VIRGINIE LACROIX : revenue, balance sheet and financial ratios

Revenue 2023 156 k€
EBITDA 2023 -7 k€
Net income 2023 -10 k€

VIRGINIE LACROIX is a French company founded 13 years ago, specialized in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé. Based in CHATILLON (92320), this company of category PME shows in 2023 a revenue of 156 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2023) : revenue 156 k€, EBITDA -7 k€ (-4.2 % of revenue), net income -10 k€. Balance sheet : equity 39 k€, financial debt 32 k€, cash 9 k€.

Data updated on 2026-10-10

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

About this data : outdated accounts

Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, VIRGINIE LACROIX is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.

Financial history - VIRGINIE LACROIX (SIREN 792301418) · amounts in thousands of euros (€k)
Indicator 2023 2021 2020 2019 2018 2015
Revenue 156 185 139 149 146 128
Net income -10 15 22 2 5 -12
EBITDA -7 21 27 3 7 -10
Gross margin 88 108 78 74 80 65
Operating income -9 18 25 3 7 -11
Net margin -6,2 % 8,0 % 15,9 % 1,4 % 3,5 % -9,7 %
Equity 39 79 64 42 40 24
Financial debt 32 33 5 8 16 5
Cash 9 49 20 3 9 3
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2023, VIRGINIE LACROIX achieves revenue of 156 k€. Revenue is growing positively over 6 years (CAGR: +1.3%). After deducting consumption (68 k€), gross margin stands at 88 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -4.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -10 k€ (-6.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

155 772 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

87 911 €

EBITDA (2023) ?
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

-6 594 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 439 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 714 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4,2 %

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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 83%. This ratio is slightly less favorable than the sector median (29.3%). Financial autonomy (= Equity / Total assets x 100) reaches 52%. This ratio is more favorable than the sector median (36.1%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.8 years).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

82,6 %

Financial autonomy (2023) ?
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

52,2 %

Cash flow / Revenue (2023) ?
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

-4,3 %

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

1,9 ans

Asset age ratio (2023) ?
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

52,7 %

Solvency indicators evolution
VIRGINIE LACROIX

Sector positioning

Debt ratio
82,6% 2023
Q1: 3,0%
Med: 29,3%
Q3: 104,7%
Average 38,8 % → 82,6 % depuis 2020

In 2023, the debt ratio of VIRGINIE LACROIX (82,6%) 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
52,2% 2023
Q1: 14,6%
Med: 36,1%
Q3: 62,0%
Good 66,5 % → 52,2 % depuis 2020

In 2023, the financial autonomy of VIRGINIE LACROIX (52,2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1,9 years 2021
Q1: 0,0 years
Med: 0,8 years
Q3: 2,6 years
Average 1,1 years → 1,9 years depuis 2020

In 2021, the repayment capacity of VIRGINIE LACROIX (1,91) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3.03. This ratio is more favorable than the sector median (2.1).

Liquidity ratio (2023) ?
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

3,03

Liquidity indicators evolution
VIRGINIE LACROIX

Sector positioning

Liquidity ratio
3,03 2023
Q1: 1,20
Med: 2,15
Q3: 3,72
Good 3,5 → 3 depuis 2020

In 2023, the liquidity ratio of VIRGINIE LACROIX (3,03) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

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: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1 days of revenue, i.e. 365 € to permanently finance.

Operating WCR (2023) ?
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

365 €

Customer credit (2023) ?
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 (2023) ?
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

5 j

Inventory turnover (2023) ?
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

4 j

WCR in days of revenue (2023) ?
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

1 j

WCR and payment terms evolution
VIRGINIE LACROIX

Positioning of VIRGINIE LACROIX in its sector

Comparison with sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Similar companies (Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé)

Compare VIRGINIE LACROIX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Top companies in Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé:

Top companies in Hauts-de-Seine

Largest companies by revenue in the department Hauts-de-Seine:

Voir le classement complet du département Hauts-de-Seine

Frequently asked questions about VIRGINIE LACROIX

What is the revenue of VIRGINIE LACROIX ?

The revenue of VIRGINIE LACROIX in 2023 is 156 k€.

Is VIRGINIE LACROIX profitable?

VIRGINIE LACROIX recorded a net loss in 2023.

Where is the headquarters of VIRGINIE LACROIX ?

The headquarters of VIRGINIE LACROIX is located in CHATILLON (92320), in the department Hauts-de-Seine.

Where to find the tax return of VIRGINIE LACROIX ?

The tax return of VIRGINIE LACROIX 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 VIRGINIE LACROIX operate?

VIRGINIE LACROIX operates in the sector Commerce de détail de fleurs, plantes, graines, engrais, animaux de compagnie et aliments pour ces animaux en magasin spécialisé (NAF code 47.76Z). See the 'Sector positioning' section above to compare the company with its competitors.