Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LAC : revenue, balance sheet and financial ratios

LAC is a French company founded 5 years ago, specialized in the sector Supports juridiques de programmes. Based in SAINT-HERBLAIN (44800), this company of category PME shows in 2024 a net income positive of 392 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 - LAC (SIREN 898068614)
Indicator 2024 2022
Revenue N/C N/C
Net income 391 516 € -75 000 €
EBITDA N/C -75 000 €
Net margin N/C N/C

Revenue and income statement

In 2024, LAC generates positive net income of 392 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

391 516 €

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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 0%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

3.617%

Solvency indicators evolution
LAC

Sector positioning

Debt ratio
0.0 2024
2022
2024
Q1: -81.1
Med: 0.0
Q3: 70.45
Good +25 pts over 2 years

In 2024, the debt ratio of LAC (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
3.62% 2024
2022
2024
Q1: -3.67%
Med: 2.66%
Q3: 36.27%
Good +26 pts over 2 years

In 2024, the financial autonomy of LAC (3.6%) 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
-9.48 years 2022
2022
Q1: -8.93 years
Med: 0.0 years
Q3: 0.33 years
Excellent

In 2022, the repayment capacity of LAC (-9.48) 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 573.13. 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

573.132

Liquidity indicators evolution
LAC

Sector positioning

Liquidity ratio
573.13 2024
2022
2024
Q1: 116.12
Med: 259.63
Q3: 922.99
Good +10 pts over 2 years

In 2024, the liquidity ratio of LAC (573.13) 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
0.0x 2022
2022
Q1: -0.89x
Med: 0.0x
Q3: 0.1x
Good

In 2022, the interest coverage of LAC (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
LAC

Positioning of LAC in its sector

Comparison with sector Supports juridiques de programmes

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of LAC is estimated at 919 477 € (range 285 626€ - 2 529 845€). 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 2024
80 tx
285k€ 919k€ 2529k€
919 477 € Range: 285 626€ - 2 529 845€
NAF 5 all-time

Valuation method used

Net Income Multiple
391 516 € × 2.3x = 919 477 €
Range: 285 626€ - 2 529 845€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Supports juridiques de programmes)

Compare LAC with other companies in the same sector:

Frequently asked questions about LAC

What is the revenue of LAC ?

The revenue of LAC is not publicly disclosed (confidential accounts filed with INPI).

Is LAC profitable?

Yes, LAC generated a net profit of 392 k€ in 2024.

Where is the headquarters of LAC ?

The headquarters of LAC is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.

Where to find the tax return of LAC ?

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).

In which sector does LAC operate?

LAC operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.