GROUPE LARCHER : revenue, balance sheet and financial ratios

GROUPE LARCHER is a French company founded 20 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in DUCOS (97224), this company of category PME shows in 2024 a revenue of 240 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 - GROUPE LARCHER (SIREN 490186186)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 240 000 € 240 000 € 330 000 € 420 000 € 420 000 € 420 000 € 465 000 € 444 000 € 504 000 €
Net income 970 702 € 340 261 € 112 195 € -162 480 € -189 911 € 486 034 € -767 782 € -573 494 € 36 462 €
EBITDA -138 237 € -127 602 € -127 217 € 50 811 € 3 404 € 70 391 € 105 800 € 59 167 € 87 476 €
Net margin 404.5% 141.8% 34.0% -38.7% -45.2% 115.7% -165.1% -129.2% 7.2%

Revenue and income statement

In 2024, GROUPE LARCHER achieves revenue of 240 k€. Revenue is declining over the period 2015-2024 (CAGR: -7.9%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 240 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 -138 k€, representing -57.6% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -8%, reducing margin by 4.4 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 971 k€, i.e. 404.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

240 000 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

240 000 €

EBITDA (2024) ?
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

-138 237 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-143 202 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

970 702 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-57.6%

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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 10%. 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%. 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

10.031%

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

87.199%

Cash flow / Revenue (2024) ?
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

-36.441%

Repayment capacity (2024) ?
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

-4.667

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

35.2%

Solvency indicators evolution
GROUPE LARCHER

Sector positioning

Debt ratio
10.03 2024
2022
2023
2024
Q1: 0.0
Med: 3.37
Q3: 50.52
Average +5 pts over 3 years

In 2024, the debt ratio of GROUPE LARCHER (10.03) 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
87.2% 2024
2022
2023
2024
Q1: 2.67%
Med: 40.69%
Q3: 75.63%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of GROUPE LARCHER (87.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-4.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.48 years
Excellent

In 2024, the repayment capacity of GROUPE LARCHER (-4.67) 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 2087.82. 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

2087.817

Interest coverage (2024) ?
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

-26.804

Liquidity indicators evolution
GROUPE LARCHER

Sector positioning

Liquidity ratio
2087.82 2024
2022
2023
2024
Q1: 139.62
Med: 325.32
Q3: 1062.61
Excellent +52 pts over 3 years

In 2024, the liquidity ratio of GROUPE LARCHER (2087.82) 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
-26.8x 2024
2022
2023
2024
Q1: -0.45x
Med: 0.0x
Q3: 0.61x
Average

In 2024, the interest coverage of GROUPE LARCHER (-26.8x) 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: 198 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 151 days. The gap of 47 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 2731 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2015-2024, WCR increased by +1535%, requiring additional financing.

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

1 820 628 €

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

198 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

151 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 in days of revenue (2024) ?
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

2731 j

WCR and payment terms evolution
GROUPE LARCHER

Positioning of GROUPE LARCHER in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of GROUPE LARCHER is estimated at 1 343 217 € (range 499 325€ - 3 461 715€). The price/revenue ratio is 0.30x (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.

Estimated enterprise value 2024
103 transactions
499k€ 1343k€ 3461k€
1 343 217 € Range: 499 325€ - 3 461 715€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
240 000 € × 0.30x
Estimation 73 197 €
38 940€ - 202 535€
Net Income Multiple 20%
970 702 € × 3.3x
Estimation 3 248 247 €
1 189 905€ - 8 350 487€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare GROUPE LARCHER with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about GROUPE LARCHER

What is the revenue of GROUPE LARCHER ?

The revenue of GROUPE LARCHER in 2024 is 240 k€.

Is GROUPE LARCHER profitable?

Yes, GROUPE LARCHER generated a net profit of 971 k€ in 2024.

Where is the headquarters of GROUPE LARCHER ?

The headquarters of GROUPE LARCHER is located in DUCOS (97224), in the department Martinique.

Where to find the tax return of GROUPE LARCHER ?

The tax return of GROUPE LARCHER 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 GROUPE LARCHER operate?

GROUPE LARCHER operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.