ETABLISEMENTS LOUIT : revenue, balance sheet and financial ratios

ETABLISEMENTS LOUIT is a French company founded 58 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in BASSOUES (32320), this company of category ETI shows in 2024 a revenue of 6.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ETABLISEMENTS LOUIT (SIREN 396820292)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 404 415 € 8 834 135 € 11 760 629 € 9 573 519 € 8 311 198 € 8 006 494 € 8 595 912 € 8 431 927 € 8 480 645 €
Net income 106 676 € 111 733 € 390 528 € 275 632 € 141 225 € 33 407 € 119 331 € 122 011 € 87 844 €
EBITDA 172 645 € 239 210 € 651 770 € 340 643 € 302 998 € 134 760 € 315 178 € 273 996 € 271 431 €
Net margin 1.7% 1.3% 3.3% 2.9% 1.7% 0.4% 1.4% 1.4% 1.0%

Revenue and income statement

In 2024, ETABLISEMENTS LOUIT achieves revenue of 6.4 M€. Activity remains stable over the period (CAGR: -3.4%). Significant drop of -28% vs 2023. After deducting consumption (5.5 M€), gross margin stands at 873 k€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 173 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 107 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 404 415 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

872 522 €

EBITDA (2024) ?
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

172 645 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

116 778 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

106 676 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.7%

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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 0%. 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
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 (2024) ?
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

82.046%

Cash flow / Revenue (2024) ?
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

2.525%

Repayment capacity (2024) ?
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 (2024) ?
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

4.5%

Solvency indicators evolution
ETABLISEMENTS LOUIT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 6.05
Med: 44.93
Q3: 120.21
Excellent

In 2024, the debt ratio of ETABLISEMENTS LOUIT (0.00) 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
82.05% 2024
2022
2023
2024
Q1: 20.03%
Med: 38.65%
Q3: 57.23%
Excellent +11 pts over 3 years

In 2024, the financial autonomy of ETABLISEMENTS LOUIT (82.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.88 years
Q3: 5.75 years
Excellent -13 pts over 3 years

In 2024, the repayment capacity of ETABLISEMENTS LOUIT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 508.24. 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 3.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

508.237

Interest coverage (2024) ?
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

3.859

Liquidity indicators evolution
ETABLISEMENTS LOUIT

Sector positioning

Liquidity ratio
508.24 2024
2022
2023
2024
Q1: 134.88
Med: 211.56
Q3: 350.49
Excellent

In 2024, the liquidity ratio of ETABLISEMENTS LOUIT (508.24) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.86x 2024
2022
2023
2024
Q1: 0.0x
Med: 8.11x
Q3: 42.47x
Average

In 2024, the interest coverage of ETABLISEMENTS LOUIT (3.9x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 18 days of gap between collections and payments. Inventory turnover is 83 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 155 days of revenue, i.e. 2.8 M€ to permanently finance.

Operating WCR (2024) ?
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

2 753 706 €

Customer credit (2024) ?
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

62 j

Supplier credit (2024) ?
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

44 j

Inventory turnover (2024) ?
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

83 j

WCR in days of revenue (2024) ?
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

155 j

WCR and payment terms evolution
ETABLISEMENTS LOUIT

Positioning of ETABLISEMENTS LOUIT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of ETABLISEMENTS LOUIT is estimated at 362 236 € (range 233 915€ - 591 178€). With an EBITDA of 172 645€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
94 tx
233k€ 362k€ 591k€
362 236 € Range: 233 915€ - 591 178€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
172 645 € × 0.5x
Estimation 84 194 €
49 713€ - 359 950€
Revenue Multiple 30%
6 404 415 € × 0.15x
Estimation 967 852 €
656 877€ - 1 111 163€
Net Income Multiple 20%
106 676 € × 1.4x
Estimation 148 919 €
59 978€ - 389 275€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare ETABLISEMENTS LOUIT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about ETABLISEMENTS LOUIT

What is the revenue of ETABLISEMENTS LOUIT ?

The revenue of ETABLISEMENTS LOUIT in 2024 is 6.4 M€.

Is ETABLISEMENTS LOUIT profitable?

Yes, ETABLISEMENTS LOUIT generated a net profit of 107 k€ in 2024.

Where is the headquarters of ETABLISEMENTS LOUIT ?

The headquarters of ETABLISEMENTS LOUIT is located in BASSOUES (32320), in the department Gers.

Where to find the tax return of ETABLISEMENTS LOUIT ?

The tax return of ETABLISEMENTS LOUIT 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 ETABLISEMENTS LOUIT operate?

ETABLISEMENTS LOUIT operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.