LACTALIS INVESTISSEMENTS : revenue, balance sheet and financial ratios

LACTALIS INVESTISSEMENTS is a French company founded 29 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LAVAL (53000), this company of category GE shows in 2024 a revenue of 149.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LACTALIS INVESTISSEMENTS (SIREN 410004964)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 149 448 216 € 137 269 724 € 124 219 893 € 116 269 586 € 122 144 924 € 115 610 040 € 114 459 946 € 104 445 844 € 96 781 996 € 93 739 686 € 92 201 530 € 95 414 008 €
Net income 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 € 0 €
EBITDA 120 077 373 € 109 850 692 € 104 673 410 € 101 518 260 € 98 869 309 € 97 472 313 € 94 463 973 € 85 613 614 € 81 617 746 € 80 335 917 € 81 617 805 € 76 266 044 €
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 INVESTISSEMENTS achieves revenue of 149.4 M€. Revenue is growing positively over 12 years (CAGR: +4.2%). Vs 2023: +9%. After deducting consumption (18.7 M€), gross margin stands at 130.8 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 120.1 M€, representing 80.3% of revenue. 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

149 448 216 €

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

130 755 494 €

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

120 077 373 €

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

20 739 892 €

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

80.3%

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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 0%. 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 63.3% 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

0.0%

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

92.082%

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

63.263%

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

0.0

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

29.3%

Solvency indicators evolution
LACTALIS INVESTISSEMENTS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Good

In 2024, the debt ratio of LACTALIS INVESTISSEMENTS (0.00) 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
92.08% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of LACTALIS INVESTISSEMENTS (92.1%) 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
0.0 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Good

In 2024, the repayment capacity of LACTALIS INVESTISSEMENTS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 334.40. 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 2.1x. Financial charges are adequately covered by operations.

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

334.405

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

2.115

Liquidity indicators evolution
LACTALIS INVESTISSEMENTS

Sector positioning

Liquidity ratio
334.4 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good -5 pts over 3 years

In 2024, the liquidity ratio of LACTALIS INVESTISSEMENTS (334.40) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.12x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of LACTALIS INVESTISSEMENTS (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 168 days. Excellent situation: suppliers finance 122 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 176 days of revenue, i.e. 73.0 M€ to permanently finance. Notable WCR improvement over the period (-80%), freeing up cash.

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

73 005 454 €

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

46 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

168 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

7 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

176 j

WCR and payment terms evolution
LACTALIS INVESTISSEMENTS

Positioning of LACTALIS INVESTISSEMENTS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of LACTALIS INVESTISSEMENTS is estimated at 465 463 765 € (range 128 519 621€ - 834 406 473€). With an EBITDA of 120 077 373€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
128519k€ 465463k€ 834406k€
465 463 765 € Range: 128 519 621€ - 834 406 473€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
120 077 373 € × 5.6x
Estimation 672 412 599 €
177 992 021€ - 1 200 173 643€
Revenue Multiple 30%
149 448 216 € × 0.81x
Estimation 120 549 043 €
46 065 622€ - 224 794 523€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare LACTALIS INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about LACTALIS INVESTISSEMENTS

What is the revenue of LACTALIS INVESTISSEMENTS ?

The revenue of LACTALIS INVESTISSEMENTS in 2024 is 149.4 M€.

Is LACTALIS INVESTISSEMENTS profitable?

Profitability information is not publicly available.

Where is the headquarters of LACTALIS INVESTISSEMENTS ?

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

Where to find the tax return of LACTALIS INVESTISSEMENTS ?

The tax return of LACTALIS INVESTISSEMENTS 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 INVESTISSEMENTS operate?

LACTALIS INVESTISSEMENTS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.