LA CROIX BLEUE : revenue, balance sheet and financial ratios

LA CROIX BLEUE is a French company founded 29 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in BAILLET-EN-FRANCE (95560), this company of category PME shows in 2020 a revenue of 1.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LA CROIX BLEUE (SIREN 407542844)
Indicator 2020 2019 2018 2017
Revenue 1 738 017 € 1 659 963 € 1 614 658 € 1 657 263 €
Net income -37 731 € 23 529 € 43 446 € 65 486 €
EBITDA -34 849 € 35 825 € 53 907 € 82 822 €
Net margin -2.2% 1.4% 2.7% 4.0%

Revenue and income statement

In 2020, LA CROIX BLEUE achieves revenue of 1.7 M€. Revenue is growing positively over 4 years (CAGR: +1.6%). Vs 2019: +5%. After deducting consumption (1.2 M€), gross margin stands at 553 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -35 k€, representing -2.0% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -197%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -38 k€ (-2.2% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 738 017 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

553 334 €

EBITDA (2020) ?
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

-34 849 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-32 348 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-37 731 €

EBITDA margin (2020) ?
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 -173%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-173.13%

Financial autonomy (2020) ?
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

-2.301%

Cash flow / Revenue (2020) ?
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

-2.317%

Repayment capacity (2020) ?
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

-0.25

Asset age ratio (2020) ?
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

3.5%

Solvency indicators evolution
LA CROIX BLEUE

Sector positioning

Debt ratio
-173.13 2020
2018
2019
2020
Q1: 33.22
Med: 96.81
Q3: 238.41
Excellent

In 2020, the debt ratio of LA CROIX BLEUE (-173.13) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-2.3% 2020
2018
2019
2020
Q1: 23.59%
Med: 41.65%
Q3: 61.93%
Watch

In 2020, the financial autonomy of LA CROIX BLEUE (-2.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.25 years 2020
2018
2019
2020
Q1: 1.45 years
Med: 4.71 years
Q3: 9.29 years
Excellent

In 2020, the repayment capacity of LA CROIX BLEUE (-0.25) 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 89.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

89.738

Interest coverage (2020) ?
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

-10.061

Liquidity indicators evolution
LA CROIX BLEUE

Sector positioning

Liquidity ratio
89.74 2020
2018
2019
2020
Q1: 133.13
Med: 181.9
Q3: 251.9
Watch

In 2020, the liquidity ratio of LA CROIX BLEUE (89.74) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-10.06x 2020
2018
2019
2020
Q1: 0.68x
Med: 3.88x
Q3: 8.36x
Average -8 pts over 3 years

In 2020, the interest coverage of LA CROIX BLEUE (-10.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 143 k€ to permanently finance. Notable WCR improvement over the period (-30%), freeing up cash.

Operating WCR (2020) ?
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

143 473 €

Customer credit (2020) ?
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

7 j

Supplier credit (2020) ?
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

42 j

Inventory turnover (2020) ?
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

33 j

WCR in days of revenue (2020) ?
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

30 j

WCR and payment terms evolution
LA CROIX BLEUE

Positioning of LA CROIX BLEUE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 180 transactions of similar company sales in 2020, the value of LA CROIX BLEUE is estimated at 1 405 150 € (range 1 154 114€ - 1 542 091€). The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2020
180 transactions
1154k€ 1405k€ 1542k€
1 405 150 € Range: 1 154 114€ - 1 542 091€
NAF 5 année 2020

Valuation method used

Revenue Multiple
1 738 017 € × 0.81x = 1 405 150 €
Range: 1 154 114€ - 1 542 091€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 180 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 de produits pharmaceutiques en magasin spécialisé)

Compare LA CROIX BLEUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about LA CROIX BLEUE

What is the revenue of LA CROIX BLEUE ?

The revenue of LA CROIX BLEUE in 2020 is 1.7 M€.

Is LA CROIX BLEUE profitable?

LA CROIX BLEUE recorded a net loss in 2020.

Where is the headquarters of LA CROIX BLEUE ?

The headquarters of LA CROIX BLEUE is located in BAILLET-EN-FRANCE (95560), in the department Val-d'Oise.

Where to find the tax return of LA CROIX BLEUE ?

The tax return of LA CROIX BLEUE 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 LA CROIX BLEUE operate?

LA CROIX BLEUE operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.