LACROIX FILS PRESTATIONS NEGOCIATIONS : revenue, balance sheet and financial ratios

LACROIX FILS PRESTATIONS NEGOCIATIONS is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in EVIAN-LES-BAINS (74500), this company of category PME shows in 2018 a revenue of 549 k€. 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 - LACROIX FILS PRESTATIONS NEGOCIATIONS (SIREN 492354360)
Indicator 2018 2017 2016
Revenue 549 367 € 884 035 € 715 674 €
Net income 186 692 € 59 967 € 19 986 €
EBITDA -43 160 € 105 555 € 69 821 €
Net margin 34.0% 6.8% 2.8%

Revenue and income statement

In 2018, LACROIX FILS PRESTATIONS NEGOCIATIONS achieves revenue of 549 k€. Revenue is declining over the period 2016-2018 (CAGR: -12.4%). Significant drop of -38% vs 2017. After deducting consumption (129 k€), gross margin stands at 421 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -43 k€, representing -7.9% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -141%, reducing margin by 19.8 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 187 k€, i.e. 34.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

549 367 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

420 828 €

EBITDA (2018) ?
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

-43 160 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-81 019 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

186 692 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.8%

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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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.494%

Financial autonomy (2018) ?
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

72.808%

Cash flow / Revenue (2018) ?
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

-25.597%

Repayment capacity (2018) ?
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

-0.306

Asset age ratio (2018) ?
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

43.8%

Solvency indicators evolution
LACROIX FILS PRESTATIONS NEGOCIATIONS

Sector positioning

Debt ratio
10.49 2018
2016
2017
2018
Q1: 4.45
Med: 28.78
Q3: 96.29
Good -44 pts over 3 years

In 2018, the debt ratio of LACROIX FILS PRESTATIONS ... (10.49) 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
72.81% 2018
2016
2017
2018
Q1: 16.6%
Med: 39.78%
Q3: 59.71%
Excellent +24 pts over 3 years

In 2018, the financial autonomy of LACROIX FILS PRESTATIONS ... (72.8%) 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
-0.31 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.55 years
Q3: 2.28 years
Excellent -50 pts over 3 years

In 2018, the repayment capacity of LACROIX FILS PRESTATIONS ... (-0.31) 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 504.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

504.167

Interest coverage (2018) ?
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

-7.912

Liquidity indicators evolution
LACROIX FILS PRESTATIONS NEGOCIATIONS

Sector positioning

Liquidity ratio
504.17 2018
2016
2017
2018
Q1: 115.62
Med: 181.05
Q3: 276.4
Excellent +30 pts over 3 years

In 2018, the liquidity ratio of LACROIX FILS PRESTATIONS ... (504.17) 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
-7.91x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.82x
Q3: 4.85x
Average -50 pts over 3 years

In 2018, the interest coverage of LACROIX FILS PRESTATIONS ... (-7.9x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 310 days of revenue, i.e. 473 k€ to permanently finance. Over 2016-2018, WCR increased by +312%, requiring additional financing.

Operating WCR (2018) ?
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

472 994 €

Customer credit (2018) ?
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

12 j

Supplier credit (2018) ?
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

28 j

Inventory turnover (2018) ?
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

20 j

WCR in days of revenue (2018) ?
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

310 j

WCR and payment terms evolution
LACROIX FILS PRESTATIONS NEGOCIATIONS

Positioning of LACROIX FILS PRESTATIONS NEGOCIATIONS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 159 transactions of similar company sales in 2018, the value of LACROIX FILS PRESTATIONS NEGOCIATIONS is estimated at 482 699 € (range 181 835€ - 1 106 153€). The price/revenue ratio is 0.35x (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 2018
159 transactions
181k€ 482k€ 1106k€
482 699 € Range: 181 835€ - 1 106 153€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
549 367 € × 0.35x
Estimation 191 978 €
102 222€ - 278 290€
Net Income Multiple 20%
186 692 € × 4.9x
Estimation 918 781 €
301 256€ - 2 347 948€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 159 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 (Entretien et réparation de véhicules automobiles légers)

Compare LACROIX FILS PRESTATIONS NEGOCIATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about LACROIX FILS PRESTATIONS NEGOCIATIONS

What is the revenue of LACROIX FILS PRESTATIONS NEGOCIATIONS ?

The revenue of LACROIX FILS PRESTATIONS NEGOCIATIONS in 2018 is 549 k€.

Is LACROIX FILS PRESTATIONS NEGOCIATIONS profitable?

Yes, LACROIX FILS PRESTATIONS NEGOCIATIONS generated a net profit of 187 k€ in 2018.

Where is the headquarters of LACROIX FILS PRESTATIONS NEGOCIATIONS ?

The headquarters of LACROIX FILS PRESTATIONS NEGOCIATIONS is located in EVIAN-LES-BAINS (74500), in the department Haute-Savoie.

Where to find the tax return of LACROIX FILS PRESTATIONS NEGOCIATIONS ?

The tax return of LACROIX FILS PRESTATIONS NEGOCIATIONS 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 LACROIX FILS PRESTATIONS NEGOCIATIONS operate?

LACROIX FILS PRESTATIONS NEGOCIATIONS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.