EURL VINCENT LAFITTE : revenue, balance sheet and financial ratios

EURL VINCENT LAFITTE is a French company founded 12 years ago, specialized in the sector Construction de voies ferrées de surface et souterraines. Based in PEYREHORADE (40300), this company of category PME shows in 2022 a revenue of 209 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 - EURL VINCENT LAFITTE (SIREN 794778746)
Indicator 2022 2021 2020 2019 2018 2016
Revenue 208 955 € 223 776 € 168 326 € 247 744 € 230 843 € 225 401 €
Net income 7 973 € 19 924 € 16 126 € 1 347 € 16 668 € 13 015 €
EBITDA 18 561 € 24 377 € 4 291 € 7 548 € 25 980 € 32 030 €
Net margin 3.8% 8.9% 9.6% 0.5% 7.2% 5.8%

Revenue and income statement

In 2022, EURL VINCENT LAFITTE achieves revenue of 209 k€. Activity remains stable over the period (CAGR: -1.3%). Slight decline of -7% vs 2021. After deducting consumption (11 k€), gross margin stands at 198 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 8.9% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -24%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 3.8% 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

208 955 €

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

197 649 €

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

18 561 €

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

8 024 €

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

7 973 €

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

8.9%

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 246%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

245.68%

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

20.707%

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

8.728%

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

4.947

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

24.5%

Solvency indicators evolution
EURL VINCENT LAFITTE

Sector positioning

Debt ratio
245.68 2022
2020
2021
2022
Q1: 0.02
Med: 57.81
Q3: 147.71
Watch

In 2022, the debt ratio of EURL VINCENT LAFITTE (245.68) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
20.71% 2022
2020
2021
2022
Q1: 6.45%
Med: 21.02%
Q3: 39.1%
Average -24 pts over 3 years

In 2022, the financial autonomy of EURL VINCENT LAFITTE (20.7%) 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
4.95 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.77 years
Q3: 3.33 years
Watch

In 2022, the repayment capacity of EURL VINCENT LAFITTE (4.95) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 305.20. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

305.201

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

0.302

Liquidity indicators evolution
EURL VINCENT LAFITTE

Sector positioning

Liquidity ratio
305.2 2022
2020
2021
2022
Q1: 133.2
Med: 178.07
Q3: 247.25
Excellent -8 pts over 3 years

In 2022, the liquidity ratio of EURL VINCENT LAFITTE (305.20) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.3x 2022
2020
2021
2022
Q1: -0.24x
Med: 0.35x
Q3: 4.1x
Average +9 pts over 3 years

In 2022, the interest coverage of EURL VINCENT LAFITTE (0.3x) 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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The gap of 82 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 60 days of revenue, i.e. 35 k€ to permanently finance. Over 2016-2022, WCR increased by +106%, 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

34 992 €

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

105 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

23 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

60 j

WCR and payment terms evolution
EURL VINCENT LAFITTE

Positioning of EURL VINCENT LAFITTE in its sector

Comparison with sector Construction de voies ferrées de surface et souterraines

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of EURL VINCENT LAFITTE is estimated at 14 919 € (range 8 916€ - 43 731€). With an EBITDA of 18 561€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
76 tx
8k€ 14k€ 43k€
14 919 € Range: 8 916€ - 43 731€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
18 561 € × 0.6x
Estimation 11 161 €
5 273€ - 49 120€
Revenue Multiple 30%
208 955 € × 0.13x
Estimation 28 180 €
20 078€ - 51 831€
Net Income Multiple 20%
7 973 € × 0.6x
Estimation 4 425 €
1 283€ - 18 112€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Construction de voies ferrées de surface et souterraines)

Compare EURL VINCENT LAFITTE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de voies ferrées de surface et souterraines

Frequently asked questions about EURL VINCENT LAFITTE

What is the revenue of EURL VINCENT LAFITTE ?

The revenue of EURL VINCENT LAFITTE in 2022 is 209 k€.

Is EURL VINCENT LAFITTE profitable?

Yes, EURL VINCENT LAFITTE generated a net profit of 8 k€ in 2022.

Where is the headquarters of EURL VINCENT LAFITTE ?

The headquarters of EURL VINCENT LAFITTE is located in PEYREHORADE (40300), in the department Landes.

Where to find the tax return of EURL VINCENT LAFITTE ?

The tax return of EURL VINCENT LAFITTE 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 VINCENT LAFITTE operate?

EURL VINCENT LAFITTE operates in the sector Construction de voies ferrées de surface et souterraines (NAF code 42.12Z). See the 'Sector positioning' section above to compare the company with its competitors.