LATHUILIERE ELECTRICITE : revenue, balance sheet and financial ratios

LATHUILIERE ELECTRICITE is a French company founded 37 years ago, specialized in the sector Travaux d'installation électrique dans tous locaux. Based in ROCHE-LA-MOLIERE (42230), this company of category PME shows in 2025 a revenue of 6.1 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 - LATHUILIERE ELECTRICITE (SIREN 349539692)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 087 340 € 5 162 663 € 5 163 046 € N/C N/C 3 615 661 € 3 160 686 € 2 769 169 € 2 632 344 € 2 055 772 €
Net income 212 253 € 201 652 € 196 888 € 151 374 € 126 655 € 47 892 € 60 933 € 20 132 € 29 614 € -19 447 €
EBITDA 283 247 € 224 342 € 247 450 € N/C N/C 119 617 € 87 283 € 38 973 € 81 029 € -55 358 €
Net margin 3.5% 3.9% 3.8% N/C N/C 1.3% 1.9% 0.7% 1.1% -0.9%

Revenue and income statement

In 2025, LATHUILIERE ELECTRICITE achieves revenue of 6.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.8%. Vs 2024, growth of +18% (5.2 M€ -> 6.1 M€). After deducting consumption (2.0 M€), gross margin stands at 4.1 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 283 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 212 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 087 340 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 095 182 €

EBITDA (2025) ?
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

283 247 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

243 588 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

212 253 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.7%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.779%

Financial autonomy (2025) ?
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

38.261%

Cash flow / Revenue (2025) ?
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

3.994%

Repayment capacity (2025) ?
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

0.979

Asset age ratio (2025) ?
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

51.0%

Solvency indicators evolution
LATHUILIERE ELECTRICITE

Sector positioning

Debt ratio
32.78 2025
2023
2024
2025
Q1: 2.61
Med: 13.22
Q3: 37.13
Average

In 2025, the debt ratio of LATHUILIERE ELECTRICITE (32.78) 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
38.26% 2025
2023
2024
2025
Q1: 25.97%
Med: 46.81%
Q3: 62.59%
Average -13 pts over 3 years

In 2025, the financial autonomy of LATHUILIERE ELECTRICITE (38.3%) 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
0.98 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.22 years
Q3: 1.22 years
Average -6 pts over 3 years

In 2025, the repayment capacity of LATHUILIERE ELECTRICITE (0.98) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 174.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.6x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

174.344

Interest coverage (2025) ?
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

2.603

Liquidity indicators evolution
LATHUILIERE ELECTRICITE

Sector positioning

Liquidity ratio
174.34 2025
2023
2024
2025
Q1: 171.92
Med: 237.06
Q3: 351.12
Average -11 pts over 3 years

In 2025, the liquidity ratio of LATHUILIERE ELECTRICITE (174.34) 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
2.6x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.31x
Q3: 2.85x
Good

In 2025, the interest coverage of LATHUILIERE ELECTRICITE (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 863 k€ to permanently finance. Over 2016-2025, WCR increased by +27%, requiring additional financing.

Operating WCR (2025) ?
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

863 063 €

Customer credit (2025) ?
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

41 j

Supplier credit (2025) ?
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

48 j

Inventory turnover (2025) ?
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

11 j

WCR in days of revenue (2025) ?
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

51 j

WCR and payment terms evolution
LATHUILIERE ELECTRICITE

Positioning of LATHUILIERE ELECTRICITE in its sector

Comparison with sector Travaux d'installation électrique dans tous locaux

Valuation estimate

Based on 283 transactions of similar company sales (all years), the value of LATHUILIERE ELECTRICITE is estimated at 537 548 € (range 274 420€ - 1 391 439€). With an EBITDA of 283 247€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.18x (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 2025
283 transactions
274k€ 537k€ 1391k€
537 548 € Range: 274 420€ - 1 391 439€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
283 247 € × 1.0x
Estimation 295 727 €
109 899€ - 1 034 258€
Revenue Multiple 30%
6 087 340 € × 0.18x
Estimation 1 092 463 €
659 439€ - 2 123 635€
Net Income Multiple 20%
212 253 € × 1.5x
Estimation 309 729 €
108 195€ - 1 186 098€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 283 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 d'installation électrique dans tous locaux)

Compare LATHUILIERE ELECTRICITE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation électrique dans tous locaux

Frequently asked questions about LATHUILIERE ELECTRICITE

What is the revenue of LATHUILIERE ELECTRICITE ?

The revenue of LATHUILIERE ELECTRICITE in 2025 is 6.1 M€.

Is LATHUILIERE ELECTRICITE profitable?

Yes, LATHUILIERE ELECTRICITE generated a net profit of 212 k€ in 2025.

Where is the headquarters of LATHUILIERE ELECTRICITE ?

The headquarters of LATHUILIERE ELECTRICITE is located in ROCHE-LA-MOLIERE (42230), in the department Loire.

Where to find the tax return of LATHUILIERE ELECTRICITE ?

The tax return of LATHUILIERE ELECTRICITE 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 LATHUILIERE ELECTRICITE operate?

LATHUILIERE ELECTRICITE operates in the sector Travaux d'installation électrique dans tous locaux (NAF code 43.21A). See the 'Sector positioning' section above to compare the company with its competitors.