LALLIER AGENCEMENT : revenue, balance sheet and financial ratios

LALLIER AGENCEMENT is a French company founded 25 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in CHATEAUNEUF-SUR-ISERE (26300), this company of category PME shows in 2024 a revenue of 4.1 M€. 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 - LALLIER AGENCEMENT (SIREN 434337671)
Indicator 2024 2023 2022 2021 2020 2020 2019 2017 2016
Revenue 4 052 941 € 5 795 535 € 5 593 552 € 5 005 365 € 2 625 309 € 3 474 405 € 5 057 025 € 3 441 764 € 4 337 785 €
Net income -586 393 € 267 014 € 232 560 € 533 089 € 142 595 € 139 368 € 271 808 € 24 506 € 135 987 €
EBITDA -611 887 € 362 385 € 287 952 € 451 375 € 59 699 € 195 762 € 371 429 € 8 404 € 66 428 €
Net margin -14.5% 4.6% 4.2% 10.7% 5.4% 4.0% 5.4% 0.7% 3.1%

Revenue and income statement

In 2024, LALLIER AGENCEMENT achieves revenue of 4.1 M€. Activity remains stable over the period (CAGR: -0.8%). Significant drop of -30% vs 2023. After deducting consumption (472 k€), gross margin stands at 3.6 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -612 k€, representing -15.1% of revenue. Warning negative scissor effect: despite revenue change (-30%), EBITDA varies by -269%, reducing margin by 21.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -586 k€ (-14.5% 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

4 052 941 €

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

3 581 281 €

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

-611 887 €

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

-653 748 €

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

-586 393 €

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

-15.0%

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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 0%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.015%

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

10.403%

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

-13.589%

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

0.0

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

68.1%

Solvency indicators evolution
LALLIER AGENCEMENT

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.92
Med: 21.14
Q3: 74.6
Excellent -15 pts over 3 years

In 2024, the debt ratio of LALLIER AGENCEMENT (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
10.4% 2024
2022
2023
2024
Q1: 7.98%
Med: 31.08%
Q3: 54.68%
Average -22 pts over 3 years

In 2024, the financial autonomy of LALLIER AGENCEMENT (10.4%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.43 years
Excellent -28 pts over 3 years

In 2024, the repayment capacity of LALLIER AGENCEMENT (0.00) 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 60.23. 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

60.233

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

-1.084

Liquidity indicators evolution
LALLIER AGENCEMENT

Sector positioning

Liquidity ratio
60.23 2024
2022
2023
2024
Q1: 131.19
Med: 215.69
Q3: 367.62
Watch -18 pts over 3 years

In 2024, the liquidity ratio of LALLIER AGENCEMENT (60.23) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-1.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.62x
Watch -33 pts over 3 years

In 2024, the interest coverage of LALLIER AGENCEMENT (-1.1x) 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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-66 days): operations structurally generate cash. Notable WCR improvement over the period (-206%), freeing up cash.

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

-743 471 €

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

82 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

61 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

2 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

-66 j

WCR and payment terms evolution
LALLIER AGENCEMENT

Positioning of LALLIER AGENCEMENT in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 685 626€ to 1 057 667€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
685k€ 870k€ 1057k€
870 254 € Range: 685 626€ - 1 057 667€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 d’autres meubles et industries connexes de l’ameublement)

Compare LALLIER AGENCEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about LALLIER AGENCEMENT

What is the revenue of LALLIER AGENCEMENT ?

The revenue of LALLIER AGENCEMENT in 2024 is 4.1 M€.

Is LALLIER AGENCEMENT profitable?

LALLIER AGENCEMENT recorded a net loss in 2024.

Where is the headquarters of LALLIER AGENCEMENT ?

The headquarters of LALLIER AGENCEMENT is located in CHATEAUNEUF-SUR-ISERE (26300), in the department Drome.

Where to find the tax return of LALLIER AGENCEMENT ?

The tax return of LALLIER AGENCEMENT 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 LALLIER AGENCEMENT operate?

LALLIER AGENCEMENT operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.