ENTREPRISE LAURENT BAPTISTAN : revenue, balance sheet and financial ratios

ENTREPRISE LAURENT BAPTISTAN is a French company founded 62 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-PERDON (40090), this company of category PME shows in 2022 a revenue of 6.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ENTREPRISE LAURENT BAPTISTAN (SIREN 896450194)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 5 985 056 € 7 166 757 € 8 980 623 € 2 449 452 € 6 393 949 € 6 455 110 € 6 673 632 €
Net income 457 109 € -832 229 € 5 061 € 17 023 € 34 689 € -856 768 € -265 669 €
EBITDA 166 775 € -1 218 362 € -233 734 € -91 156 € -303 805 € -716 511 € -435 834 €
Net margin 7.6% -11.6% 0.1% 0.7% 0.5% -13.3% -4.0%

Revenue and income statement

In 2022, ENTREPRISE LAURENT BAPTISTAN achieves revenue of 6.0 M€. Activity remains stable over the period (CAGR: -1.8%). Significant drop of -16% vs 2021. After deducting consumption (1.1 M€), gross margin stands at 4.8 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 167 k€, representing 2.8% of revenue. Positive scissor effect: EBITDA margin improves by +19.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 457 k€, i.e. 7.6% 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

5 985 056 €

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

4 849 303 €

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

166 775 €

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

155 481 €

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

457 109 €

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

2.8%

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Chart evolution

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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 -429%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

-428.565%

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

-1.788%

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

1.817%

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

7.335

Asset age ratio (2022) ?
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

14.6%

Solvency indicators evolution
ENTREPRISE LAURENT BAPTISTAN

Sector positioning

Debt ratio
-428.56 2022
2020
2021
2022
Q1: 8.94
Med: 40.44
Q3: 111.6
Excellent -51 pts over 3 years

In 2022, the debt ratio of ENTREPRISE LAURENT BAPTISTAN (-428.56) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-1.79% 2022
2020
2021
2022
Q1: 19.3%
Med: 36.62%
Q3: 54.23%
Average

In 2022, the financial autonomy of ENTREPRISE LAURENT BAPTISTAN (-1.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.33 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.85 years
Q3: 2.66 years
Average +50 pts over 3 years

In 2022, the repayment capacity of ENTREPRISE LAURENT BAPTISTAN (7.33) 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 103.40. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

103.404

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

1.712

Liquidity indicators evolution
ENTREPRISE LAURENT BAPTISTAN

Sector positioning

Liquidity ratio
103.4 2022
2020
2021
2022
Q1: 140.75
Med: 198.01
Q3: 288.13
Watch

In 2022, the liquidity ratio of ENTREPRISE LAURENT BAPTISTAN (103.40) 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
1.71x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.87x
Q3: 3.24x
Good +34 pts over 3 years

In 2022, the interest coverage of ENTREPRISE LAURENT BAPTISTAN (1.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 437 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 706 days. Excellent situation: suppliers finance 269 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 460 days of revenue, i.e. 7.6 M€ to permanently finance. Over 2016-2022, WCR increased by +213%, requiring additional financing.

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

7 641 839 €

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

437 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

706 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

15 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

460 j

WCR and payment terms evolution
ENTREPRISE LAURENT BAPTISTAN

Positioning of ENTREPRISE LAURENT BAPTISTAN in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of ENTREPRISE LAURENT BAPTISTAN is estimated at 839 079 € (range 333 630€ - 2 076 234€). With an EBITDA of 166 775€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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 2022
120 transactions
333k€ 839k€ 2076k€
839 079 € Range: 333 630€ - 2 076 234€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
166 775 € × 1.4x
Estimation 229 014 €
54 215€ - 606 958€
Revenue Multiple 30%
5 985 056 € × 0.22x
Estimation 1 343 953 €
722 891€ - 2 910 304€
Net Income Multiple 20%
457 109 € × 3.5x
Estimation 1 606 936 €
448 277€ - 4 498 323€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare ENTREPRISE LAURENT BAPTISTAN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about ENTREPRISE LAURENT BAPTISTAN

What is the revenue of ENTREPRISE LAURENT BAPTISTAN ?

The revenue of ENTREPRISE LAURENT BAPTISTAN in 2022 is 6.0 M€.

Is ENTREPRISE LAURENT BAPTISTAN profitable?

Yes, ENTREPRISE LAURENT BAPTISTAN generated a net profit of 457 k€ in 2022.

Where is the headquarters of ENTREPRISE LAURENT BAPTISTAN ?

The headquarters of ENTREPRISE LAURENT BAPTISTAN is located in SAINT-PERDON (40090), in the department Landes.

Where to find the tax return of ENTREPRISE LAURENT BAPTISTAN ?

The tax return of ENTREPRISE LAURENT BAPTISTAN 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 ENTREPRISE LAURENT BAPTISTAN operate?

ENTREPRISE LAURENT BAPTISTAN operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.