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.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LACROIX JL (SIREN 429484520)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 400 134 € 328 616 € 340 264 € 443 012 € 483 572 € 477 684 €
Net income -187 960 € -63 281 € -87 486 € -92 936 € -88 317 € 86 073 € 7 824 € 22 472 € -58 748 €
EBITDA N/C N/C N/C -45 833 € -43 376 € -8 459 € 22 107 € 35 740 € -16 443 €
Net margin N/C N/C N/C -23.2% -26.9% 25.3% 1.8% 4.6% -12.3%

Revenue and income statement

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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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 -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) ?
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) ?
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) ?
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

49.5%

Solvency indicators evolution
LACROIX JL

Sector positioning

Debt ratio
-62.7 2024
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) ?
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

Sector positioning

Liquidity ratio
28.6 2024
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) ?
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

956 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
LACROIX JL

Positioning of LACROIX JL in its sector

Comparison with sector Coiffure

Similar companies (Coiffure)

Compare LACROIX JL with other companies in the same sector:

Frequently asked questions about LACROIX JL

What is the revenue of LACROIX JL ?

The revenue of LACROIX JL in 2021 is 400 k€.

Is LACROIX JL profitable?

LACROIX JL recorded a net loss in 2024.

Where is the headquarters of LACROIX JL ?

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.