MAGASIN VERT HABILLEMENT LUCON : revenue, balance sheet and financial ratios

MAGASIN VERT HABILLEMENT LUCON is a French company founded 44 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LUCON (85400), this company of category PME shows in 2024 a revenue of 596 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

Financial history - MAGASIN VERT HABILLEMENT LUCON (SIREN 324155878)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 596 181 € 564 853 € 520 762 € 447 388 € 639 761 € 701 194 € 711 808 € 803 210 €
Net income -25 980 € -33 024 € -74 536 € 20 194 € 41 247 € -85 241 € 45 340 € 36 543 €
EBITDA -16 942 € 51 321 € 40 435 € 56 813 € 96 206 € -78 595 € 63 694 € 50 630 €
Net margin -4.4% -5.8% -14.3% 4.5% 6.4% -12.2% 6.4% 4.5%

Revenue and income statement

In 2024, MAGASIN VERT HABILLEMENT LUCON achieves revenue of 596 k€. Activity remains stable over the period (CAGR: -4.2%). Vs 2023: +6%. After deducting consumption (394 k€), gross margin stands at 202 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -2.8% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -133%, reducing margin by 11.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -26 k€ (-4.4% 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

596 181 €

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

201 900 €

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

-16 942 €

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

-44 044 €

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

-25 980 €

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

-2.8%

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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 342%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 381.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.2% 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

342.398%

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

16.033%

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

0.17%

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

381.281

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

51.0%

Solvency indicators evolution
MAGASIN VERT HABILLEMENT LUCON

Sector positioning

Debt ratio
342.4 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Watch

In 2024, the debt ratio of MAGASIN VERT HABILLEMENT ... (342.40) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
16.03% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average

In 2024, the financial autonomy of MAGASIN VERT HABILLEMENT ... (16.0%) 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
381.28 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Watch

In 2024, the repayment capacity of MAGASIN VERT HABILLEMENT ... (381.28) 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 201.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

201.335

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

-85.155

Liquidity indicators evolution
MAGASIN VERT HABILLEMENT LUCON

Sector positioning

Liquidity ratio
201.34 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average -21 pts over 3 years

In 2024, the liquidity ratio of MAGASIN VERT HABILLEMENT ... (201.34) 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.

Interest coverage
-85.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Watch -50 pts over 3 years

In 2024, the interest coverage of MAGASIN VERT HABILLEMENT ... (-85.2x) 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: 138 days. Excellent situation: suppliers finance 138 days of the operating cycle (retail model). Inventory turnover is 192 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 215 days of revenue, i.e. 357 k€ to permanently finance. Over 2017-2024, WCR increased by +23%, 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

356 832 €

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

138 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

192 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

215 j

WCR and payment terms evolution
MAGASIN VERT HABILLEMENT LUCON

Positioning of MAGASIN VERT HABILLEMENT LUCON in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of MAGASIN VERT HABILLEMENT LUCON is estimated at 112 752 € (range 77 389€ - 219 827€). 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.

Estimated enterprise value 2024
68 tx
77k€ 112k€ 219k€
112 752 € Range: 77 389€ - 219 827€
NAF 5 année 2024

Valuation method used

Revenue Multiple
596 181 € × 0.19x = 112 753 €
Range: 77 390€ - 219 828€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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'habillement en magasin spécialisé)

Compare MAGASIN VERT HABILLEMENT LUCON with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about MAGASIN VERT HABILLEMENT LUCON

What is the revenue of MAGASIN VERT HABILLEMENT LUCON ?

The revenue of MAGASIN VERT HABILLEMENT LUCON in 2024 is 596 k€.

Is MAGASIN VERT HABILLEMENT LUCON profitable?

MAGASIN VERT HABILLEMENT LUCON recorded a net loss in 2024.

Where is the headquarters of MAGASIN VERT HABILLEMENT LUCON ?

The headquarters of MAGASIN VERT HABILLEMENT LUCON is located in LUCON (85400), in the department Vendee.

Where to find the tax return of MAGASIN VERT HABILLEMENT LUCON ?

The tax return of MAGASIN VERT HABILLEMENT LUCON 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 MAGASIN VERT HABILLEMENT LUCON operate?

MAGASIN VERT HABILLEMENT LUCON 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.