LA VIE EST SI BELLE : revenue, balance sheet and financial ratios

LA VIE EST SI BELLE is a French company founded 20 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in AIX-EN-PROVENCE (13100), this company of category PME shows in 2022 a revenue of 261 k€. 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 VIE EST SI BELLE (SIREN 489043463)
Indicator 2022 2021 2016
Revenue 261 376 € 138 230 € 184 144 €
Net income 30 804 € -4 180 € -1 471 €
EBITDA 31 489 € -7 713 € -5 724 €
Net margin 11.8% -3.0% -0.8%

Revenue and income statement

In 2022, LA VIE EST SI BELLE achieves revenue of 261 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2021, growth of +89% (138 k€ -> 261 k€). After deducting consumption (117 k€), gross margin stands at 144 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 31 k€, representing 12.0% of revenue. Positive scissor effect: EBITDA margin improves by +17.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 11.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

261 376 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

144 437 €

EBITDA (2022) ?
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

31 489 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 117 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 804 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.0%

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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 540%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.9% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

540.405%

Financial autonomy (2022) ?
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

63.69%

Cash flow / Revenue (2022) ?
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

11.907%

Repayment capacity (2022) ?
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

1.37

Asset age ratio (2022) ?
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

3.6%

Solvency indicators evolution
LA VIE EST SI BELLE

Sector positioning

Debt ratio
540.4 2022
2016
2021
2022
Q1: 1.98
Med: 35.74
Q3: 117.59
Average +50 pts over 3 years

In 2022, the debt ratio of LA VIE EST SI BELLE (540.40) 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
63.69% 2022
2016
2021
2022
Q1: 12.26%
Med: 33.95%
Q3: 56.09%
Excellent

In 2022, the financial autonomy of LA VIE EST SI BELLE (63.7%) 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
1.37 years 2022
2016
2021
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.6 years
Average +34 pts over 3 years

In 2022, the repayment capacity of LA VIE EST SI BELLE (1.37) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 49.29. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

49.286

Interest coverage (2022) ?
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

1.007

Liquidity indicators evolution
LA VIE EST SI BELLE

Sector positioning

Liquidity ratio
49.29 2022
2016
2021
2022
Q1: 136.47
Med: 210.7
Q3: 344.9
Watch +12 pts over 3 years

In 2022, the liquidity ratio of LA VIE EST SI BELLE (49.29) 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
1.01x 2022
2016
2021
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.47x
Good +30 pts over 3 years

In 2022, the interest coverage of LA VIE EST SI BELLE (1.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 86 days of the operating cycle (retail model). Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). WCR is negative (-188 days): operations structurally generate cash. Over 2016-2022, WCR increased by +25%, requiring additional financing.

Operating WCR (2022) ?
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

-136 258 €

Customer credit (2022) ?
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

2 j

Supplier credit (2022) ?
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

88 j

Inventory turnover (2022) ?
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

75 j

WCR in days of revenue (2022) ?
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

-188 j

WCR and payment terms evolution
LA VIE EST SI BELLE

Positioning of LA VIE EST SI BELLE in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of LA VIE EST SI BELLE is estimated at 79 865 € (range 31 080€ - 150 119€). With an EBITDA of 31 489€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.27x (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 2022
61 tx
31k€ 79k€ 150k€
79 865 € Range: 31 080€ - 150 119€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 489 € × 2.4x
Estimation 75 204 €
25 882€ - 157 592€
Revenue Multiple 30%
261 376 € × 0.27x
Estimation 70 480 €
34 288€ - 99 371€
Net Income Multiple 20%
30 804 € × 3.4x
Estimation 105 595 €
39 267€ - 207 565€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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'autres équipements du foyer)

Compare LA VIE EST SI BELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about LA VIE EST SI BELLE

What is the revenue of LA VIE EST SI BELLE ?

The revenue of LA VIE EST SI BELLE in 2022 is 261 k€.

Is LA VIE EST SI BELLE profitable?

Yes, LA VIE EST SI BELLE generated a net profit of 31 k€ in 2022.

Where is the headquarters of LA VIE EST SI BELLE ?

The headquarters of LA VIE EST SI BELLE is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.

Where to find the tax return of LA VIE EST SI BELLE ?

The tax return of LA VIE EST SI BELLE 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 EST SI BELLE operate?

LA VIE EST SI BELLE operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.