Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1999-10-01 (26 years)Status: ActiveBusiness sector: CoiffureLocation: CESSY (01170), Ain
LACROIX JL : revenue, balance sheet and financial ratios
LACROIX JL is a French company
founded 26 years ago,
specialized in the sector Coiffure.
Based in CESSY (01170),
this company of category PME
shows in 2021 a revenue of 400 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LACROIX JL records a net loss of 188 k€. This deficit will reduce equity on the balance sheet.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-187 960 €
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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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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 -63%. 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 -71%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
-62.702%
Financial autonomy (2024)
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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
-71.017%
Asset age ratio (2024)
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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
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
152.369
122.519
106.268
57.715
86.131
108.719
163.614
384.685
-62.702
Financial autonomy
33.553
38.101
41.282
55.782
43.028
31.54
17.906
7.896
-71.017
Repayment capacity
-5.484
9.288
14.538
-15.829
-3.224
-3.591
None
None
None
Cash flow / Revenue
-14.662%
7.261%
4.617%
-3.979%
-22.794%
-13.648%
None%
None%
None%
Sector positioning
Debt ratio
-62.72024
2022
2023
2024
Q1: 0.0
Med: 3.48
Q3: 44.78
Excellent-50 pts over 3 years
In 2024, the debt ratio of LACROIX JL (-62.70) 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
-71.02%2024
2022
2023
2024
Q1: 0.0%
Med: 13.63%
Q3: 49.17%
Watch-15 pts over 3 years
In 2024, the financial autonomy of LACROIX JL (-71.0%) 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 28.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
28.598
Liquidity indicators evolution LACROIX JL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
111.014
100.497
79.044
245.775
67.635
32.39
16.953
18.257
28.598
Interest coverage
-1.66
0.07
2.714
-0.059
-0.327
-1.896
None
None
None
Sector positioning
Liquidity ratio
28.62024
2022
2023
2024
Q1: 40.03
Med: 104.51
Q3: 221.31
Watch
In 2024, the liquidity ratio of LACROIX JL (28.60) 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.
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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 956 days. Excellent situation: suppliers finance 956 days of the operating cycle (retail model).
Operating WCR (2024)
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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)
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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)
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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
956 j
Inventory turnover (2024)
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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 LACROIX JL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
39 103 €
-73 €
3 070 €
40 158 €
2 317 €
-67 995 €
0 €
0 €
0 €
Inventory turnover (days)
25
26
27
59
54
40
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
66
78
84
62
134
184
2065
1533
956
Positioning of LACROIX JL in its sector
Comparison with sector Coiffure
Similar companies (Coiffure)
Compare LACROIX JL with other companies in the same sector:
The headquarters of LACROIX JL is located in CESSY (01170), in the department Ain.
Where to find the tax return of LACROIX JL ?
The tax return of LACROIX JL 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 JL operate?
LACROIX JL operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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