Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2000-10-26 (25 years)Status: ActiveBusiness sector: Fabrication de structures métalliques et de parties de structuresLocation: CHAUVIGNY (86300), Vienne
LACELLE EMCI : revenue, balance sheet and financial ratios
LACELLE EMCI is a French company
founded 25 years ago,
specialized in the sector Fabrication de structures métalliques et de parties de structures.
Based in CHAUVIGNY (86300),
this company of category PME
shows in 2018 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LACELLE EMCI (SIREN 433468568)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 267 612 €
2 106 367 €
Net income
-156 211 €
-16 420 €
283 €
-39 830 €
-75 938 €
30 812 €
34 352 €
63 999 €
87 318 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
167 137 €
97 226 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
5.0%
4.1%
Revenue and income statement
In 2025, LACELLE EMCI records a net loss of 156 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-156 211 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -1317%. 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 -5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
-1317.48%
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
-4.978%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
275.994
177.322
156.006
134.223
270.704
329.356
309.707
327.754
-1317.48
Financial autonomy
16.909
26.379
27.86
29.964
20.752
16.557
18.582
17.785
-4.978
Repayment capacity
3.561
4.788
None
None
None
None
None
None
None
Cash flow / Revenue
4.692%
5.79%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
-1317.482025
2023
2024
2025
Q1: 5.59
Med: 18.98
Q3: 51.46
Excellent-69 pts over 3 years
In 2025, the debt ratio of LACELLE EMCI (-1317.48) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
-4.98%2025
2023
2024
2025
Q1: 36.28%
Med: 51.12%
Q3: 64.73%
Watch
In 2025, the financial autonomy of LACELLE EMCI (-5.0%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 220.02. 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
220.023
Liquidity indicators evolution LACELLE EMCI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
255.842
343.833
297.962
292.074
386.638
314.764
361.44
363.801
220.023
Interest coverage
0.0
0.0
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
220.022025
2023
2024
2025
Q1: 184.18
Med: 239.13
Q3: 335.46
Average-34 pts over 3 years
In 2025, the liquidity ratio of LACELLE EMCI (220.02) 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.
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 (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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution LACELLE EMCI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
342 474 €
162 254 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
4
19
0
0
0
0
0
0
0
Customer payment term (days)
50
42
0
0
0
0
0
0
0
Supplier payment term (days)
30
38
0
0
0
0
0
0
0
Positioning of LACELLE EMCI in its sector
Comparison with sector Fabrication de structures métalliques et de parties de structures
Similar companies (Fabrication de structures métalliques et de parties de structures)
Compare LACELLE EMCI with other companies in the same sector:
The headquarters of LACELLE EMCI is located in CHAUVIGNY (86300), in the department Vienne.
Where to find the tax return of LACELLE EMCI ?
The tax return of LACELLE EMCI 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 LACELLE EMCI operate?
LACELLE EMCI operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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