AULAGNON LAFFOUCRIERE & CIE : revenue, balance sheet and financial ratios

AULAGNON LAFFOUCRIERE & CIE is a French company founded 33 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in SAINT-HEAND (42570), this company of category PME shows in 2022 a revenue of 456 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 - AULAGNON LAFFOUCRIERE & CIE (SIREN 390490662)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 456 483 € 395 918 € 398 586 € 434 553 € 410 910 € 444 540 € 489 077 €
Net income 76 942 € 72 901 € 63 322 € 59 529 € 76 301 € 504 516 € 86 228 €
EBITDA -9 390 € 6 199 € 7 501 € 620 € 28 138 € -9 108 € 25 182 €
Net margin 16.9% 18.4% 15.9% 13.7% 18.6% 113.5% 17.6%

Revenue and income statement

In 2022, AULAGNON LAFFOUCRIERE & CIE achieves revenue of 456 k€. Activity remains stable over the period (CAGR: -1.1%). Vs 2021, growth of +15% (396 k€ -> 456 k€). After deducting consumption (0 €), gross margin stands at 456 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -2.1% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -251%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 16.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

456 483 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

456 483 €

EBITDA (2022) ?
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

-9 390 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 037 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

76 942 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.1%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.445%

Financial autonomy (2022) ?
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

53.251%

Cash flow / Revenue (2022) ?
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

13.476%

Repayment capacity (2022) ?
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

4.499

Solvency indicators evolution
AULAGNON LAFFOUCRIERE & CIE

Sector positioning

Debt ratio
50.45 2022
2020
2021
2022
Q1: 0.0
Med: 24.48
Q3: 282.47
Average

In 2022, the debt ratio of AULAGNON LAFFOUCRIERE & CIE (50.45) 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
53.25% 2022
2020
2021
2022
Q1: 0.51%
Med: 24.67%
Q3: 68.95%
Good +7 pts over 3 years

In 2022, the financial autonomy of AULAGNON LAFFOUCRIERE & CIE (53.2%) 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
4.5 years 2022
2020
2021
2022
Q1: -5.45 years
Med: 0.0 years
Q3: 2.98 years
Average

In 2022, the repayment capacity of AULAGNON LAFFOUCRIERE & CIE (4.50) 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 118.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

118.127

Interest coverage (2022) ?
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

-56.89

Liquidity indicators evolution
AULAGNON LAFFOUCRIERE & CIE

Sector positioning

Liquidity ratio
118.13 2022
2020
2021
2022
Q1: 150.23
Med: 466.6
Q3: 2295.26
Watch

In 2022, the liquidity ratio of AULAGNON LAFFOUCRIERE & CIE (118.13) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-56.89x 2022
2020
2021
2022
Q1: -2.12x
Med: 0.0x
Q3: 4.45x
Average -50 pts over 3 years

In 2022, the interest coverage of AULAGNON LAFFOUCRIERE & CIE (-56.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 204 days. Excellent situation: suppliers finance 169 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-99 days): operations structurally generate cash. Notable WCR improvement over the period (-303%), freeing up cash.

Operating WCR (2022) ?
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

-126 094 €

Customer credit (2022) ?
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

35 j

Supplier credit (2022) ?
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

204 j

Inventory turnover (2022) ?
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

3 j

WCR in days of revenue (2022) ?
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

-99 j

WCR and payment terms evolution
AULAGNON LAFFOUCRIERE & CIE

Positioning of AULAGNON LAFFOUCRIERE & CIE in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 141 043€ to 793 407€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
141k€ 446k€ 793k€
446 474 € Range: 141 043€ - 793 407€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Activités des marchands de biens immobiliers)

Compare AULAGNON LAFFOUCRIERE & CIE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about AULAGNON LAFFOUCRIERE & CIE

What is the revenue of AULAGNON LAFFOUCRIERE & CIE ?

The revenue of AULAGNON LAFFOUCRIERE & CIE in 2022 is 456 k€.

Is AULAGNON LAFFOUCRIERE & CIE profitable?

Yes, AULAGNON LAFFOUCRIERE & CIE generated a net profit of 77 k€ in 2022.

Where is the headquarters of AULAGNON LAFFOUCRIERE & CIE ?

The headquarters of AULAGNON LAFFOUCRIERE & CIE is located in SAINT-HEAND (42570), in the department Loire.

Where to find the tax return of AULAGNON LAFFOUCRIERE & CIE ?

The tax return of AULAGNON LAFFOUCRIERE & CIE 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 AULAGNON LAFFOUCRIERE & CIE operate?

AULAGNON LAFFOUCRIERE & CIE operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.