LACTEUS : revenue, balance sheet and financial ratios
LACTEUS is a French company
founded 18 years ago,
specialized in the sector Analyses, essais et inspections techniques.
Based in LECOUSSE (35133),
this company of category PME
shows in 2021 a revenue of 911 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LACTEUS generates positive net income of 60 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 74 k€ -> 60 k€.
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
60 491 €
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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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Item
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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.
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
75.961%
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
39.155%
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
112.836
220.725
210.056
180.511
142.456
123.324
122.399
95.761
75.961
Financial autonomy
30.885
23.842
23.731
26.027
29.552
32.098
30.479
34.689
39.155
Repayment capacity
4.321
8.818
11.097
6.417
5.43
7.695
None
None
None
Cash flow / Revenue
11.933%
11.273%
8.583%
12.413%
12.514%
8.355%
None%
None%
None%
Sector positioning
Debt ratio
75.962024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Average
In 2024, the debt ratio of LACTEUS (75.96) 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
39.16%2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Good+11 pts over 3 years
In 2024, the financial autonomy of LACTEUS (39.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 662.51. 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
662.513
Liquidity indicators evolution LACTEUS
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
334.217
441.928
423.952
490.517
556.744
670.282
521.329
612.294
662.513
Interest coverage
2.328
12.118
15.267
9.62
7.708
11.111
None
None
None
Sector positioning
Liquidity ratio
662.512024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Excellent
In 2024, the liquidity ratio of LACTEUS (662.51) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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)
?
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
0 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 LACTEUS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
190 710 €
219 867 €
206 985 €
278 340 €
246 178 €
240 473 €
0 €
0 €
0 €
Inventory turnover (days)
20
13
15
18
14
20
0
0
0
Customer payment term (days)
164
169
184
184
179
175
2480
0
0
Supplier payment term (days)
40
28
31
27
20
27
172
0
0
Positioning of LACTEUS in its sector
Comparison with sector Analyses, essais et inspections techniques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions).
This range of 41 759€ to 388 623€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
41k€246k€388k€
246 989 €Range: 41 759€ - 388 623€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 41 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 (Analyses, essais et inspections techniques)
Compare LACTEUS with other companies in the same sector:
Yes, LACTEUS generated a net profit of 60 k€ in 2024.
Where is the headquarters of LACTEUS ?
The headquarters of LACTEUS is located in LECOUSSE (35133), in the department Ille-et-Vilaine.
Where to find the tax return of LACTEUS ?
The tax return of LACTEUS 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 LACTEUS operate?
LACTEUS operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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