LAUCYL : revenue, balance sheet and financial ratios

LAUCYL is a French company founded 30 years ago, specialized in the sector Commerces de détail d'optique. Based in LAGNY-SUR-MARNE (77400), this company of category PME shows in 2022 a revenue of 756 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 - LAUCYL (SIREN 403844921)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 756 129 € 656 850 € 813 910 € 995 496 € 941 427 € 883 424 € 932 783 €
Net income 14 887 € 20 765 € 55 060 € 71 513 € 53 880 € 42 995 € 38 255 € 43 690 €
EBITDA N/C 49 004 € 82 920 € 133 988 € 132 576 € 105 288 € 103 348 € 105 695 €
Net margin N/C 2.7% 8.4% 8.8% 5.4% 4.6% 4.3% 4.7%

Revenue and income statement

In 2023, LAUCYL generates positive net income of 15 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 44 k€ -> 15 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

14 887 €

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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 114%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. 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

114.133%

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

36.346%

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

11.3%

Solvency indicators evolution
LAUCYL

Sector positioning

Debt ratio
114.13 2023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Average +32 pts over 3 years

In 2023, the debt ratio of LAUCYL (114.13) 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
36.35% 2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Average -34 pts over 3 years

In 2023, the financial autonomy of LAUCYL (36.4%) 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
1.94 years 2022
2021
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Average +8 pts over 2 years

In 2022, the repayment capacity of LAUCYL (1.94) 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 379.34. 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

379.336

Liquidity indicators evolution
LAUCYL

Sector positioning

Liquidity ratio
379.34 2023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Good

In 2023, the liquidity ratio of LAUCYL (379.34) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.26x 2022
2021
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Good

In 2022, the interest coverage of LAUCYL (1.3x) 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.

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
LAUCYL

Positioning of LAUCYL in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of LAUCYL is estimated at 62 147 € (range 29 859€ - 141 242€). 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
100 transactions
29k€ 62k€ 141k€
62 147 € Range: 29 859€ - 141 242€
NAF 5 année 2023

Valuation method used

Net Income Multiple
14 887 € × 4.2x = 62 147 €
Range: 29 860€ - 141 243€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail d'optique)

Compare LAUCYL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about LAUCYL

What is the revenue of LAUCYL ?

The revenue of LAUCYL in 2022 is 756 k€.

Is LAUCYL profitable?

Yes, LAUCYL generated a net profit of 15 k€ in 2023.

Where is the headquarters of LAUCYL ?

The headquarters of LAUCYL is located in LAGNY-SUR-MARNE (77400), in the department Seine-et-Marne.

Where to find the tax return of LAUCYL ?

The tax return of LAUCYL 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 LAUCYL operate?

LAUCYL operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.