SIREN : 840217152
LAC is a French company founded 7 years ago, specialized in the sector Restauration traditionnelle. Based in PRAYSSAC (46220), this company of category PME shows in 2021 a revenue of 255 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
| Indicator | 2021 |
|---|---|
| Revenue | 255 264 € |
| Net income | 6 711 € |
| EBITDA | 28 184 € |
| Net margin | 2.6% |
In 2021, LAC achieves revenue of 255 k€. After deducting consumption (96 k€), gross margin stands at 159 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 11.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.
255 264 €
159 276 €
28 184 €
11 196 €
6 711 €
8.9%
The debt ratio (= Financial debt / Equity x 100) stands at 1213%. 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 77%. 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 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1213.229%
76.981%
14.246%
5.239
67.3%
In 2021, the debt ratio of LAC (1213.23) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of LAC (77.0%) 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.
In 2021, the repayment capacity of LAC (5.24) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 120.59. 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 10.0x. Operating income very largely covers interest expenses: high safety margin.
120.59
9.963
In 2021, the liquidity ratio of LAC (120.59) 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.
In 2021, the interest coverage of LAC (10.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-150 days): operations structurally generate cash.
-106 277 €
13 j
32 j
18 j
-150 j
Based on 663 transactions of similar company sales in 2021, the value of LAC is estimated at 156 111 € (range 94 138€ - 277 429€). With an EBITDA of 28 184€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
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This estimate is based on the analysis of 663 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LAC with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LAC in 2021 is 255 k€.
Yes, LAC generated a net profit of 7 k€ in 2021.
The headquarters of LAC is located in PRAYSSAC (46220), in the department Lot.
The tax return of LAC 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).
LAC operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.