SIREN : 399372713
CLAUGINIE is a French company founded 31 years ago, specialized in the sector Supermarchés. Based in PORT-SAINT-LOUIS-DU-RHONE (13230), this company of category PME shows in 2023 a revenue of 15.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 15 564 037 € | 14 420 502 € | 13 511 503 € | N/C | N/C | N/C | N/C |
| Net income | 222 855 € | 175 603 € | 175 818 € | -71 298 € | 246 910 € | 262 198 € | -139 973 € |
| EBITDA | 423 577 € | 291 642 € | 355 029 € | N/C | N/C | N/C | N/C |
| Net margin | 1.4% | 1.2% | 1.3% | N/C | N/C | N/C | N/C |
In 2023, CLAUGINIE achieves revenue of 15.6 M€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Vs 2022: +8%. After deducting consumption (12.6 M€), gross margin stands at 3.0 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 424 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 223 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
15 564 037 €
2 965 392 €
423 577 €
260 790 €
222 855 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
20.461%
56.343%
2.505%
1.011
30.4%
In 2023, the debt ratio of CLAUGINIE (20.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of CLAUGINIE (56.3%) 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.
In 2023, the repayment capacity of CLAUGINIE (1.01) 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 137.33. 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 2.8x. Financial charges are adequately covered by operations.
137.328
2.757
In 2023, the liquidity ratio of CLAUGINIE (137.33) 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 2023, the interest coverage of CLAUGINIE (2.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 21 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 794 k€ to permanently finance.
794 077 €
2 j
21 j
14 j
18 j
Based on 357 transactions of similar company sales in 2023, the value of CLAUGINIE is estimated at 3 070 677 € (range 1 794 173€ - 5 549 791€). With an EBITDA of 423 577€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 357 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 CLAUGINIE with other companies in the same sector:
The revenue of CLAUGINIE in 2023 is 15.6 M€.
Yes, CLAUGINIE generated a net profit of 223 k€ in 2023.
The headquarters of CLAUGINIE is located in PORT-SAINT-LOUIS-DU-RHONE (13230), in the department Bouches-du-Rhone.
The tax return of CLAUGINIE 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).
CLAUGINIE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.