L.A.S COMPANY : revenue, balance sheet and financial ratios

L.A.S COMPANY is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in MARSEILLE (13001), this company of category PME shows in 2019 a revenue of 1.2 M€. 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.S COMPANY (SIREN 438691248)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 189 513 € 1 262 275 € N/C 879 140 €
Net income 16 637 € 7 133 € 3 970 € 31 816 € 58 825 € 3 931 €
EBITDA N/C N/C 9 333 € 32 839 € N/C 12 260 €
Net margin N/C N/C 0.3% 2.5% N/C 0.4%

Revenue and income statement

Im Jahr 2021 erzielt L.A.S COMPANY ein positives Nettoergebnis von 17 k€. Entwicklung 2016-2021: 4 k€ -> 17 k€.

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

16 637 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 81%. Der Verschuldungsgrad ist hoch: Der Verhandlungsspielraum mit Banken ist reduziert. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 42%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert.

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

80.517%

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

42.088%

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

14.5%

Solvency indicators evolution
L.A.S COMPANY

Sector positioning

Verschuldungsgrad
80.52 2021
2019
2020
2021
Q1: 0.03
Med: 23.0
Q3: 81.26
Average +31 pts over 3 years

Im Jahr 2021 liegt über dem Median der Branche das verschuldungsgrad von L.A.S COMPANY (80.52). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
42.09% 2021
2019
2020
2021
Q1: 9.62%
Med: 30.33%
Q3: 54.52%
Gut -13 pts over 3 years

Im Jahr 2021 liegt über dem Median der Branche das finanzielle autonomie von L.A.S COMPANY (42.1%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Rückzahlungsfähigkeit
1.53 ans 2019
2019
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.87 ans
Average

Im Jahr 2019 liegt über dem Median der Branche das rückzahlungsfähigkeit von L.A.S COMPANY (1.5 ans). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Liquidity ratios

Die Liquiditätsquote beträgt 274.89. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

274.89

Liquidity indicators evolution
L.A.S COMPANY

Sector positioning

Liquiditätsquote
274.89 2021
2019
2020
2021
Q1: 115.5
Med: 194.31
Q3: 355.46
Gut -8 pts over 3 years

Im Jahr 2021 liegt über dem Median der Branche das liquiditätsquote von L.A.S COMPANY (274.89). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Zinsdeckung
2.68x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 3.11x
Gut

Im Jahr 2019 liegt über dem Median der Branche das zinsdeckung von L.A.S COMPANY (2.7x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
L.A.S COMPANY

Positioning of L.A.S COMPANY in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of L.A.S COMPANY is estimated at 38 093 € (range 10 121€ - 67 575€). 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 2021
124 transactions
10k€ 38k€ 67k€
38 093 € Range: 10 121€ - 67 575€
NAF 5 all-time

Valuation method used

Net Income Multiple
16 637 € × 2.3x = 38 094 €
Range: 10 121€ - 67 575€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare L.A.S COMPANY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about L.A.S COMPANY

What is the revenue of L.A.S COMPANY ?

The revenue of L.A.S COMPANY in 2019 is 1.2 M€.

Is L.A.S COMPANY profitable?

Yes, L.A.S COMPANY generated a net profit of 17 k€ in 2021.

Where is the headquarters of L.A.S COMPANY ?

The headquarters of L.A.S COMPANY is located in MARSEILLE (13001), in the department Bouches-du-Rhone.

Where to find the tax return of L.A.S COMPANY ?

The tax return of L.A.S COMPANY 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.S COMPANY operate?

L.A.S COMPANY operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.