LAGRANGE TRAITEUR ET DISTRIBUTION : revenue, balance sheet and financial ratios

LAGRANGE TRAITEUR ET DISTRIBUTION is a French company founded 12 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in VIERZON (18100), this company of category PME shows in 2022 a revenue of 383 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LAGRANGE TRAITEUR ET DISTRIBUTION (SIREN 797546314)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 382 535 € 420 599 € 466 648 € 453 363 € 450 616 € 485 131 € 523 962 €
Net income 2 564 € 20 816 € -14 738 € 33 444 € 28 878 € 8 426 € 25 480 €
EBITDA 1 516 € 25 296 € 31 721 € 39 449 € 32 074 € 8 146 € 26 748 €
Net margin 0.7% 4.9% -3.2% 7.4% 6.4% 1.7% 4.9%

Revenue and income statement

In 2022, LAGRANGE TRAITEUR ET DISTRIBUTION achieves revenue of 383 k€. Revenue is declining over the period 2016-2022 (CAGR: -5.1%). Slight decline of -9% vs 2021. After deducting consumption (269 k€), gross margin stands at 113 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -94%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

382 535 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

113 494 €

EBITDA (2022) ?
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

1 516 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 712 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 564 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.4%

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Chart evolution

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.713%

Financial autonomy (2022) ?
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

38.663%

Cash flow / Revenue (2022) ?
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

0.367%

Repayment capacity (2022) ?
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

3.783

Asset age ratio (2022) ?
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

33.6%

Solvency indicators evolution
LAGRANGE TRAITEUR ET DISTRIBUTION

Sector positioning

Debt ratio
33.71 2022
2020
2021
2022
Q1: 1.9
Med: 28.55
Q3: 110.54
Average +27 pts over 3 years

In 2022, the debt ratio of LAGRANGE TRAITEUR ET DIST... (33.71) 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
38.66% 2022
2020
2021
2022
Q1: 12.41%
Med: 36.54%
Q3: 58.78%
Good -23 pts over 3 years

In 2022, the financial autonomy of LAGRANGE TRAITEUR ET DIST... (38.7%) 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.

Repayment capacity
3.78 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.33 years
Q3: 2.43 years
Average +50 pts over 3 years

In 2022, the repayment capacity of LAGRANGE TRAITEUR ET DIST... (3.78) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 198.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

198.429

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
LAGRANGE TRAITEUR ET DISTRIBUTION

Sector positioning

Liquidity ratio
198.43 2022
2020
2021
2022
Q1: 83.97
Med: 138.87
Q3: 229.64
Good -9 pts over 3 years

In 2022, the liquidity ratio of LAGRANGE TRAITEUR ET DIST... (198.43) 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
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.3x
Q3: 3.51x
Average

In 2022, the interest coverage of LAGRANGE TRAITEUR ET DIST... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 6 days of revenue, i.e. 7 k€ to permanently finance. Notable WCR improvement over the period (-84%), freeing up cash.

Operating WCR (2022) ?
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

6 545 €

Customer credit (2022) ?
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

7 j

Supplier credit (2022) ?
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

11 j

Inventory turnover (2022) ?
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

2 j

WCR in days of revenue (2022) ?
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

6 j

WCR and payment terms evolution
LAGRANGE TRAITEUR ET DISTRIBUTION

Positioning of LAGRANGE TRAITEUR ET DISTRIBUTION in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 71 transactions of similar company sales in 2022, the value of LAGRANGE TRAITEUR ET DISTRIBUTION is estimated at 46 885 € (range 27 424€ - 59 331€). With an EBITDA of 1 516€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.37x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
71 tx
27k€ 46k€ 59k€
46 885 € Range: 27 424€ - 59 331€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 516 € × 4.1x
Estimation 6 186 €
3 224€ - 11 940€
Revenue Multiple 30%
382 535 € × 0.37x
Estimation 139 910 €
82 856€ - 167 919€
Net Income Multiple 20%
2 564 € × 3.5x
Estimation 9 096 €
4 776€ - 14 929€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare LAGRANGE TRAITEUR ET DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about LAGRANGE TRAITEUR ET DISTRIBUTION

What is the revenue of LAGRANGE TRAITEUR ET DISTRIBUTION ?

The revenue of LAGRANGE TRAITEUR ET DISTRIBUTION in 2022 is 383 k€.

Is LAGRANGE TRAITEUR ET DISTRIBUTION profitable?

Yes, LAGRANGE TRAITEUR ET DISTRIBUTION generated a net profit of 3 k€ in 2022.

Where is the headquarters of LAGRANGE TRAITEUR ET DISTRIBUTION ?

The headquarters of LAGRANGE TRAITEUR ET DISTRIBUTION is located in VIERZON (18100), in the department Cher.

Where to find the tax return of LAGRANGE TRAITEUR ET DISTRIBUTION ?

The tax return of LAGRANGE TRAITEUR ET DISTRIBUTION 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 LAGRANGE TRAITEUR ET DISTRIBUTION operate?

LAGRANGE TRAITEUR ET DISTRIBUTION operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.