JEANNERIE DU LAC : revenue, balance sheet and financial ratios

JEANNERIE DU LAC is a French company founded 13 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-RENAN (29290), this company of category PME shows in 2023 a revenue of 1.2 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 - JEANNERIE DU LAC (SIREN 751790155)
Indicator 2023 2022 2021 2020
Revenue 1 218 166 € 1 251 300 € 1 209 092 € 913 388 €
Net income 232 818 € 240 836 € 261 684 € 139 101 €
EBITDA 307 072 € 332 718 € 362 309 € 207 103 €
Net margin 19.1% 19.2% 21.6% 15.2%

Revenue and income statement

In 2023, JEANNERIE DU LAC achieves revenue of 1.2 M€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.1%. Slight decline of -3% vs 2022. After deducting consumption (671 k€), gross margin stands at 548 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 307 k€, representing 25.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 233 k€, i.e. 19.1% 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

1 218 166 €

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

547 624 €

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

307 072 €

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

296 206 €

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

232 818 €

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

25.1%

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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 6%. 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 84%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

5.698%

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

83.581%

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

19.938%

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

0.191

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

0.6%

Solvency indicators evolution
JEANNERIE DU LAC

Sector positioning

Debt ratio
5.7 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Good

In 2023, the debt ratio of JEANNERIE DU LAC (5.70) 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
83.58% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Excellent

In 2023, the financial autonomy of JEANNERIE DU LAC (83.6%) 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
0.19 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Good +17 pts over 3 years

In 2023, the repayment capacity of JEANNERIE DU LAC (0.19) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 847.22. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

847.217

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

0.853

Liquidity indicators evolution
JEANNERIE DU LAC

Sector positioning

Liquidity ratio
847.22 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Excellent

In 2023, the liquidity ratio of JEANNERIE DU LAC (847.22) 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.

Interest coverage
0.85x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Good +15 pts over 3 years

In 2023, the interest coverage of JEANNERIE DU LAC (0.8x) 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) and payment terms

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: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 108 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 100 days of revenue, i.e. 337 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

337 018 €

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

0 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

33 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

108 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

100 j

WCR and payment terms evolution
JEANNERIE DU LAC

Positioning of JEANNERIE DU LAC 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 JEANNERIE DU LAC is estimated at 875 345 € (range 421 143€ - 1 927 819€). With an EBITDA of 307 072€, the sector multiple of 3.8x is applied. 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
421k€ 875k€ 1927k€
875 345 € Range: 421 143€ - 1 927 819€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
307 072 € × 3.8x
Estimation 1 158 325 €
527 264€ - 2 580 369€
Revenue Multiple 30%
1 218 166 € × 0.36x
Estimation 438 263 €
242 513€ - 640 581€
Net Income Multiple 20%
232 818 € × 3.5x
Estimation 823 522 €
423 789€ - 2 227 300€

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 JEANNERIE DU LAC 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 JEANNERIE DU LAC

What is the revenue of JEANNERIE DU LAC ?

The revenue of JEANNERIE DU LAC in 2023 is 1.2 M€.

Is JEANNERIE DU LAC profitable?

Yes, JEANNERIE DU LAC generated a net profit of 233 k€ in 2023.

Where is the headquarters of JEANNERIE DU LAC ?

The headquarters of JEANNERIE DU LAC is located in SAINT-RENAN (29290), in the department Finistere.

Where to find the tax return of JEANNERIE DU LAC ?

The tax return of JEANNERIE DU LAC 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 JEANNERIE DU LAC operate?

JEANNERIE DU LAC 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.