SIREN : 449877331
SARL CLAY is a French company founded 22 years ago, specialized in the sector Restauration traditionnelle. Based in LYON (69002), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 062 336 € | 1 084 086 € | 963 542 € | 639 844 € | 584 019 € | 1 185 737 € | 1 258 893 € | 1 413 505 € | 1 542 959 € |
| Net income | 109 913 € | 12 637 € | 103 896 € | 180 389 € | -28 217 € | 65 798 € | 76 434 € | 88 295 € | 102 049 € |
| EBITDA | 109 415 € | 31 628 € | 151 355 € | 198 399 € | -13 575 € | 106 757 € | 89 753 € | 116 913 € | 152 573 € |
| Net margin | 10.3% | 1.2% | 10.8% | 28.2% | -4.8% | 5.5% | 6.1% | 6.2% | 6.6% |
In 2024, SARL CLAY achieves revenue of 1.1 M€. Activity remains stable over the period (CAGR: -4.6%). Slight decline of -2% vs 2023. After deducting consumption (216 k€), gross margin stands at 846 k€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 109 k€, representing 10.3% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 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 110 k€, i.e. 10.3% of revenue. This profit can be retained or distributed to shareholders.
1 062 336 €
845 837 €
109 415 €
106 889 €
109 913 €
10.3%
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 71%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
14.35%
70.61%
10.357%
0.815
11.9%
In 2024, the debt ratio of SARL CLAY (14.35) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SARL CLAY (70.6%) 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.
In 2024, the repayment capacity of SARL CLAY (0.81) 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 428.52. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
428.522
1.627
In 2024, the liquidity ratio of SARL CLAY (428.52) 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.
In 2024, the interest coverage of SARL CLAY (1.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 100 days of revenue, i.e. 295 k€ to permanently finance. Over 2016-2024, WCR increased by +637%, requiring additional financing.
294 798 €
1 j
30 j
3 j
100 j
Based on 698 transactions of similar company sales in 2024, the value of SARL CLAY is estimated at 629 777 € (range 327 263€ - 1 194 213€). With an EBITDA of 109 415€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
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This estimate is based on the analysis of 698 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 SARL CLAY with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SARL CLAY in 2024 is 1.1 M€.
Yes, SARL CLAY generated a net profit of 110 k€ in 2024.
The headquarters of SARL CLAY is located in LYON (69002), in the department Rhone.
The tax return of SARL CLAY 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).
SARL CLAY operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.