LALLIER MOUSTIERS : revenue, balance sheet and financial ratios

LALLIER MOUSTIERS is a French company founded 39 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in MOUSTIERS-SAINTE-MARIE (04360), this company of category PME shows in 2021 a revenue of 115 k€. 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 - LALLIER MOUSTIERS (SIREN 341153104)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 115 441 € 121 419 € 125 442 € 148 031 € 143 025 € 131 231 €
Net income 2 889 € -13 119 € -10 517 € -114 € -1 425 € 1 909 €
EBITDA -7 184 € -15 994 € -7 473 € -11 106 € 719 € -12 196 €
Net margin 2.5% -10.8% -8.4% -0.1% -1.0% 1.5%

Revenue and income statement

In 2021, LALLIER MOUSTIERS achieves revenue of 115 k€. Activity remains stable over the period (CAGR: -2.5%). Slight decline of -5% vs 2020. After deducting consumption (32 k€), gross margin stands at 83 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -6.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

115 441 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

82 982 €

EBITDA (2021) ?
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

-7 184 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-9 253 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 889 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.3%

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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 157%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

157.317%

Financial autonomy (2021) ?
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

16.031%

Cash flow / Revenue (2021) ?
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

3.597%

Repayment capacity (2021) ?
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

6.651

Asset age ratio (2021) ?
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

12.4%

Solvency indicators evolution
LALLIER MOUSTIERS

Sector positioning

Debt ratio
157.32 2021
2019
2020
2021
Q1: 1.81
Med: 43.39
Q3: 118.16
Average +24 pts over 3 years

In 2021, the debt ratio of LALLIER MOUSTIERS (157.32) 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
16.03% 2021
2019
2020
2021
Q1: 12.85%
Med: 32.78%
Q3: 53.66%
Average -11 pts over 3 years

In 2021, the financial autonomy of LALLIER MOUSTIERS (16.0%) 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
6.65 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.51 years
Q3: 3.11 years
Watch

In 2021, the repayment capacity of LALLIER MOUSTIERS (6.65) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 74.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

74.05

Interest coverage (2021) ?
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

-6.334

Liquidity indicators evolution
LALLIER MOUSTIERS

Sector positioning

Liquidity ratio
74.05 2021
2019
2020
2021
Q1: 137.36
Med: 218.15
Q3: 338.72
Watch

In 2021, the liquidity ratio of LALLIER MOUSTIERS (74.05) 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
-6.33x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.19x
Q3: 2.13x
Average

In 2021, the interest coverage of LALLIER MOUSTIERS (-6.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). Inventory turnover is 103 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-77 days): operations structurally generate cash. Notable WCR improvement over the period (-156%), freeing up cash.

Operating WCR (2021) ?
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

-24 723 €

Customer credit (2021) ?
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 (2021) ?
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

58 j

Inventory turnover (2021) ?
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

103 j

WCR in days of revenue (2021) ?
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

-77 j

WCR and payment terms evolution
LALLIER MOUSTIERS

Positioning of LALLIER MOUSTIERS in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 54 transactions of similar company sales in 2021, the value of LALLIER MOUSTIERS is estimated at 12 504 € (range 9 115€ - 30 913€). The price/revenue ratio is 0.16x (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 2021
54 tx
9k€ 12k€ 30k€
12 504 € Range: 9 115€ - 30 913€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
115 441 € × 0.16x
Estimation 18 041 €
13 432€ - 41 598€
Net Income Multiple 20%
2 889 € × 1.5x
Estimation 4 200 €
2 640€ - 14 886€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 d'autres équipements du foyer)

Compare LALLIER MOUSTIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about LALLIER MOUSTIERS

What is the revenue of LALLIER MOUSTIERS ?

The revenue of LALLIER MOUSTIERS in 2021 is 115 k€.

Is LALLIER MOUSTIERS profitable?

Yes, LALLIER MOUSTIERS generated a net profit of 3 k€ in 2021.

Where is the headquarters of LALLIER MOUSTIERS ?

The headquarters of LALLIER MOUSTIERS is located in MOUSTIERS-SAINTE-MARIE (04360), in the department Alpes-de-Haute-Provence.

Where to find the tax return of LALLIER MOUSTIERS ?

The tax return of LALLIER MOUSTIERS 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 MOUSTIERS operate?

LALLIER MOUSTIERS operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.