ETABLISSEMENTS LAVAL ET LECAMUS REUNIS : revenue, balance sheet and financial ratios

ETABLISSEMENTS LAVAL ET LECAMUS REUNIS is a French company founded 70 years ago, specialized in the sector Production d'électricité. Based in CASTRES (81100), this company of category PME shows in 2022 a revenue of 308 k€. 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 LAVAL ET LECAMUS REUNIS (SIREN 715620985)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 307 640 € 377 505 € 208 398 € 267 053 € 325 026 € 226 136 € 244 058 €
Net income 61 339 € 8 475 € -64 830 € 25 202 € 55 217 € 6 261 € 2 738 €
EBITDA 16 609 € 151 043 € -167 691 € 98 695 € 154 930 € 85 916 € 100 014 €
Net margin 19.9% 2.2% -31.1% 9.4% 17.0% 2.8% 1.1%

Revenue and income statement

In 2022, ETABLISSEMENTS LAVAL ET LECAMUS REUNIS achieves revenue of 308 k€. Revenue is growing positively over 7 years (CAGR: +3.9%). Significant drop of -19% vs 2021. After deducting consumption (0 €), gross margin stands at 308 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 17 k€, representing 5.4% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -89%, reducing margin by 34.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 19.9% 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

307 640 €

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

307 640 €

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

16 609 €

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

-140 915 €

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

61 339 €

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

5.4%

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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 214%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

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

214.015%

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

30.363%

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

-6.673%

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

-102.253

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

65.2%

Solvency indicators evolution
ETABLISSEMENTS LAVAL ET LECAMUS REUNIS

Sector positioning

Debt ratio
214.01 2022
2020
2021
2022
Q1: -215.08
Med: 0.0
Q3: 217.86
Average

In 2022, the debt ratio of ETABLISSEMENTS LAVAL ET L... (214.01) 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
30.36% 2022
2020
2021
2022
Q1: -4.7%
Med: 7.52%
Q3: 53.08%
Good

In 2022, the financial autonomy of ETABLISSEMENTS LAVAL ET L... (30.4%) 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
-102.25 years 2022
2020
2021
2022
Q1: -1.73 years
Med: 0.0 years
Q3: 6.9 years
Excellent

In 2022, the repayment capacity of ETABLISSEMENTS LAVAL ET L... (-102.25) 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 243.37. 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 217.4x. Operating income very largely covers interest expenses: high safety margin.

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

243.37

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

217.376

Liquidity indicators evolution
ETABLISSEMENTS LAVAL ET LECAMUS REUNIS

Sector positioning

Liquidity ratio
243.37 2022
2020
2021
2022
Q1: 69.32
Med: 201.89
Q3: 755.4
Good +12 pts over 3 years

In 2022, the liquidity ratio of ETABLISSEMENTS LAVAL ET L... (243.37) 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
217.38x 2022
2020
2021
2022
Q1: -0.06x
Med: 0.31x
Q3: 15.0x
Excellent +50 pts over 3 years

In 2022, the interest coverage of ETABLISSEMENTS LAVAL ET L... (217.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). Overall, WCR represents 61 days of revenue, i.e. 52 k€ to permanently finance.

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

52 000 €

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

75 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

159 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

61 j

WCR and payment terms evolution
ETABLISSEMENTS LAVAL ET LECAMUS REUNIS

Positioning of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS is estimated at 119 272 € (range 23 745€ - 529 738€). With an EBITDA of 16 609€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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 2022
85 tx
23k€ 119k€ 529k€
119 272 € Range: 23 745€ - 529 738€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
16 609 € × 2.4x
Estimation 40 188 €
4 410€ - 150 794€
Revenue Multiple 30%
307 640 € × 0.69x
Estimation 212 838 €
41 902€ - 1 080 074€
Net Income Multiple 20%
61 339 € × 2.9x
Estimation 176 634 €
44 851€ - 651 597€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare ETABLISSEMENTS LAVAL ET LECAMUS REUNIS with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about ETABLISSEMENTS LAVAL ET LECAMUS REUNIS

What is the revenue of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS ?

The revenue of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS in 2022 is 308 k€.

Is ETABLISSEMENTS LAVAL ET LECAMUS REUNIS profitable?

Yes, ETABLISSEMENTS LAVAL ET LECAMUS REUNIS generated a net profit of 61 k€ in 2022.

Where is the headquarters of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS ?

The headquarters of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS is located in CASTRES (81100), in the department Tarn.

Where to find the tax return of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS ?

The tax return of ETABLISSEMENTS LAVAL ET LECAMUS REUNIS 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 LAVAL ET LECAMUS REUNIS operate?

ETABLISSEMENTS LAVAL ET LECAMUS REUNIS operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.