VERA & LUCY : revenue, balance sheet and financial ratios

VERA & LUCY is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2021 a revenue of 9.0 M€. 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 - VERA & LUCY (SIREN 508181195)
Indicator 2021 2020 2017 2016
Revenue 8 981 039 € N/C 11 771 457 € 10 757 518 €
Net income 934 407 € 834 648 € 825 137 € 646 659 €
EBITDA 1 156 816 € N/C 1 296 657 € 1 023 257 €
Net margin 10.4% N/C 7.0% 6.0%

Revenue and income statement

En 2021, VERA & LUCY alcanza unos ingresos de 9.0 M€. La actividad permanece estable durante el período (TCAC: -3.5%). Tras deducir el consumo (7.7 M€), el margen bruto se sitúa en 1.3 M€, es decir, una tasa del 14%. El EBITDA alcanza 1.2 M€, representando el 12.9% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 934 k€, es decir, el 10.4% de los ingresos.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 981 039 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 290 228 €

EBITDA (2021) ?
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

1 156 816 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 133 423 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

934 407 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 63%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. El flujo de caja representa el 10.2% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2021) ?
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

62.979%

Cash flow / Revenue (2021) ?
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

10.174%

Repayment capacity (2021) ?
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

0.0

Asset age ratio (2021) ?
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

10.2%

Solvency indicators evolution
VERA & LUCY

Sector positioning

Ratio de endeudamiento
0.0 2021
2017
2020
2021
Q1: 0.03
Med: 23.0
Q3: 81.26
Excelente

En 2021, el ratio de endeudamiento de VERA & LUCY (0.00) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
62.98% 2021
2017
2020
2021
Q1: 9.62%
Med: 30.33%
Q3: 54.52%
Excelente

En 2021, el autonomía financiera de VERA & LUCY (63.0%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
0.0 ans 2021
2017
2021
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.94 ans
Excelente

En 2021, el capacidad de reembolso de VERA & LUCY (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 265.00. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 0.3x. Peligro: el resultado de explotación no cubre los gastos financieros.

Liquidity ratio (2021) ?
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

265.0

Interest coverage (2021) ?
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

0.326

Liquidity indicators evolution
VERA & LUCY

Sector positioning

Ratio de liquidez
265.0 2021
2017
2020
2021
Q1: 115.5
Med: 194.31
Q3: 355.46
Bueno -6 pts over 3 years

En 2021, el ratio de liquidez de VERA & LUCY (265.00) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
0.33x 2021
2017
2021
Q1: 0.0x
Med: 0.0x
Q3: 2.57x
Bueno

En 2021, el cobertura de intereses de VERA & LUCY (0.3x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 10 días. Plazo proveedores: 79 días. Excelente situación: los proveedores financian 69 días del ciclo operativo. La rotación de existencias es de 40 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 180 días de ingresos. En 2016-2021, el FM aumentó en +171%.

Operating WCR (2021) ?
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

4 479 203 €

Customer credit (2021) ?
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

10 j

Supplier credit (2021) ?
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

79 j

Inventory turnover (2021) ?
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

40 j

WCR in days of revenue (2021) ?
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

180 j

WCR and payment terms evolution
VERA & LUCY

Positioning of VERA & LUCY in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of VERA & LUCY is estimated at 2 297 597 € (range 930 998€ - 5 007 721€). With an EBITDA of 1 156 816€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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.

Estimated enterprise value 2021
124 transactions
930k€ 2297k€ 5007k€
2 297 597 € Range: 930 998€ - 5 007 721€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 156 816 € × 2.4x
Estimation 2 801 540 €
1 152 111€ - 5 796 633€
Revenue Multiple 30%
8 981 039 € × 0.17x
Estimation 1 563 088 €
804 170€ - 4 501 139€
Net Income Multiple 20%
934 407 € × 2.3x
Estimation 2 139 504 €
568 460€ - 3 795 317€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare VERA & LUCY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about VERA & LUCY

What is the revenue of VERA & LUCY ?

The revenue of VERA & LUCY in 2021 is 9.0 M€.

Is VERA & LUCY profitable?

Yes, VERA & LUCY generated a net profit of 934 k€ in 2021.

Where is the headquarters of VERA & LUCY ?

The headquarters of VERA & LUCY is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of VERA & LUCY ?

The tax return of VERA & LUCY 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 VERA & LUCY operate?

VERA & LUCY operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.