LABORATOIRE DES TERROIRS GASCONS L.T.G. : revenue, balance sheet and financial ratios

LABORATOIRE DES TERROIRS GASCONS L.T.G. is a French company founded 25 years ago, specialized in the sector Charcuterie. Based in TOULOUSE (31000), this company of category PME shows in 2023 a revenue of 1.2 M€. 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 - LABORATOIRE DES TERROIRS GASCONS L.T.G. (SIREN 439930587)
Indicator 2023 2022 2020 2019
Revenue 1 168 071 € 925 718 € 653 150 € 1 250 678 €
Net income 6 839 € -44 138 € -107 093 € 24 471 €
EBITDA 90 464 € 15 238 € -65 860 € 111 597 €
Net margin 0.6% -4.8% -16.4% 2.0%

Revenue and income statement

In 2023, LABORATOIRE DES TERROIRS GASCONS L.T.G. achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.7%). Vs 2022, growth of +26% (926 k€ -> 1.2 M€). After deducting consumption (616 k€), gross margin stands at 552 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 90 k€, representing 7.7% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.6% 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

1 168 071 €

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

551 587 €

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

90 464 €

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

12 140 €

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

6 839 €

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

7.7%

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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 422%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 25.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

421.639%

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

11.579%

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

1.979%

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

25.253

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

56.1%

Solvency indicators evolution
LABORATOIRE DES TERROIRS GASCONS L.T.G.

Sector positioning

Debt ratio
421.64 2023
2020
2022
2023
Q1: 6.3
Med: 28.32
Q3: 90.57
Watch

In 2023, the debt ratio of LABORATOIRE DES TERROIRS ... (421.64) 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
11.58% 2023
2020
2022
2023
Q1: 23.23%
Med: 48.96%
Q3: 66.75%
Watch

In 2023, the financial autonomy of LABORATOIRE DES TERROIRS ... (11.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
25.25 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.93 years
Q3: 3.3 years
Watch +58 pts over 3 years

In 2023, the repayment capacity of LABORATOIRE DES TERROIRS ... (25.25) 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 108.63. 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 3.9x. Financial charges are adequately covered by operations.

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

108.632

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

3.946

Liquidity indicators evolution
LABORATOIRE DES TERROIRS GASCONS L.T.G.

Sector positioning

Liquidity ratio
108.63 2023
2020
2022
2023
Q1: 116.13
Med: 182.66
Q3: 301.44
Watch -52 pts over 3 years

In 2023, the liquidity ratio of LABORATOIRE DES TERROIRS ... (108.63) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.95x 2023
2020
2022
2023
Q1: 0.0x
Med: 1.22x
Q3: 3.94x
Excellent +50 pts over 3 years

In 2023, the interest coverage of LABORATOIRE DES TERROIRS ... (4.0x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 174 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 133 days of revenue, i.e. 432 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

431 754 €

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

83 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

174 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

48 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

133 j

WCR and payment terms evolution
LABORATOIRE DES TERROIRS GASCONS L.T.G.

Positioning of LABORATOIRE DES TERROIRS GASCONS L.T.G. in its sector

Comparison with sector Charcuterie

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of LABORATOIRE DES TERROIRS GASCONS L.T.G. is estimated at 260 713 € (range 149 664€ - 533 799€). With an EBITDA of 90 464€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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 2023
108 transactions
149k€ 260k€ 533k€
260 713 € Range: 149 664€ - 533 799€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
90 464 € × 3.6x
Estimation 329 468 €
200 341€ - 726 084€
Revenue Multiple 30%
1 168 071 € × 0.26x
Estimation 300 042 €
157 938€ - 509 924€
Net Income Multiple 20%
6 839 € × 4.4x
Estimation 29 833 €
10 562€ - 88 899€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Charcuterie)

Compare LABORATOIRE DES TERROIRS GASCONS L.T.G. with other companies in the same sector:

Voir toutes les statistiques du secteur Charcuterie

Frequently asked questions about LABORATOIRE DES TERROIRS GASCONS L.T.G.

What is the revenue of LABORATOIRE DES TERROIRS GASCONS L.T.G. ?

The revenue of LABORATOIRE DES TERROIRS GASCONS L.T.G. in 2023 is 1.2 M€.

Is LABORATOIRE DES TERROIRS GASCONS L.T.G. profitable?

Yes, LABORATOIRE DES TERROIRS GASCONS L.T.G. generated a net profit of 7 k€ in 2023.

Where is the headquarters of LABORATOIRE DES TERROIRS GASCONS L.T.G. ?

The headquarters of LABORATOIRE DES TERROIRS GASCONS L.T.G. is located in TOULOUSE (31000), in the department Haute-Garonne.

Where to find the tax return of LABORATOIRE DES TERROIRS GASCONS L.T.G. ?

The tax return of LABORATOIRE DES TERROIRS GASCONS L.T.G. 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 LABORATOIRE DES TERROIRS GASCONS L.T.G. operate?

LABORATOIRE DES TERROIRS GASCONS L.T.G. operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.