CLAIR DE L'UNE : revenue, balance sheet and financial ratios

CLAIR DE L'UNE is a French company founded 23 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LA ROCHELLE (17000), this company of category PME shows in 2023 a revenue of 1.0 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

Financial history - CLAIR DE L'UNE (SIREN 443124383)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 002 539 € 1 094 391 € 916 831 € 743 842 € 931 242 € 827 234 € 820 351 € 702 273 €
Net income 3 729 € 63 577 € 65 173 € 61 905 € 43 437 € 16 964 € 46 029 € 625 €
EBITDA -19 677 € 100 769 € 46 473 € 43 904 € 70 869 € 49 447 € 104 240 € 3 652 €
Net margin 0.4% 5.8% 7.1% 8.3% 4.7% 2.1% 5.6% 0.1%

Revenue and income statement

In 2023, CLAIR DE L'UNE achieves revenue of 1.0 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -8% vs 2022. After deducting consumption (588 k€), gross margin stands at 415 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -2.0% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -120%, reducing margin by 11.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 002 539 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

414 977 €

EBITDA (2023) ?
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

-19 677 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 025 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 729 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.169%

Financial autonomy (2023) ?
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

59.522%

Cash flow / Revenue (2023) ?
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

-2.101%

Repayment capacity (2023) ?
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

-5.776

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

0.7%

Solvency indicators evolution
CLAIR DE L'UNE

Sector positioning

Debt ratio
22.17 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Good

In 2023, the debt ratio of CLAIR DE L'UNE (22.17) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
59.52% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Excellent +12 pts over 3 years

In 2023, the financial autonomy of CLAIR DE L'UNE (59.5%) 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
-5.78 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of CLAIR DE L'UNE (-5.78) 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 264.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

264.891

Interest coverage (2023) ?
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

-5.778

Liquidity indicators evolution
CLAIR DE L'UNE

Sector positioning

Liquidity ratio
264.89 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Good +13 pts over 3 years

In 2023, the liquidity ratio of CLAIR DE L'UNE (264.89) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-5.78x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Watch -28 pts over 3 years

In 2023, the interest coverage of CLAIR DE L'UNE (-5.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 135 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 92 days of revenue, i.e. 257 k€ to permanently finance.

Operating WCR (2023) ?
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

256 540 €

Customer credit (2023) ?
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

6 j

Supplier credit (2023) ?
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

38 j

Inventory turnover (2023) ?
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

135 j

WCR in days of revenue (2023) ?
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

92 j

WCR and payment terms evolution
CLAIR DE L'UNE

Positioning of CLAIR DE L'UNE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of CLAIR DE L'UNE is estimated at 221 687 € (range 122 466€ - 330 584€). The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2023
70 tx
122k€ 221k€ 330k€
221 687 € Range: 122 466€ - 330 584€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 002 539 € × 0.36x
Estimation 360 686 €
199 586€ - 527 192€
Net Income Multiple 20%
3 729 € × 3.5x
Estimation 13 190 €
6 788€ - 35 674€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 CLAIR DE L'UNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about CLAIR DE L'UNE

What is the revenue of CLAIR DE L'UNE ?

The revenue of CLAIR DE L'UNE in 2023 is 1.0 M€.

Is CLAIR DE L'UNE profitable?

Yes, CLAIR DE L'UNE generated a net profit of 4 k€ in 2023.

Where is the headquarters of CLAIR DE L'UNE ?

The headquarters of CLAIR DE L'UNE is located in LA ROCHELLE (17000), in the department Charente-Maritime.

Where to find the tax return of CLAIR DE L'UNE ?

The tax return of CLAIR DE L'UNE 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 CLAIR DE L'UNE operate?

CLAIR DE L'UNE 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.