LACTALIS INFORMATIQUE : revenue, balance sheet and financial ratios

LACTALIS INFORMATIQUE is a French company founded 38 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in LAVAL (53000), this company of category GE shows in 2024 a revenue of 102.7 M€. 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 - LACTALIS INFORMATIQUE (SIREN 343291464)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 102 670 464 € 86 485 674 € 74 770 703 € 64 379 477 € 55 748 119 € 46 249 852 € 44 093 498 € 42 569 029 € 41 228 352 € 37 882 321 € 35 652 574 € 37 838 287 €
Net income 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 €
EBITDA 33 878 981 € 26 227 665 € 20 947 227 € 16 012 502 € 14 649 296 € 12 647 711 € 12 935 701 € 11 271 333 € 11 761 065 € 10 679 481 € 9 733 907 € 9 380 252 €
Net margin 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2024, LACTALIS INFORMATIQUE achieves revenue of 102.7 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2023, growth of +19% (86.5 M€ -> 102.7 M€). After deducting consumption (69 k€), gross margin stands at 102.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33.9 M€, representing 33.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

102 670 464 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

102 601 234 €

EBITDA (2024) ?
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

33 878 981 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 453 750 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

33.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 33842%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 25.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

33841.589%

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

0.242%

Cash flow / Revenue (2024) ?
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

25.778%

Repayment capacity (2024) ?
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

3.886

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

5.1%

Solvency indicators evolution
LACTALIS INFORMATIQUE

Sector positioning

Debt ratio
33841.59 2024
2022
2023
2024
Q1: 0.0
Med: 3.93
Q3: 32.58
Watch +9 pts over 3 years

In 2024, the debt ratio of LACTALIS INFORMATIQUE (33841.59) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.24% 2024
2022
2023
2024
Q1: 7.97%
Med: 34.38%
Q3: 62.44%
Average

In 2024, the financial autonomy of LACTALIS INFORMATIQUE (0.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.89 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Watch

In 2024, the repayment capacity of LACTALIS INFORMATIQUE (3.89) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 156.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 12.8x. Operating income very largely covers interest expenses: high safety margin.

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

156.6

Interest coverage (2024) ?
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

12.843

Liquidity indicators evolution
LACTALIS INFORMATIQUE

Sector positioning

Liquidity ratio
156.6 2024
2022
2023
2024
Q1: 141.9
Med: 230.48
Q3: 460.89
Average

In 2024, the liquidity ratio of LACTALIS INFORMATIQUE (156.60) 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.

Interest coverage
12.84x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Excellent

In 2024, the interest coverage of LACTALIS INFORMATIQUE (12.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 99 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The gap of 55 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 85 days of revenue, i.e. 24.1 M€ to permanently finance. Over 2013-2024, WCR increased by +920%, requiring additional financing.

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

24 114 212 €

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

99 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

44 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 in days of revenue (2024) ?
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

85 j

WCR and payment terms evolution
LACTALIS INFORMATIQUE

Positioning of LACTALIS INFORMATIQUE in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of LACTALIS INFORMATIQUE is estimated at 26 859 926 € (range 11 125 836€ - 102 678 527€). With an EBITDA of 33 878 981€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (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 2024
215 transactions
11125k€ 26859k€ 102678k€
26 859 926 € Range: 11 125 836€ - 102 678 527€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 878 981 € × 1.0x
Estimation 33 087 876 €
12 497 410€ - 146 223 674€
Revenue Multiple 30%
102 670 464 € × 0.16x
Estimation 16 480 010 €
8 839 882€ - 30 103 284€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Conseil en systèmes et logiciels informatiques)

Compare LACTALIS INFORMATIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about LACTALIS INFORMATIQUE

What is the revenue of LACTALIS INFORMATIQUE ?

The revenue of LACTALIS INFORMATIQUE in 2024 is 102.7 M€.

Is LACTALIS INFORMATIQUE profitable?

Profitability information is not publicly available.

Where is the headquarters of LACTALIS INFORMATIQUE ?

The headquarters of LACTALIS INFORMATIQUE is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of LACTALIS INFORMATIQUE ?

The tax return of LACTALIS INFORMATIQUE 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 LACTALIS INFORMATIQUE operate?

LACTALIS INFORMATIQUE operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.