LARACCA INVEST : revenue, balance sheet and financial ratios

LARACCA INVEST is a French company founded 9 years ago, specialized in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires. Based in LA CIOTAT (13600), this company of category PME shows in 2023 a revenue of 1 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 - LARACCA INVEST (SIREN 829309954)
Indicator 2023 2022 2021 2020 2018
Revenue 1 417 € 5 715 € N/C 8 000 € N/C
Net income -144 € 4 949 € -688 € 512 € -228 €
EBITDA -2 488 € 4 588 € -996 € 6 856 € -4 878 €
Net margin -10.2% 86.6% N/C 6.4% N/C

Revenue and income statement

In 2023, LARACCA INVEST achieves revenue of 1 k€. Revenue is declining over the period 2020-2023 (CAGR: -43.8%). Significant drop of -75% vs 2022. After deducting consumption (2 k€), gross margin stands at -676 €, i.e. a rate of -48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -175.6% of revenue. Warning negative scissor effect: despite revenue change (-75%), EBITDA varies by -154%, reducing margin by 255.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -144 € (-10.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 417 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-676 €

EBITDA (2023) ?
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

-2 488 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 488 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-144 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-175.6%

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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 1264%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1264.014%

Financial autonomy (2023) ?
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

7.322%

Cash flow / Revenue (2023) ?
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

-10.162%

Repayment capacity (2023) ?
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

-488.576

Solvency indicators evolution
LARACCA INVEST

Sector positioning

Debt ratio
1264.01 2023
2021
2022
2023
Q1: 0.0
Med: 6.97
Q3: 51.88
Watch -13 pts over 3 years

In 2023, the debt ratio of LARACCA INVEST (1264.01) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
7.32% 2023
2021
2022
2023
Q1: 3.39%
Med: 37.23%
Q3: 65.07%
Average

In 2023, the financial autonomy of LARACCA INVEST (7.3%) 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
-488.58 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.12 years
Excellent

In 2023, the repayment capacity of LARACCA INVEST (-488.58) 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 51693.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

51693.548

Interest coverage (2023) ?
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

-7.717

Liquidity indicators evolution
LARACCA INVEST

Sector positioning

Liquidity ratio
51693.55 2023
2021
2022
2023
Q1: 135.21
Med: 259.63
Q3: 676.25
Excellent

In 2023, the liquidity ratio of LARACCA INVEST (51693.55) 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.

Interest coverage
-7.72x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.5x
Average

In 2023, the interest coverage of LARACCA INVEST (-7.7x) 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: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 11239 days of revenue, i.e. 44 k€ to permanently finance.

Operating WCR (2023) ?
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

44 238 €

Customer credit (2023) ?
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 (2023) ?
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

8 j

Inventory turnover (2023) ?
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 (2023) ?
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

11239 j

WCR and payment terms evolution
LARACCA INVEST

Positioning of LARACCA INVEST in its sector

Comparison with sector Fabrication d’articles de bijouterie fantaisie et articles similaires

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of LARACCA INVEST is estimated at 333 € (range 159€ - 603€). The price/revenue ratio is 0.24x (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.

Estimated enterprise value 2023
101 transactions
0k€ 0k€ 0k€
333 € Range: 159€ - 603€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
1 417 € × 0.24x = 334 €
Range: 160€ - 604€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 101 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’articles de bijouterie fantaisie et articles similaires)

Compare LARACCA INVEST with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de bijouterie fantaisie et articles similaires

Frequently asked questions about LARACCA INVEST

What is the revenue of LARACCA INVEST ?

The revenue of LARACCA INVEST in 2023 is 1 k€.

Is LARACCA INVEST profitable?

LARACCA INVEST recorded a net loss in 2023.

Where is the headquarters of LARACCA INVEST ?

The headquarters of LARACCA INVEST is located in LA CIOTAT (13600), in the department Bouches-du-Rhone.

Where to find the tax return of LARACCA INVEST ?

The tax return of LARACCA INVEST 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 LARACCA INVEST operate?

LARACCA INVEST operates in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires (NAF code 32.13Z). See the 'Sector positioning' section above to compare the company with its competitors.