L'OR C'EST L'OR : revenue, balance sheet and financial ratios

L'OR C'EST L'OR is a French company founded 8 years ago, specialized in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé. Based in BORDEAUX (33000), this company of category PME shows in 2024 a revenue of 849 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-13

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, L'OR C'EST L'OR combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - L'OR C'EST L'OR (SIREN 834674137)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 849 404 € 906 908 € 887 220 € 897 600 € 491 740 € 743 199 € 250 850 €
Net income 19 928 € 20 246 € 125 395 € 58 519 € 59 683 € 58 494 € 10 733 €
EBITDA -13 801 € -13 521 € 122 969 € 37 907 € 48 695 € 25 938 € -1 002 €
Net margin 2.3% 2.2% 14.1% 6.5% 12.1% 7.9% 4.3%

Revenue and income statement

In 2024, L'OR C'EST L'OR achieves revenue of 849 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.6%. Slight decline of -6% vs 2023. After deducting consumption (746 k€), gross margin stands at 103 k€, i.e. a rate of 12%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -1.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

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

849 404 €

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

103 086 €

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

-13 801 €

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

23 913 €

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

19 928 €

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

-1.6%

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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 34%. This ratio is slightly less favorable than the sector median (14.9%). Financial autonomy (= Equity / Total assets x 100) reaches 71%. Compared with its sector, this ratio places the company among the best positioned (sector median: 47.2%).

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

34.1%

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

70.68%

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

-2.09%

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

-4.39

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

63.0%

Solvency indicators evolution
L'OR C'EST L'OR

Sector positioning

Debt ratio
34.1% 2024
Q1: 3.43%
Med: 14.91%
Q3: 59.49%
Average +27 pts over 3 years

In 2024, the debt ratio of L'OR C'EST L'OR (34.1%) 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
70.68% 2024
Q1: 16.92%
Med: 47.19%
Q3: 70.64%
Excellent -8 pts over 3 years

In 2024, the financial autonomy of L'OR C'EST L'OR (70.7%) 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
0.43 years 2022
Q1: 0.0 years
Med: 0.99 years
Q3: 3.38 years
Good

In 2022, the repayment capacity of L'OR C'EST L'OR (0.43) 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 17.29. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.8).

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

17.29

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

-5.81

Liquidity indicators evolution
L'OR C'EST L'OR

Sector positioning

Liquidity ratio
17.29 2024
Q1: 1.5
Med: 2.81
Q3: 4.91
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of L'OR C'EST L'OR (17.29) 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
-5.81x 2024
Q1: 0.0x
Med: 0.64x
Q3: 6.56x
Watch -8 pts over 3 years

In 2024, the interest coverage of L'OR C'EST L'OR (-5.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 122 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 118 days of revenue, i.e. 279 k€ to permanently finance. Between 2021 and 2024, WCR worsened by 14 days of revenue, signaling an increased financing need.

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

279 479 €

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

0 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

2 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

122 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

118 j

WCR and payment terms evolution
L'OR C'EST L'OR

Positioning of L'OR C'EST L'OR in its sector

Comparison with sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 112 918€ to 216 766€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
112k€ 140k€ 216k€
140 077 € Range: 112 918€ - 216 766€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 24 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'articles d'horlogerie et de bijouterie en magasin spécialisé)

Compare L'OR C'EST L'OR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Top companies in Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé:

Top companies in Gironde

Largest companies by revenue in the department Gironde:

Voir le classement complet du département Gironde

Frequently asked questions about L'OR C'EST L'OR

What is the revenue of L'OR C'EST L'OR ?

The revenue of L'OR C'EST L'OR in 2024 is 849 k€.

Is L'OR C'EST L'OR profitable?

Yes, L'OR C'EST L'OR generated a net profit of 20 k€ in 2024.

Where is the headquarters of L'OR C'EST L'OR ?

The headquarters of L'OR C'EST L'OR is located in BORDEAUX (33000), in the department Gironde.

Where to find the tax return of L'OR C'EST L'OR ?

The tax return of L'OR C'EST L'OR 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 L'OR C'EST L'OR operate?

L'OR C'EST L'OR operates in the sector Commerce de détail d'articles d'horlogerie et de bijouterie en magasin spécialisé (NAF code 47.77Z). See the 'Sector positioning' section above to compare the company with its competitors.