L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) : revenue, balance sheet and financial ratios

L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) is a French company founded 18 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MACON (71000), this company of category PME shows in 2017 a revenue of 374 k€. 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 - L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) (SIREN 498252493)
Indicator 2017 2016
Revenue 374 183 € 384 602 €
Net income 84 035 € 86 721 €
EBITDA 220 025 € 220 847 €
Net margin 22.5% 22.5%

Revenue and income statement

In 2017, L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) achieves revenue of 374 k€. Slight decline of -3% vs 2016. After deducting consumption (0 €), gross margin stands at 374 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 220 k€, representing 58.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 84 k€, i.e. 22.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

374 183 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

374 183 €

EBITDA (2017) ?
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

220 025 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

128 080 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

84 035 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

58.8%

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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 98%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 47.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

97.848%

Financial autonomy (2017) ?
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

49.879%

Cash flow / Revenue (2017) ?
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

47.015%

Repayment capacity (2017) ?
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

3.337

Asset age ratio (2017) ?
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

49.0%

Solvency indicators evolution
L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS)

Sector positioning

Debt ratio
97.85 2017
2016
2017
Q1: 0.0
Med: 13.76
Q3: 149.66
Average -10 pts over 2 years

In 2017, the debt ratio of L.A.I.(LOGISTIQUE ATELIER... (97.85) 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
49.88% 2017
2016
2017
Q1: 3.76%
Med: 39.0%
Q3: 78.34%
Good +5 pts over 2 years

In 2017, the financial autonomy of L.A.I.(LOGISTIQUE ATELIER... (49.9%) 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
3.34 years 2017
2016
2017
Q1: 0.0 years
Med: 0.51 years
Q3: 7.56 years
Average -5 pts over 2 years

In 2017, the repayment capacity of L.A.I.(LOGISTIQUE ATELIER... (3.34) 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 426.31. 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 7.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

426.313

Interest coverage (2017) ?
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

7.475

Liquidity indicators evolution
L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS)

Sector positioning

Liquidity ratio
426.31 2017
2016
2017
Q1: 73.85
Med: 229.91
Q3: 857.83
Good +22 pts over 2 years

In 2017, the liquidity ratio of L.A.I.(LOGISTIQUE ATELIER... (426.31) 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
7.47x 2017
2016
2017
Q1: 0.0x
Med: 0.15x
Q3: 15.54x
Good

In 2017, the interest coverage of L.A.I.(LOGISTIQUE ATELIER... (7.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Overall, WCR represents 7 days of revenue, i.e. 7 k€ to permanently finance.

Operating WCR (2017) ?
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

6 937 €

Customer credit (2017) ?
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

10 j

Supplier credit (2017) ?
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

22 j

Inventory turnover (2017) ?
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 (2017) ?
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

7 j

WCR and payment terms evolution
L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS)

Positioning of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 227 transactions of similar company sales in 2017, the value of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) is estimated at 653 802 € (range 212 666€ - 1 271 439€). With an EBITDA of 220 025€, the sector multiple of 4.4x is applied. The price/revenue ratio is 0.62x (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 2017
227 transactions
212k€ 653k€ 1271k€
653 802 € Range: 212 666€ - 1 271 439€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
220 025 € × 4.4x
Estimation 978 551 €
301 300€ - 1 777 725€
Revenue Multiple 30%
374 183 € × 0.62x
Estimation 230 199 €
84 148€ - 526 618€
Net Income Multiple 20%
84 035 € × 5.7x
Estimation 477 336 €
183 862€ - 1 122 957€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 227 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 L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) 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 L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS)

What is the revenue of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) ?

The revenue of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) in 2017 is 374 k€.

Is L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) profitable?

Yes, L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) generated a net profit of 84 k€ in 2017.

Where is the headquarters of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) ?

The headquarters of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) is located in MACON (71000), in the department Saone-et-Loire.

Where to find the tax return of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) ?

The tax return of L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) 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 L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) operate?

L.A.I.(LOGISTIQUE ATELIERS INDUSTRIELS) 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.