ETABLISSEMENTS LASCAUX : revenue, balance sheet and financial ratios

ETABLISSEMENTS LASCAUX is a French company founded 49 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BRIVE LA GAILLARDE (19100), this company of category ETI shows in 2024 a revenue of 4.7 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 - ETABLISSEMENTS LASCAUX (SIREN 311492326)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 743 775 € 5 340 769 € 6 191 262 € 5 853 505 € 4 294 487 € 3 393 455 € 3 393 455 € 2 910 910 € 2 734 891 €
Net income -443 807 € -162 494 € 6 722 € 128 220 € 90 283 € -149 214 € -149 214 € -23 277 € 5 912 €
EBITDA -372 997 € -27 438 € 229 645 € 486 538 € 271 209 € -129 674 € -129 674 € -3 007 € 80 208 €
Net margin -9.4% -3.0% 0.1% 2.2% 2.1% -4.4% -4.4% -0.8% 0.2%

Revenue and income statement

In 2024, ETABLISSEMENTS LASCAUX achieves revenue of 4.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Significant drop of -11% vs 2023. After deducting consumption (3.4 M€), gross margin stands at 1.4 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -373 k€, representing -7.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -1259%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -444 k€ (-9.4% of revenue), which will impact equity.

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

4 743 775 €

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

1 359 735 €

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

-372 997 €

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

-578 601 €

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

-443 807 €

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

-7.9%

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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 93%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

92.869%

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

35.13%

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

-5.227%

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

-1.874

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

27.8%

Solvency indicators evolution
ETABLISSEMENTS LASCAUX

Sector positioning

Debt ratio
92.87 2024
2022
2023
2024
Q1: 2.11
Med: 17.78
Q3: 57.25
Average +13 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS LASCAUX (92.87) 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
35.13% 2024
2022
2023
2024
Q1: 25.79%
Med: 46.44%
Q3: 64.03%
Average -18 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS LASCAUX (35.1%) 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
-1.87 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.37 years
Q3: 2.35 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS LASCAUX (-1.87) 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 160.28. 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

160.284

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

-8.059

Liquidity indicators evolution
ETABLISSEMENTS LASCAUX

Sector positioning

Liquidity ratio
160.28 2024
2022
2023
2024
Q1: 160.67
Med: 234.81
Q3: 352.8
Watch -27 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS LASCAUX (160.28) 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
-8.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.35x
Q3: 8.54x
Average -45 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS LASCAUX (-8.1x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 161 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2024, WCR increased by +45%, requiring additional financing.

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

2 121 416 €

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

54 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

51 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

132 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

161 j

WCR and payment terms evolution
ETABLISSEMENTS LASCAUX

Positioning of ETABLISSEMENTS LASCAUX in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 758 838€ to 1 072 568€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
758k€ 985k€ 1072k€
985 282 € Range: 758 838€ - 1 072 568€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 bois et de matériaux de construction )

Compare ETABLISSEMENTS LASCAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about ETABLISSEMENTS LASCAUX

What is the revenue of ETABLISSEMENTS LASCAUX ?

The revenue of ETABLISSEMENTS LASCAUX in 2024 is 4.7 M€.

Is ETABLISSEMENTS LASCAUX profitable?

ETABLISSEMENTS LASCAUX recorded a net loss in 2024.

Where is the headquarters of ETABLISSEMENTS LASCAUX ?

The headquarters of ETABLISSEMENTS LASCAUX is located in BRIVE LA GAILLARDE (19100), in the department Correze.

Where to find the tax return of ETABLISSEMENTS LASCAUX ?

The tax return of ETABLISSEMENTS LASCAUX 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 LASCAUX operate?

ETABLISSEMENTS LASCAUX operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.