LACTALIS PRODUITS LAITIERS : revenue, balance sheet and financial ratios

LACTALIS PRODUITS LAITIERS is a French company founded 43 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 1.3 M€. 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 - LACTALIS PRODUITS LAITIERS (SIREN 556850402)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 295 799 € 1 295 799 € 1 250 010 € 1 225 261 € 1 231 860 € 1 266 713 € 1 270 810 € 1 258 093 € 1 228 769 € 1 267 129 €
Net income -775 936 € 63 882 € 346 984 € 376 694 € 392 600 € 403 208 € 432 406 € 395 285 € 352 292 € 285 777 €
EBITDA 1 064 915 € 1 043 535 € 1 001 634 € 972 950 € 977 917 € 1 012 021 € 1 015 404 € 1 016 960 € 974 444 € 1 013 895 €
Net margin -59.9% 4.9% 27.8% 30.7% 31.9% 31.8% 34.0% 31.4% 28.7% 22.6%

Revenue and income statement

In 2024, LACTALIS PRODUITS LAITIERS achieves revenue of 1.3 M€. Revenue is growing positively over 10 years (CAGR: +0.2%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 1.3 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 1.1 M€, representing 82.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -776 k€ (-59.9% 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

1 295 799 €

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

1 295 799 €

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

1 064 915 €

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

432 521 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-775 936 €

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

82.2%

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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 340%. 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 23%. The balance between equity and debt is satisfactory.

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

340.36%

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

22.623%

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

-11.902%

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

-176.807

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

18.2%

Solvency indicators evolution
LACTALIS PRODUITS LAITIERS

Sector positioning

Debt ratio
340.36 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average +28 pts over 3 years

In 2024, the debt ratio of LACTALIS PRODUITS LAITIERS (340.36) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
22.62% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Average -29 pts over 3 years

In 2024, the financial autonomy of LACTALIS PRODUITS LAITIERS (22.6%) 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
-176.81 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Excellent

In 2024, the repayment capacity of LACTALIS PRODUITS LAITIERS (-176.81) 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 638.48. 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 115.7x. 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

638.481

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

115.72

Liquidity indicators evolution
LACTALIS PRODUITS LAITIERS

Sector positioning

Liquidity ratio
638.48 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Good -11 pts over 3 years

In 2024, the liquidity ratio of LACTALIS PRODUITS LAITIERS (638.48) 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
115.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Excellent +25 pts over 3 years

In 2024, the interest coverage of LACTALIS PRODUITS LAITIERS (115.7x) 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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 638 days. Excellent situation: suppliers finance 548 days of the operating cycle (retail model). Overall, WCR represents 213 days of revenue, i.e. 768 k€ to permanently finance. Notable WCR improvement over the period (-69%), 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

767 502 €

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

90 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

638 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

213 j

WCR and payment terms evolution
LACTALIS PRODUITS LAITIERS

Positioning of LACTALIS PRODUITS LAITIERS 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 PRODUITS LAITIERS is estimated at 4 119 047 € (range 1 136 365€ - 7 383 302€). With an EBITDA of 1 064 915€, 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
1136k€ 4119k€ 7383k€
4 119 047 € Range: 1 136 365€ - 7 383 302€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
1 064 915 € × 5.6x
Estimation 5 963 341 €
1 578 535€ - 10 643 828€
Revenue Multiple 30%
1 295 799 € × 0.81x
Estimation 1 045 227 €
399 415€ - 1 949 093€

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 PRODUITS LAITIERS 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 PRODUITS LAITIERS

What is the revenue of LACTALIS PRODUITS LAITIERS ?

The revenue of LACTALIS PRODUITS LAITIERS in 2024 is 1.3 M€.

Is LACTALIS PRODUITS LAITIERS profitable?

LACTALIS PRODUITS LAITIERS recorded a net loss in 2024.

Where is the headquarters of LACTALIS PRODUITS LAITIERS ?

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

Where to find the tax return of LACTALIS PRODUITS LAITIERS ?

The tax return of LACTALIS PRODUITS LAITIERS 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 PRODUITS LAITIERS operate?

LACTALIS PRODUITS LAITIERS 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.