ETABLISSEMENTS LAHAYE : revenue, balance sheet and financial ratios

ETABLISSEMENTS LAHAYE is a French company founded 38 years ago, specialized in the sector Fabrication d'articles textiles, sauf habillement. Based in LYS-HAUT-LAYON (49310), this company of category PME shows in 2022 a revenue of 1.5 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 LAHAYE (SIREN 344264395)
Indicator 2024 2023 2022 2021 2018 2017 2016
Revenue N/C N/C 1 471 731 € N/C 1 066 300 € 1 014 165 € 901 477 €
Net income 57 668 € 107 582 € 122 336 € 128 995 € 59 688 € 58 985 € 66 924 €
EBITDA N/C N/C 171 033 € N/C 77 481 € 75 873 € 93 597 €
Net margin N/C N/C 8.3% N/C 5.6% 5.8% 7.4%

Revenue and income statement

In 2024, ETABLISSEMENTS LAHAYE generates positive net income of 58 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 67 k€ -> 58 k€.

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

57 668 €

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

32.662%

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

54.951%

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

26.1%

Solvency indicators evolution
ETABLISSEMENTS LAHAYE

Sector positioning

Debt ratio
32.66 2024
2022
2023
2024
Q1: 3.65
Med: 18.52
Q3: 54.59
Average +6 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS LAHAYE (32.66) 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
54.95% 2024
2022
2023
2024
Q1: 26.2%
Med: 49.95%
Q3: 68.42%
Good

In 2024, the financial autonomy of ETABLISSEMENTS LAHAYE (55.0%) 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
1.35 years 2022
2022
Q1: 0.0 years
Med: 0.74 years
Q3: 2.57 years
Average

In 2022, the repayment capacity of ETABLISSEMENTS LAHAYE (1.35) 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 315.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

315.537

Liquidity indicators evolution
ETABLISSEMENTS LAHAYE

Sector positioning

Liquidity ratio
315.54 2024
2022
2023
2024
Q1: 181.63
Med: 272.21
Q3: 405.38
Good +8 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS LAHAYE (315.54) 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
0.49x 2022
2022
Q1: 0.0x
Med: 0.76x
Q3: 4.47x
Average

In 2022, the interest coverage of ETABLISSEMENTS LAHAYE (0.5x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
ETABLISSEMENTS LAHAYE

Positioning of ETABLISSEMENTS LAHAYE in its sector

Comparison with sector Fabrication d'articles textiles, sauf habillement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 52 682€ to 501 846€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
52k€ 210k€ 501k€
210 407 € Range: 52 682€ - 501 846€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Fabrication d'articles textiles, sauf habillement)

Compare ETABLISSEMENTS LAHAYE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'articles textiles, sauf habillement

Frequently asked questions about ETABLISSEMENTS LAHAYE

What is the revenue of ETABLISSEMENTS LAHAYE ?

The revenue of ETABLISSEMENTS LAHAYE in 2022 is 1.5 M€.

Is ETABLISSEMENTS LAHAYE profitable?

Yes, ETABLISSEMENTS LAHAYE generated a net profit of 58 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS LAHAYE ?

The headquarters of ETABLISSEMENTS LAHAYE is located in LYS-HAUT-LAYON (49310), in the department Maine-et-Loire.

Where to find the tax return of ETABLISSEMENTS LAHAYE ?

The tax return of ETABLISSEMENTS LAHAYE 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 LAHAYE operate?

ETABLISSEMENTS LAHAYE operates in the sector Fabrication d'articles textiles, sauf habillement (NAF code 13.92Z). See the 'Sector positioning' section above to compare the company with its competitors.