SIREN : 424678043
AU CLAIR DE LUNE is a French company founded 26 years ago, specialized in the sector Restauration traditionnelle. Based in BRY-SUR-MARNE (94360), this company of category PME shows in 2021 a revenue of 160 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 | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 160 324 € | 238 661 € | 513 082 € |
| Net income | 10 171 € | -22 832 € | 21 758 € |
| EBITDA | 48 386 € | 13 975 € | 57 124 € |
| Net margin | 6.3% | -9.6% | 4.2% |
In 2021, AU CLAIR DE LUNE achieves revenue of 160 k€. Revenue is declining over the period 2019-2021 (CAGR: -44.1%). Significant drop of -33% vs 2020. After deducting consumption (53 k€), gross margin stands at 108 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 30.2% of revenue. Positive scissor effect: EBITDA margin improves by +24.3 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 10 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.
160 324 €
107 757 €
48 386 €
23 496 €
10 171 €
16.5%
The debt ratio (= Financial debt / Equity x 100) stands at 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
147.668%
31.12%
11.898%
5.358
23.4%
In 2021, the debt ratio of AU CLAIR DE LUNE (147.67) 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 2021, the financial autonomy of AU CLAIR DE LUNE (31.1%) 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 2021, the repayment capacity of AU CLAIR DE LUNE (5.36) 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 140.38. 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 8.8x. Operating income very largely covers interest expenses: high safety margin.
140.378
8.85
In 2021, the liquidity ratio of AU CLAIR DE LUNE (140.38) 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 2021, the interest coverage of AU CLAIR DE LUNE (8.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 123 days. Excellent situation: suppliers finance 123 days of the operating cycle (retail model). Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-60 days): operations structurally generate cash. Notable WCR improvement over the period (-326%), freeing up cash.
-26 740 €
0 j
123 j
23 j
-60 j
Based on 663 transactions of similar company sales in 2021, the value of AU CLAIR DE LUNE is estimated at 193 828 € (range 113 493€ - 353 279€). With an EBITDA of 48 386€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 AU CLAIR DE LUNE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of AU CLAIR DE LUNE in 2021 is 160 k€.
Yes, AU CLAIR DE LUNE generated a net profit of 10 k€ in 2021.
The headquarters of AU CLAIR DE LUNE is located in BRY-SUR-MARNE (94360), in the department Val-de-Marne.
The tax return of AU CLAIR DE LUNE 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).
AU CLAIR DE LUNE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.