GRAINES LORAS : revenue, balance sheet and financial ratios

GRAINES LORAS is a French company founded 63 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in BOULAZAC ISLE MANOIRE (24750), this company of category PME shows in 2025 a revenue of 637 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 - GRAINES LORAS (SIREN 963502141)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 637 066 € N/C 1 519 777 € 1 422 063 € 1 697 590 € N/C N/C N/C N/C N/C
Net income -403 723 € 447 433 € 82 250 € -114 606 € -74 870 € 15 220 € -179 626 € -19 905 € -134 831 € 6 603 €
EBITDA -383 304 € N/C 11 553 € -163 180 € -109 067 € N/C N/C N/C N/C N/C
Net margin -63.4% N/C 5.4% -8.1% -4.4% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, GRAINES LORAS achieves revenue of 637 k€. Revenue is declining over the period 2021-2025 (CAGR: -21.7%). After deducting consumption (566 k€), gross margin stands at 71 k€, i.e. a rate of 11%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -383 k€, representing -60.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -404 k€ (-63.4% of revenue), which will impact equity.

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

637 066 €

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

71 228 €

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

-383 304 €

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

-447 609 €

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

-403 723 €

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

-60.2%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

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

65.564%

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

31.095%

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

-60.833%

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

-0.9

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

78.8%

Solvency indicators evolution
GRAINES LORAS

Sector positioning

Debt ratio
65.56 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Average -18 pts over 3 years

In 2025, the debt ratio of GRAINES LORAS (65.56) 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
31.09% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Average -6 pts over 3 years

In 2025, the financial autonomy of GRAINES LORAS (31.1%) 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
-0.9 years 2025
2023
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Excellent -50 pts over 2 years

In 2025, the repayment capacity of GRAINES LORAS (-0.90) 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 175.16. 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

175.164

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

-1.953

Liquidity indicators evolution
GRAINES LORAS

Sector positioning

Liquidity ratio
175.16 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Average -24 pts over 3 years

In 2025, the liquidity ratio of GRAINES LORAS (175.16) 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
-1.95x 2025
2023
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Average -50 pts over 2 years

In 2025, the interest coverage of GRAINES LORAS (-1.9x) 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: 154 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 248 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). Inventory turnover is 396 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 724 days of revenue, i.e. 1.3 M€ to permanently finance.

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

1 281 019 €

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

154 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

248 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

396 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

724 j

WCR and payment terms evolution
GRAINES LORAS

Positioning of GRAINES LORAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of GRAINES LORAS is estimated at 96 275 € (range 65 341€ - 110 530€). The price/revenue ratio is 0.15x (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 2025
94 tx
65k€ 96k€ 110k€
96 275 € Range: 65 341€ - 110 530€
NAF 5 all-time

Valuation method used

Revenue Multiple
637 066 € × 0.15x = 96 275 €
Range: 65 341€ - 110 531€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare GRAINES LORAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about GRAINES LORAS

What is the revenue of GRAINES LORAS ?

The revenue of GRAINES LORAS in 2025 is 637 k€.

Is GRAINES LORAS profitable?

GRAINES LORAS recorded a net loss in 2025.

Where is the headquarters of GRAINES LORAS ?

The headquarters of GRAINES LORAS is located in BOULAZAC ISLE MANOIRE (24750), in the department Dordogne.

Where to find the tax return of GRAINES LORAS ?

The tax return of GRAINES LORAS 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 GRAINES LORAS operate?

GRAINES LORAS operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.