FINANCIERE LAURENT MORINIERE : revenue, balance sheet and financial ratios

FINANCIERE LAURENT MORINIERE is a French company founded 19 years ago, specialized in the sector Activités des sociétés holding. Based in SAINTE-GEMMES-SUR-LOIRE (49130), this company of category PME shows in 2025 a revenue of 278 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 - FINANCIERE LAURENT MORINIERE (SIREN 498085901)
Indicator 2025 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 278 500 € 364 951 € 387 600 € 215 300 € 237 804 € 214 801 € 236 775 € 234 204 € 213 761 €
Net income 18 082 € -674 580 € -122 144 € 2 264 € 10 955 € 142 € 37 721 € -38 276 € 14 905 €
EBITDA -15 753 € 61 797 € 26 447 € -39 214 € 1 359 € 6 573 € 1 830 € 812 € 21 637 €
Net margin 6.5% -184.8% -31.5% 1.1% 4.6% 0.1% 15.9% -16.3% 7.0%

Revenue and income statement

In 2025, FINANCIERE LAURENT MORINIERE achieves revenue of 278 k€. Revenue is growing positively over 9 years (CAGR: +3.0%). Significant drop of -24% vs 2024. After deducting consumption (0 €), gross margin stands at 278 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 -16 k€, representing -5.7% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -125%, reducing margin by 22.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 6.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

278 500 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

278 500 €

EBITDA (2025) ?
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

-15 753 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-32 286 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

18 082 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.7%

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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 -16%. 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 -87%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-15.736%

Financial autonomy (2025) ?
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

-87.344%

Cash flow / Revenue (2025) ?
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

-236.397%

Repayment capacity (2025) ?
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

-0.116

Asset age ratio (2025) ?
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

33.1%

Solvency indicators evolution
FINANCIERE LAURENT MORINIERE

Sector positioning

Debt ratio
-15.74 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Excellent -50 pts over 3 years

In 2025, the debt ratio of FINANCIERE LAURENT MORINIERE (-15.74) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-87.34% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average -6 pts over 3 years

In 2025, the financial autonomy of FINANCIERE LAURENT MORINIERE (-87.3%) 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
-0.12 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of FINANCIERE LAURENT MORINIERE (-0.12) 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 14.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

14.208

Interest coverage (2025) ?
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
FINANCIERE LAURENT MORINIERE

Sector positioning

Liquidity ratio
14.21 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average

In 2025, the liquidity ratio of FINANCIERE LAURENT MORINIERE (14.21) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 3 years

In 2025, the interest coverage of FINANCIERE LAURENT MORINIERE (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). WCR is negative (-1035 days): operations structurally generate cash. Notable WCR improvement over the period (-14388%), freeing up cash.

Operating WCR (2025) ?
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

-800 832 €

Customer credit (2025) ?
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

76 j

Supplier credit (2025) ?
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

116 j

Inventory turnover (2025) ?
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 (2025) ?
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

-1035 j

WCR and payment terms evolution
FINANCIERE LAURENT MORINIERE

Positioning of FINANCIERE LAURENT MORINIERE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 84 717€ to 298 130€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
84k€ 142k€ 298k€
142 815 € Range: 84 717€ - 298 130€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare FINANCIERE LAURENT MORINIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about FINANCIERE LAURENT MORINIERE

What is the revenue of FINANCIERE LAURENT MORINIERE ?

The revenue of FINANCIERE LAURENT MORINIERE in 2025 is 278 k€.

Is FINANCIERE LAURENT MORINIERE profitable?

Yes, FINANCIERE LAURENT MORINIERE generated a net profit of 18 k€ in 2025.

Where is the headquarters of FINANCIERE LAURENT MORINIERE ?

The headquarters of FINANCIERE LAURENT MORINIERE is located in SAINTE-GEMMES-SUR-LOIRE (49130), in the department Maine-et-Loire.

Where to find the tax return of FINANCIERE LAURENT MORINIERE ?

The tax return of FINANCIERE LAURENT MORINIERE 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 FINANCIERE LAURENT MORINIERE operate?

FINANCIERE LAURENT MORINIERE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.