EURL LAGIER : revenue, balance sheet and financial ratios

EURL LAGIER is a French company founded 28 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in LE TAMPON (97430), this company of category PME shows in 2020 a revenue of 8.3 M€. 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 - EURL LAGIER (SIREN 418534996)
Indicator 2024 2020 2019 2018 2017 2016
Revenue N/C 8 303 014 € 6 907 335 € 6 943 925 € 6 509 178 € 6 458 488 €
Net income 81 416 € 399 537 € 155 832 € 80 160 € 220 372 € 189 629 €
EBITDA N/C 663 742 € 321 867 € 200 773 € 442 801 € 407 414 €
Net margin N/C 4.8% 2.3% 1.2% 3.4% 2.9%

Revenue and income statement

In 2024, EURL LAGIER generates positive net income of 81 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 190 k€ -> 81 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

81 416 €

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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 26%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 56%. 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

25.555%

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

55.792%

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

15.4%

Solvency indicators evolution
EURL LAGIER

Sector positioning

Debt ratio
25.55 2024
2019
2020
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Good +17 pts over 3 years

In 2024, the debt ratio of EURL LAGIER (25.55) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.79% 2024
2019
2020
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Good -14 pts over 3 years

In 2024, the financial autonomy of EURL LAGIER (55.8%) 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
2.05 years 2020
2019
2020
Q1: 0.13 years
Med: 1.48 years
Q3: 3.62 years
Average +23 pts over 2 years

In 2020, the repayment capacity of EURL LAGIER (2.05) 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 314.94. 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

314.935

Liquidity indicators evolution
EURL LAGIER

Sector positioning

Liquidity ratio
314.94 2024
2019
2020
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Good

In 2024, the liquidity ratio of EURL LAGIER (314.94) 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
0.24x 2020
2019
2020
Q1: 0.07x
Med: 1.2x
Q3: 4.12x
Average

In 2020, the interest coverage of EURL LAGIER (0.2x) 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
EURL LAGIER

Positioning of EURL LAGIER in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 178 875€ to 948 739€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
178k€ 465k€ 948k€
465 966 € Range: 178 875€ - 948 739€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare EURL LAGIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about EURL LAGIER

What is the revenue of EURL LAGIER ?

The revenue of EURL LAGIER in 2020 is 8.3 M€.

Is EURL LAGIER profitable?

Yes, EURL LAGIER generated a net profit of 81 k€ in 2024.

Where is the headquarters of EURL LAGIER ?

The headquarters of EURL LAGIER is located in LE TAMPON (97430), in the department La Reunion.

Where to find the tax return of EURL LAGIER ?

The tax return of EURL LAGIER 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 EURL LAGIER operate?

EURL LAGIER operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.