ETABLISSEMENTS C. LOUTTE : revenue, balance sheet and financial ratios

ETABLISSEMENTS C. LOUTTE is a French company founded 68 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de textiles. Based in SAINT-QUENTIN (02100), this company of category PME shows in 2023 a revenue of 1.2 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

Financial history - ETABLISSEMENTS C. LOUTTE (SIREN 585880677)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 174 279 € 1 270 667 € 1 386 519 € 1 637 296 € 1 346 453 € 1 350 069 € 1 484 182 € 1 563 654 €
Net income -22 969 € 10 096 € 86 581 € 153 603 € 76 289 € 67 326 € 118 365 € 152 982 €
EBITDA -389 € 34 214 € 104 312 € 211 469 € 80 843 € 71 733 € 131 389 € 147 356 €
Net margin -2.0% 0.8% 6.2% 9.4% 5.7% 5.0% 8.0% 9.8%

Revenue and income statement

In 2023, ETABLISSEMENTS C. LOUTTE achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -4.0%). Slight decline of -8% vs 2022. After deducting consumption (490 k€), gross margin stands at 684 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -389 €, representing -0.0% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -101%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -23 k€ (-2.0% 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

1 174 279 €

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

683 933 €

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

-389 €

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

-10 662 €

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

-22 969 €

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

-0.0%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

31.74%

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

58.265%

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

-1.364%

Repayment capacity (2023) ?
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

-12.837

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

21.3%

Solvency indicators evolution
ETABLISSEMENTS C. LOUTTE

Sector positioning

Debt ratio
31.74 2023
2021
2022
2023
Q1: 0.01
Med: 13.62
Q3: 59.76
Average +11 pts over 3 years

In 2023, the debt ratio of ETABLISSEMENTS C. LOUTTE (31.74) 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
58.27% 2023
2021
2022
2023
Q1: 9.69%
Med: 38.32%
Q3: 61.97%
Good

In 2023, the financial autonomy of ETABLISSEMENTS C. LOUTTE (58.3%) 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
-12.84 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.58 years
Excellent -41 pts over 3 years

In 2023, the repayment capacity of ETABLISSEMENTS C. LOUTTE (-12.84) 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 397.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

397.602

Interest coverage (2023) ?
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

-3065.039

Liquidity indicators evolution
ETABLISSEMENTS C. LOUTTE

Sector positioning

Liquidity ratio
397.6 2023
2021
2022
2023
Q1: 131.79
Med: 232.37
Q3: 430.36
Good

In 2023, the liquidity ratio of ETABLISSEMENTS C. LOUTTE (397.60) 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.

Interest coverage
-3065.04x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 6.14x
Watch -73 pts over 3 years

In 2023, the interest coverage of ETABLISSEMENTS C. LOUTTE (-3065.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 187 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 290 days of revenue, i.e. 946 k€ 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

946 117 €

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

79 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

72 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

187 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

290 j

WCR and payment terms evolution
ETABLISSEMENTS C. LOUTTE

Positioning of ETABLISSEMENTS C. LOUTTE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de textiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 159 574€ to 511 340€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
159k€ 362k€ 511k€
362 605 € Range: 159 574€ - 511 340€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 textiles)

Compare ETABLISSEMENTS C. LOUTTE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de textiles

Frequently asked questions about ETABLISSEMENTS C. LOUTTE

What is the revenue of ETABLISSEMENTS C. LOUTTE ?

The revenue of ETABLISSEMENTS C. LOUTTE in 2023 is 1.2 M€.

Is ETABLISSEMENTS C. LOUTTE profitable?

ETABLISSEMENTS C. LOUTTE recorded a net loss in 2023.

Where is the headquarters of ETABLISSEMENTS C. LOUTTE ?

The headquarters of ETABLISSEMENTS C. LOUTTE is located in SAINT-QUENTIN (02100), in the department Aisne.

Where to find the tax return of ETABLISSEMENTS C. LOUTTE ?

The tax return of ETABLISSEMENTS C. LOUTTE 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 ETABLISSEMENTS C. LOUTTE operate?

ETABLISSEMENTS C. LOUTTE operates in the sector Commerce de gros (commerce interentreprises) de textiles (NAF code 46.41Z). See the 'Sector positioning' section above to compare the company with its competitors.