SIREN : 430170894
LUCIE is a French company founded 26 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in BANDOL (83150), this company of category PME shows in 2024 a revenue of 283 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 283 178 € | 308 918 € | 276 320 € | 277 593 € | 205 626 € | 239 478 € | 282 851 € | 281 880 € | 273 898 € |
| Net income | 14 058 € | 16 989 € | 14 161 € | 49 007 € | 40 396 € | 11 663 € | -4 433 € | -6 873 € | -6 271 € |
| EBITDA | 19 852 € | 21 966 € | 17 856 € | 50 052 € | 23 852 € | 10 576 € | -2 966 € | -6 989 € | -4 421 € |
| Net margin | 5.0% | 5.5% | 5.1% | 17.7% | 19.6% | 4.9% | -1.6% | -2.4% | -2.3% |
In 2024, LUCIE achieves revenue of 283 k€. Revenue is growing positively over 9 years (CAGR: +0.4%). Slight decline of -8% vs 2023. After deducting consumption (159 k€), gross margin stands at 125 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.
283 178 €
124 597 €
19 852 €
17 218 €
14 058 €
7.0%
The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
22.38%
10.828%
6.117%
1.257
18.0%
In 2024, the debt ratio of LUCIE (22.38) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LUCIE (10.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LUCIE (1.26) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 188.15. 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 4.9x. Financial charges are adequately covered by operations.
188.15
4.901
In 2024, the liquidity ratio of LUCIE (188.15) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LUCIE (4.9x) 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) 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: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 154 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 57 days of revenue, i.e. 45 k€ to permanently finance. Over 2016-2024, WCR increased by +247%, requiring additional financing.
44 870 €
0 j
35 j
154 j
57 j
Based on 68 transactions of similar company sales
in 2024,
the value of LUCIE is estimated at
45 349 €
(range 24 019€ - 98 501€).
With an EBITDA of 19 852€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.19x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LUCIE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of LUCIE in 2024 is 283 k€.
Yes, LUCIE generated a net profit of 14 k€ in 2024.
The headquarters of LUCIE is located in BANDOL (83150), in the department Var.
The tax return of LUCIE 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).
LUCIE 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.