialisé

Bewertungsschätzung

Based on 68 transactions of similar company sales in 2024, the value of CLARA is estimated at 123 438 € (range 62 080€ - 226 331€). 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 2024
68 tx
62k€ 123k€ 226k€
123 438 € Range: 62 080€ - 226 331€
NAF 5 année 2024

Valuation method used

Net Income Multiple
37 753 € × 3.3x = 123 439 €
Range: 62 080€ - 226 332€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare CLARA with other companies in the same sector:

Frequently asked questions about CLARA

What is the revenue of CLARA ?

The revenue of CLARA in 2019 is 1.1 M€.

Is CLARA profitable?

Yes, CLARA generated a net profit of 38 k€ in 2024.

Where is the headquarters of CLARA ?

The headquarters of CLARA is located in NIMES (30900), in the department Gard.

Where to find the tax return of CLARA ?

The tax return of CLARA 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 CLARA operate?

CLARA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.