LARNEY ET FILS : revenue, balance sheet and financial ratios

LARNEY ET FILS is a French company founded 18 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in BAIE MAHAULT (97122), this company of category PME shows in 2021 a revenue of 2.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LARNEY ET FILS (SIREN 499503837)
Indicator 2023 2021 2020 2019 2017 2016 2015 2014
Revenue N/C 2 874 802 € 3 239 264 € N/C N/C 2 542 506 € 2 287 256 € 1 746 157 €
Net income 685 072 € -260 832 € -198 404 € 254 216 € 49 164 € 48 103 € 34 817 € 273 325 €
EBITDA N/C -39 287 € -52 024 € N/C N/C 85 972 € 59 707 € 267 225 €
Net margin N/C -9.1% -6.1% N/C N/C 1.9% 1.5% 15.7%

Revenue and income statement

In 2023, LARNEY ET FILS generates positive net income of 685 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2023: 273 k€ -> 685 k€.

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

685 072 €

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

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

36.316%

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

33.372%

Asset age ratio (2023) ?
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

28.7%

Solvency indicators evolution
LARNEY ET FILS

Sector positioning

Debt ratio
36.32 2023
2020
2021
2023
Q1: 7.86
Med: 35.99
Q3: 94.91
Average -9 pts over 3 years

In 2023, the debt ratio of LARNEY ET FILS (36.32) 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
33.37% 2023
2020
2021
2023
Q1: 19.58%
Med: 37.66%
Q3: 54.69%
Average -16 pts over 3 years

In 2023, the financial autonomy of LARNEY ET FILS (33.4%) 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
-21.68 years 2021
2020
2021
Q1: 0.0 years
Med: 0.78 years
Q3: 2.72 years
Excellent

In 2021, the repayment capacity of LARNEY ET FILS (-21.68) 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 162.13. 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

162.127

Liquidity indicators evolution
LARNEY ET FILS

Sector positioning

Liquidity ratio
162.13 2023
2020
2021
2023
Q1: 140.25
Med: 196.83
Q3: 296.62
Average -30 pts over 3 years

In 2023, the liquidity ratio of LARNEY ET FILS (162.13) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-21.14x 2021
2020
2021
Q1: 0.0x
Med: 0.66x
Q3: 2.67x
Watch

In 2021, the interest coverage of LARNEY ET FILS (-21.1x) 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.

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

0 €

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

0 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 and payment terms evolution
LARNEY ET FILS

Positioning of LARNEY ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LARNEY ET FILS is estimated at 2 408 324 € (range 671 835€ - 6 741 663€). 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
120 transactions
671k€ 2408k€ 6741k€
2 408 324 € Range: 671 835€ - 6 741 663€
NAF 5 all-time

Valuation method used

Net Income Multiple
685 072 € × 3.5x = 2 408 324 €
Range: 671 836€ - 6 741 664€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare LARNEY ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LARNEY ET FILS

What is the revenue of LARNEY ET FILS ?

The revenue of LARNEY ET FILS in 2021 is 2.9 M€.

Is LARNEY ET FILS profitable?

Yes, LARNEY ET FILS generated a net profit of 685 k€ in 2023.

Where is the headquarters of LARNEY ET FILS ?

The headquarters of LARNEY ET FILS is located in BAIE MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of LARNEY ET FILS ?

The tax return of LARNEY ET FILS 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 LARNEY ET FILS operate?

LARNEY ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.