LA VIE CLAIRE : revenue, balance sheet and financial ratios

LA VIE CLAIRE is a French company founded 126 years ago, specialized in the sector Supérettes. Based in GRIGNY (69520), this company of category ETI shows in 2024 a revenue of 246.9 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 - LA VIE CLAIRE (SIREN 632000014)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 246 934 771 € 242 469 809 € 239 649 578 € 265 007 056 € 285 915 819 € 246 959 593 € 217 485 402 € 191 300 928 € 162 653 686 €
Net income -935 226 € -6 301 356 € -14 832 141 € 3 382 410 € 7 375 987 € 5 645 924 € 5 380 439 € 6 088 419 € 5 878 800 €
EBITDA 2 702 431 € -906 034 € -6 030 684 € 9 626 888 € 19 228 156 € 13 946 034 € 11 041 243 € 11 903 483 € 11 281 402 €
Net margin -0.4% -2.6% -6.2% 1.3% 2.6% 2.3% 2.5% 3.2% 3.6%

Revenue and income statement

In 2024, LA VIE CLAIRE achieves revenue of 246.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2023: +2%. After deducting consumption (156.1 M€), gross margin stands at 90.9 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.7 M€, representing 1.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -935 k€ (-0.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

246 934 771 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 852 354 €

EBITDA (2024) ?
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

2 702 431 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

451 574 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-935 226 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.1%

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

136.764%

Financial autonomy (2024) ?
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

26.42%

Cash flow / Revenue (2024) ?
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

1.077%

Repayment capacity (2024) ?
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

9.083

Asset age ratio (2024) ?
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

37.1%

Solvency indicators evolution
LA VIE CLAIRE

Sector positioning

Debt ratio
136.76 2024
2022
2023
2024
Q1: 0.25
Med: 23.83
Q3: 85.22
Average +6 pts over 3 years

In 2024, the debt ratio of LA VIE CLAIRE (136.76) 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
26.42% 2024
2022
2023
2024
Q1: 10.71%
Med: 34.3%
Q3: 54.75%
Average -9 pts over 3 years

In 2024, the financial autonomy of LA VIE CLAIRE (26.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
9.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.06 years
Q3: 1.83 years
Watch +52 pts over 3 years

In 2024, the repayment capacity of LA VIE CLAIRE (9.08) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 91.77. 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 58.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

91.768

Interest coverage (2024) ?
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

58.551

Liquidity indicators evolution
LA VIE CLAIRE

Sector positioning

Liquidity ratio
91.77 2024
2022
2023
2024
Q1: 96.57
Med: 149.63
Q3: 227.74
Watch -13 pts over 3 years

In 2024, the liquidity ratio of LA VIE CLAIRE (91.77) 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
58.55x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.19x
Q3: 4.71x
Excellent +52 pts over 3 years

In 2024, the interest coverage of LA VIE CLAIRE (58.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 50 days of revenue, i.e. 34.0 M€ to permanently finance. Over 2016-2024, WCR increased by +60%, requiring additional financing.

Operating WCR (2024) ?
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

34 005 387 €

Customer credit (2024) ?
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

16 j

Supplier credit (2024) ?
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

43 j

Inventory turnover (2024) ?
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

35 j

WCR in days of revenue (2024) ?
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

50 j

WCR and payment terms evolution
LA VIE CLAIRE

Positioning of LA VIE CLAIRE in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of LA VIE CLAIRE is estimated at 29 275 988 € (range 14 358 857€ - 56 110 151€). With an EBITDA of 2 702 431€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.

Estimated enterprise value 2024
551 transactions
14358k€ 29275k€ 56110k€
29 275 988 € Range: 14 358 857€ - 56 110 151€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 702 431 € × 4.7x
Estimation 12 776 915 €
4 452 900€ - 27 214 814€
Revenue Multiple 30%
246 934 771 € × 0.23x
Estimation 56 774 445 €
30 868 785€ - 104 269 048€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supérettes)

Compare LA VIE CLAIRE with other companies in the same sector:

Frequently asked questions about LA VIE CLAIRE

What is the revenue of LA VIE CLAIRE ?

The revenue of LA VIE CLAIRE in 2024 is 246.9 M€.

Is LA VIE CLAIRE profitable?

LA VIE CLAIRE recorded a net loss in 2024.

Where is the headquarters of LA VIE CLAIRE ?

The headquarters of LA VIE CLAIRE is located in GRIGNY (69520), in the department Rhone.

Where to find the tax return of LA VIE CLAIRE ?

The tax return of LA VIE CLAIRE 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 VIE CLAIRE operate?

LA VIE CLAIRE operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.