LES QUATRE SAISONS DE LOZERE : revenue, balance sheet and financial ratios

LES QUATRE SAISONS DE LOZERE is a French company founded 31 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-CHELY-D'APCHER (48200), this company of category PME shows in 2018 a revenue of 2.7 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

Historique financier - LES QUATRE SAISONS DE LOZERE (SIREN 399548296)
Kennzahl 2023 2022 2021 2020 2019 2018 2017 2016
Umsatz N/C N/C N/C N/C N/C 2 737 571 € 2 087 857 € 507 769 €
Nettoergebnis 150 477 € 242 462 € 92 440 € 135 631 € 349 443 € 288 186 € 204 994 € 132 541 €
EBITDA N/C N/C N/C N/C N/C 378 444 € 277 321 € 187 764 €
Nettomarge N/C N/C N/C N/C N/C 10.5% 9.8% 26.1%

Umsatz und Gewinn- und Verlustrechnung

In 2023, LES QUATRE SAISONS DE LOZERE generates positive net income of 150 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 133 k€ -> 150 k€.

Nettoergebnis (2023) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

150 477 €

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Verschuldungsgrad (2023) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

44.724%

Finanzielle Autonomie (2023) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

5.29%

Anlagenaltersquote (2023) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

60.7%

Entwicklung der Solvenzkennzahlen
LES QUATRE SAISONS DE LOZERE

Positionnement sectoriel

Debt ratio
44.72 2023
2021
2022
2023
Q1: 0.15
Méd: 18.97
Q3: 67.19
Average +8 pts über 3 Jahre

In 2023, the debt ratio of LES QUATRE SAISONS DE LOZERE (44.72) 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
5.29% 2023
2021
2022
2023
Q1: 15.58%
Méd: 39.16%
Q3: 61.26%
Average

In 2023, the financial autonomy of LES QUATRE SAISONS DE LOZERE (5.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 228.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2023) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

228.821

Entwicklung der Liquiditätskennzahlen
LES QUATRE SAISONS DE LOZERE

Positionnement sectoriel

Liquidity ratio
228.82 2023
2021
2022
2023
Q1: 150.77
Méd: 236.31
Q3: 432.28
Average

In 2023, the liquidity ratio of LES QUATRE SAISONS DE LOZERE (228.82) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operatives Working Capital (2023) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

0 €

Kundenforderungen (2023) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2023) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

0 j

Lagerumschlag (2023) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Entwicklung des Working Capital und der Zahlungsfristen
LES QUATRE SAISONS DE LOZERE

Positionnement de LES QUATRE SAISONS DE LOZERE dans son secteur

Vergleich mit der Branche Commerce de gros (commerce interentreprises) d'autres biens domestiques

Bewertungsschätzung

Based on 145 transactions of similar company sales (all years), the value of LES QUATRE SAISONS DE LOZERE is estimated at 499 724 € (range 100 467€ - 893 538€). 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 2023
145 transactions
100k€ 499k€ 893k€
499 724 € Range: 100 467€ - 893 538€
NAF 5 all-time

Valuation method used

Net Income Multiple
150 477 € × 3.3x = 499 724 €
Range: 100 467€ - 893 539€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 145 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'autres biens domestiques )

Compare LES QUATRE SAISONS DE LOZERE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about LES QUATRE SAISONS DE LOZERE

What is the revenue of LES QUATRE SAISONS DE LOZERE ?

The revenue of LES QUATRE SAISONS DE LOZERE in 2018 is 2.7 M€.

Is LES QUATRE SAISONS DE LOZERE profitable?

Yes, LES QUATRE SAISONS DE LOZERE generated a net profit of 150 k€ in 2023.

Where is the headquarters of LES QUATRE SAISONS DE LOZERE ?

The headquarters of LES QUATRE SAISONS DE LOZERE is located in SAINT-CHELY-D'APCHER (48200), in the department Lozere.

Where to find the tax return of LES QUATRE SAISONS DE LOZERE ?

The tax return of LES QUATRE SAISONS DE LOZERE 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 LES QUATRE SAISONS DE LOZERE operate?

LES QUATRE SAISONS DE LOZERE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.