ETABLISSEMENTS LARROQUE ET FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS LARROQUE ET FILS is a French company founded 63 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in FIGEAC (46100), this company of category PME shows in 2022 a revenue of 180 k€. 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 - ETABLISSEMENTS LARROQUE ET FILS (SIREN 631650256)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 180 000 € 180 000 € 404 392 € 171 267 € 166 567 € 85 060 € 85 060 €
Net income 74 801 € 92 102 € 90 424 € 0 € 0 € 0 € 0 €
EBITDA 93 186 € 108 706 € 350 368 € 137 064 € 114 504 € 56 287 € 55 098 €
Net margin 41.6% 51.2% 22.4% 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2022, ETABLISSEMENTS LARROQUE ET FILS achieves revenue of 180 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +13.3%. Slight decline of 0% vs 2021. After deducting consumption (0 €), gross margin stands at 180 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 93 k€, representing 51.8% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -14%, reducing margin by 8.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 41.6% 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

180 000 €

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

180 000 €

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

93 186 €

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

94 856 €

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

74 801 €

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

51.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 40.9% 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

80.173%

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

52.995%

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

40.9%

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

3.64

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

86.0%

Solvency indicators evolution
ETABLISSEMENTS LARROQUE ET FILS

Sector positioning

Debt ratio
80.17 2022
2020
2021
2022
Q1: 5.66
Med: 52.8
Q3: 150.84
Average -18 pts over 3 years

In 2022, the debt ratio of ETABLISSEMENTS LARROQUE E... (80.17) 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
52.99% 2022
2020
2021
2022
Q1: 13.84%
Med: 30.83%
Q3: 53.78%
Good +39 pts over 3 years

In 2022, the financial autonomy of ETABLISSEMENTS LARROQUE E... (53.0%) 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
3.64 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.77 years
Q3: 4.48 years
Average +12 pts over 3 years

In 2022, the repayment capacity of ETABLISSEMENTS LARROQUE E... (3.64) 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 211.67. 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

211.67

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

0.0

Liquidity indicators evolution
ETABLISSEMENTS LARROQUE ET FILS

Sector positioning

Liquidity ratio
211.67 2022
2020
2021
2022
Q1: 136.37
Med: 203.89
Q3: 374.78
Good -24 pts over 3 years

In 2022, the liquidity ratio of ETABLISSEMENTS LARROQUE E... (211.67) 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
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.22x
Q3: 7.71x
Average

In 2022, the interest coverage of ETABLISSEMENTS LARROQUE E... (0.0x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 228 days. Excellent situation: suppliers finance 196 days of the operating cycle (retail model). Overall, WCR represents 41 days of revenue, i.e. 21 k€ to permanently finance. Over 2016-2022, WCR increased by +1432%, 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

20 615 €

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

32 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

228 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

0 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

41 j

WCR and payment terms evolution
ETABLISSEMENTS LARROQUE ET FILS

Positioning of ETABLISSEMENTS LARROQUE ET FILS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2022, the value of ETABLISSEMENTS LARROQUE ET FILS is estimated at 108 855 € (range 44 071€ - 301 550€). With an EBITDA of 93 186€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.16x (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
148 transactions
44k€ 108k€ 301k€
108 855 € Range: 44 071€ - 301 550€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
93 186 € × 1.2x
Estimation 110 286 €
49 202€ - 340 082€
Revenue Multiple 30%
180 000 € × 0.16x
Estimation 28 355 €
17 015€ - 85 900€
Net Income Multiple 20%
74 801 € × 3.0x
Estimation 226 031 €
71 832€ - 528 697€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)

Compare ETABLISSEMENTS LARROQUE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ETABLISSEMENTS LARROQUE ET FILS

What is the revenue of ETABLISSEMENTS LARROQUE ET FILS ?

The revenue of ETABLISSEMENTS LARROQUE ET FILS in 2022 is 180 k€.

Is ETABLISSEMENTS LARROQUE ET FILS profitable?

Yes, ETABLISSEMENTS LARROQUE ET FILS generated a net profit of 75 k€ in 2022.

Where is the headquarters of ETABLISSEMENTS LARROQUE ET FILS ?

The headquarters of ETABLISSEMENTS LARROQUE ET FILS is located in FIGEAC (46100), in the department Lot.

Where to find the tax return of ETABLISSEMENTS LARROQUE ET FILS ?

The tax return of ETABLISSEMENTS LARROQUE ET FILS 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 LARROQUE ET FILS operate?

ETABLISSEMENTS LARROQUE ET FILS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.