LAFFONT GRANULATS : revenue, balance sheet and financial ratios

LAFFONT GRANULATS is a French company founded 14 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in BRAX (47310), this company of category PME shows in 2024 a revenue of 3.0 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 - LAFFONT GRANULATS (SIREN 751466830)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 979 316 € 2 843 758 € 2 473 389 € 2 090 621 € 1 602 360 € 1 327 556 € 1 419 152 € 1 145 757 € 1 171 451 €
Net income -48 036 € 30 051 € 198 026 € 108 858 € 20 897 € 10 219 € 7 485 € -9 983 € 50 880 €
EBITDA -3 182 € 59 613 € 249 618 € 147 578 € 27 851 € 51 866 € 48 180 € 37 968 € 125 041 €
Net margin -1.6% 1.1% 8.0% 5.2% 1.3% 0.8% 0.5% -0.9% 4.3%

Revenue and income statement

In 2024, LAFFONT GRANULATS achieves revenue of 3.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.4%. Vs 2023: +5%. After deducting consumption (2.1 M€), gross margin stands at 878 k€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -105%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -48 k€ (-1.6% 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

2 979 316 €

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

878 488 €

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

-3 182 €

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

-38 606 €

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

-48 036 €

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

-0.1%

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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 147%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. 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

146.59%

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

27.882%

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

-0.425%

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

-43.592

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

40.5%

Solvency indicators evolution
LAFFONT GRANULATS

Sector positioning

Debt ratio
146.59 2024
2022
2023
2024
Q1: 7.67
Med: 32.36
Q3: 83.32
Average +20 pts over 3 years

In 2024, the debt ratio of LAFFONT GRANULATS (146.59) 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
27.88% 2024
2022
2023
2024
Q1: 20.82%
Med: 39.09%
Q3: 56.12%
Average

In 2024, the financial autonomy of LAFFONT GRANULATS (27.9%) 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
-43.59 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.6 years
Q3: 2.11 years
Excellent -30 pts over 3 years

In 2024, the repayment capacity of LAFFONT GRANULATS (-43.59) 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 237.63. 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

237.632

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

-448.554

Liquidity indicators evolution
LAFFONT GRANULATS

Sector positioning

Liquidity ratio
237.63 2024
2022
2023
2024
Q1: 141.46
Med: 199.6
Q3: 300.73
Good +32 pts over 3 years

In 2024, the liquidity ratio of LAFFONT GRANULATS (237.63) 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
-448.55x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.92x
Q3: 4.81x
Watch -16 pts over 3 years

In 2024, the interest coverage of LAFFONT GRANULATS (-448.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 100 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 119 days of revenue, i.e. 985 k€ to permanently finance. Over 2016-2024, WCR increased by +188%, 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

984 843 €

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

17 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

51 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

100 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

119 j

WCR and payment terms evolution
LAFFONT GRANULATS

Positioning of LAFFONT GRANULATS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Similar companies (Travaux de terrassement courants et travaux préparatoires)

Compare LAFFONT GRANULATS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LAFFONT GRANULATS

What is the revenue of LAFFONT GRANULATS ?

The revenue of LAFFONT GRANULATS in 2024 is 3.0 M€.

Is LAFFONT GRANULATS profitable?

LAFFONT GRANULATS recorded a net loss in 2024.

Where is the headquarters of LAFFONT GRANULATS ?

The headquarters of LAFFONT GRANULATS is located in BRAX (47310), in the department Lot-et-Garonne.

Where to find the tax return of LAFFONT GRANULATS ?

The tax return of LAFFONT GRANULATS 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 LAFFONT GRANULATS operate?

LAFFONT GRANULATS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.