HAPPY DAYS LYON : revenue, balance sheet and financial ratios

Revenue 2018 512 k€ -3 % vs 2017
EBITDA 2018 43 k€ -58 % vs 2017
Net income 2018 36 k€ -50 % vs 2017

HAPPY DAYS LYON is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in DECINES-CHARPIEU (69150), this company of category PME shows in 2018 a revenue of 512 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2018) : revenue 512 k€, EBITDA 43 k€ (8.3 % of revenue), net income 36 k€.

Data updated on 2026-09-19

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

About this data : outdated accounts

Le dernier exercice comptable publié pour cette entreprise remonte à 2018. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, HAPPY DAYS LYON posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - HAPPY DAYS LYON (SIREN 533620100) · amounts in thousands of euros (€k)
Indicator 2018 2017 2016
Revenue 512 530 561
Net income 36 73 59
EBITDA 43 102 98
Gross margin 280 347 358
Operating income 34 97 79
Net margin 7,1 % 13,8 % 10,5 %
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2018, HAPPY DAYS LYON achieves revenue of 512 k€. Activity remains stable over the period (CAGR: -4.5%). Slight decline of -3% vs 2017. After deducting consumption (231 k€), gross margin stands at 280 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 8.3% of revenue. Le chiffre d'affaires recule de 3 % et l'EBE de 58 % : les charges n'ont pas baissé au même rythme que l'activité, ce qui réduit la marge de 11,0 points. This ratio is more favorable than the sector median (3.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

511 620 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

280 241 €

EBITDA (2018) ?
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

42 543 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 958 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 184 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8,3 %

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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 47%. This ratio is slightly less favorable than the sector median (14.4%). Financial autonomy (= Equity / Total assets x 100) reaches 31%. This ratio is slightly less favorable than the sector median (40.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.6%).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

47,0 %

Financial autonomy (2018) ?
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

30,9 %

Cash flow / Revenue (2018) ?
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

8,8 %

Repayment capacity (2018) ?
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

0,3 ans

Asset age ratio (2018) ?
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

65,7 %

Solvency indicators evolution
HAPPY DAYS LYON

Sector positioning

Debt ratio
47,0% 2018
Q1: 0,3%
Med: 14,4%
Q3: 69,6%
Average 72,3 % → 47 % depuis 2016

In 2018, the debt ratio of HAPPY DAYS LYON (47,0%) 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
30,9% 2018
Q1: 17,3%
Med: 40,2%
Q3: 63,4%
Average 39,4 % → 30,9 % depuis 2016

In 2018, the financial autonomy of HAPPY DAYS LYON (30,9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.48. This ratio is more favorable than the sector median (2.0).

Liquidity ratio (2018) ?
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

2,48

Liquidity indicators evolution
HAPPY DAYS LYON

Sector positioning

Liquidity ratio
2,48 2018
Q1: 1,33
Med: 2,04
Q3: 3,65
Good 1,7 → 2,5 depuis 2016

In 2018, the liquidity ratio of HAPPY DAYS LYON (2,48) 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.

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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 204 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 113 days of revenue, i.e. 161 k€ to permanently finance. Between 2016 and 2018, WCR worsened by 44 days of revenue, signaling an increased financing need.

Operating WCR (2018) ?
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

160 991 €

Customer credit (2018) ?
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

27 j

Supplier credit (2018) ?
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

12 j

Inventory turnover (2018) ?
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

204 j

WCR in days of revenue (2018) ?
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

113 j

WCR and payment terms evolution
HAPPY DAYS LYON

Positioning of HAPPY DAYS LYON in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 57 632€ to 180 204€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
57k€ 136k€ 180k€
136 806 € Range: 57 632€ - 180 204€
NAF 5 année 2018

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare HAPPY DAYS LYON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Rhone

Largest companies by revenue in the department Rhone:

Voir le classement complet du département Rhone

Frequently asked questions about HAPPY DAYS LYON

What is the revenue of HAPPY DAYS LYON ?

The revenue of HAPPY DAYS LYON in 2018 is 512 k€.

Is HAPPY DAYS LYON profitable?

Yes, HAPPY DAYS LYON generated a net profit of 36 k€ in 2018.

Where is the headquarters of HAPPY DAYS LYON ?

The headquarters of HAPPY DAYS LYON is located in DECINES-CHARPIEU (69150), in the department Rhone.

Where to find the tax return of HAPPY DAYS LYON ?

The tax return of HAPPY DAYS LYON 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 HAPPY DAYS LYON operate?

HAPPY DAYS LYON operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.