Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2007-04-01 (19 years)Status: ActiveBusiness sector: Fabrication de charpentes et d'autres menuiseriesLocation: BRACH (33480), Gironde
LAFOND ET FILS : revenue, balance sheet and financial ratios
LAFOND ET FILS is a French company
founded 19 years ago,
specialized in the sector Fabrication de charpentes et d'autres menuiseries.
Based in BRACH (33480),
this company of category PME
shows in 2022 a revenue of 2.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LAFOND ET FILS (SIREN 497512699)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
2 632 373 €
N/C
N/C
1 552 920 €
1 509 321 €
1 163 733 €
674 714 €
Net income
79 904 €
339 752 €
334 140 €
187 928 €
58 190 €
28 090 €
92 092 €
52 750 €
23 217 €
24 735 €
EBITDA
N/C
N/C
N/C
245 063 €
N/C
N/C
139 327 €
92 731 €
60 136 €
40 472 €
Net margin
N/C
N/C
N/C
7.1%
N/C
N/C
5.9%
3.5%
2.0%
3.7%
Revenue and income statement
In 2025, LAFOND ET FILS generates positive net income of 80 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 25 k€ -> 80 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
79 904 €
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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 7%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.037%
Financial autonomy (2025)
?
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
75.597%
Asset age ratio (2025)
?
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
2025
Debt ratio
607.336
305.921
142.787
62.58
66.37
182.535
20.953
7.696
9.549
7.037
Financial autonomy
7.457
12.869
21.227
37.698
37.664
28.196
40.043
55.106
58.358
75.597
Repayment capacity
4.163
2.453
1.665
0.931
None
None
0.543
None
None
None
Cash flow / Revenue
6.089%
5.494%
5.911%
7.975%
None%
None%
6.672%
None%
None%
None%
Sector positioning
Debt ratio
7.042025
2023
2024
2025
Q1: 4.76
Med: 24.76
Q3: 76.31
Good
In 2025, the debt ratio of LAFOND ET FILS (7.04) 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
75.6%2025
2023
2024
2025
Q1: 26.79%
Med: 53.46%
Q3: 70.08%
Excellent+8 pts over 3 years
In 2025, the financial autonomy of LAFOND ET FILS (75.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 457.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
457.493
Liquidity indicators evolution LAFOND ET FILS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
119.345
124.492
138.587
184.127
172.764
403.474
175.178
246.502
246.61
457.493
Interest coverage
8.599
6.156
3.059
1.433
None
None
0.418
None
None
None
Sector positioning
Liquidity ratio
457.492025
2023
2024
2025
Q1: 169.98
Med: 264.48
Q3: 415.68
Excellent+18 pts over 3 years
In 2025, the liquidity ratio of LAFOND ET FILS (457.49) 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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 LAFOND ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
94 872 €
118 968 €
210 007 €
245 113 €
0 €
0 €
533 292 €
0 €
0 €
0 €
Inventory turnover (days)
19
16
11
9
0
0
6
0
0
0
Customer payment term (days)
54
38
46
51
0
0
74
0
0
0
Supplier payment term (days)
61
37
44
38
0
0
65
0
0
0
Positioning of LAFOND ET FILS in its sector
Comparison with sector Fabrication de charpentes et d'autres menuiseries
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions).
This range of 92 295€ to 437 401€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
92k€162k€437k€
162 936 €Range: 92 295€ - 437 401€
NAF 4 all-time
Aggregated at NAF sub-class level
How is this estimate calculated?
This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)
Compare LAFOND ET FILS with other companies in the same sector:
Yes, LAFOND ET FILS generated a net profit of 80 k€ in 2025.
Where is the headquarters of LAFOND ET FILS ?
The headquarters of LAFOND ET FILS is located in BRACH (33480), in the department Gironde.
Where to find the tax return of LAFOND ET FILS ?
The tax return of LAFOND ET FILS 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 LAFOND ET FILS operate?
LAFOND ET FILS operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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