FLP FINANCIERE LASSAGNE PORA : revenue, balance sheet and financial ratios

FLP FINANCIERE LASSAGNE PORA is a French company founded 30 years ago, specialized in the sector Activités des sièges sociaux. Based in TOURNEVILLE-SUR-MER (50660), this company of category PME shows in 2023 a revenue of 416 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 - FLP FINANCIERE LASSAGNE PORA (SIREN 401531967)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 416 160 € N/C 391 249 € 319 219 € 320 668 € 311 210 € 241 985 € 243 783 €
Net income 180 914 € -269 084 € -148 854 € -93 624 € -8 744 € 428 326 € -58 935 € -14 443 €
EBITDA 9 763 € N/C -34 919 € -8 735 € -10 279 € -28 879 € -52 289 € -45 849 €
Net margin 43.5% N/C -38.0% -29.3% -2.7% 137.6% -24.4% -5.9%

Revenue and income statement

In 2023, FLP FINANCIERE LASSAGNE PORA achieves revenue of 416 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. After deducting consumption (0 €), gross margin stands at 416 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 10 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 181 k€, i.e. 43.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

416 160 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

416 160 €

EBITDA (2023) ?
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

9 763 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 366 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

180 914 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.3%

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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 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 43.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

60.963%

Financial autonomy (2023) ?
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

56.993%

Cash flow / Revenue (2023) ?
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

43.566%

Repayment capacity (2023) ?
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

3.482

Asset age ratio (2023) ?
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

40.0%

Solvency indicators evolution
FLP FINANCIERE LASSAGNE PORA

Sector positioning

Debt ratio
60.96 2023
2021
2022
2023
Q1: 0.15
Med: 18.69
Q3: 101.54
Average -8 pts over 3 years

In 2023, the debt ratio of FLP FINANCIERE LASSAGNE PORA (60.96) 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
56.99% 2023
2021
2022
2023
Q1: 13.72%
Med: 51.34%
Q3: 84.19%
Good +10 pts over 3 years

In 2023, the financial autonomy of FLP FINANCIERE LASSAGNE PORA (57.0%) 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
3.48 years 2023
2021
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 3.83 years
Average +48 pts over 2 years

In 2023, the repayment capacity of FLP FINANCIERE LASSAGNE PORA (3.48) 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 438.78. 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 947.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

438.784

Interest coverage (2023) ?
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

947.711

Liquidity indicators evolution
FLP FINANCIERE LASSAGNE PORA

Sector positioning

Liquidity ratio
438.78 2023
2021
2022
2023
Q1: 110.3
Med: 414.17
Q3: 1926.34
Good -7 pts over 3 years

In 2023, the liquidity ratio of FLP FINANCIERE LASSAGNE PORA (438.78) 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
947.71x 2023
2021
2023
Q1: -38.61x
Med: 0.0x
Q3: 2.71x
Excellent +50 pts over 2 years

In 2023, the interest coverage of FLP FINANCIERE LASSAGNE PORA (947.7x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 386 days of revenue, i.e. 446 k€ to permanently finance.

Operating WCR (2023) ?
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

445 782 €

Customer credit (2023) ?
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

27 j

Supplier credit (2023) ?
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

22 j

Inventory turnover (2023) ?
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 (2023) ?
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

386 j

WCR and payment terms evolution
FLP FINANCIERE LASSAGNE PORA

Positioning of FLP FINANCIERE LASSAGNE PORA in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2023, the value of FLP FINANCIERE LASSAGNE PORA is estimated at 328 676 € (range 152 895€ - 709 556€). With an EBITDA of 9 763€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.52x (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 2023
89 tx
152k€ 328k€ 709k€
328 676 € Range: 152 895€ - 709 556€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
9 763 € × 4.0x
Estimation 39 260 €
20 139€ - 63 753€
Revenue Multiple 30%
416 160 € × 0.52x
Estimation 217 892 €
89 133€ - 386 158€
Net Income Multiple 20%
180 914 € × 6.7x
Estimation 1 218 393 €
580 429€ - 2 809 161€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 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 sièges sociaux)

Compare FLP FINANCIERE LASSAGNE PORA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about FLP FINANCIERE LASSAGNE PORA

What is the revenue of FLP FINANCIERE LASSAGNE PORA ?

The revenue of FLP FINANCIERE LASSAGNE PORA in 2023 is 416 k€.

Is FLP FINANCIERE LASSAGNE PORA profitable?

Yes, FLP FINANCIERE LASSAGNE PORA generated a net profit of 181 k€ in 2023.

Where is the headquarters of FLP FINANCIERE LASSAGNE PORA ?

The headquarters of FLP FINANCIERE LASSAGNE PORA is located in TOURNEVILLE-SUR-MER (50660), in the department Manche.

Where to find the tax return of FLP FINANCIERE LASSAGNE PORA ?

The tax return of FLP FINANCIERE LASSAGNE PORA 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 FLP FINANCIERE LASSAGNE PORA operate?

FLP FINANCIERE LASSAGNE PORA operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.