Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1994-02-15 (32 years)Status: ActiveBusiness sector: Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)Location: GAP (05000), Hautes-Alpes
LAUSA : revenue, balance sheet and financial ratios
LAUSA is a French company
founded 32 years ago,
specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus).
Based in GAP (05000),
this company of category PME
shows in 2024 a revenue of 2.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LAUSA achieves revenue of 2.4 M€. Activity remains stable over the period (CAGR: -2.9%). Significant drop of -13% vs 2023. After deducting consumption (1.4 M€), gross margin stands at 931 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -28 k€, representing -1.2% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -126%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -108 k€ (-4.6% of revenue), which will impact equity.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
2 362 642 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
930 880 €
EBITDA (2024)
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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
-28 423 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-76 092 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-107 546 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-1.2%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 232%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
231.571%
Financial autonomy (2024)
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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
19.234%
Cash flow / Revenue (2024)
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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
-2.593%
Repayment capacity (2024)
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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
-14.281
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
56.057
43.27
112.096
106.586
191.052
125.258
179.075
155.465
231.571
Financial autonomy
30.265
27.25
21.236
23.22
18.475
27.581
17.105
21.871
19.234
Repayment capacity
2.157
3.191
9.882
4.669
6.175
4.152
7.101
10.847
-14.281
Cash flow / Revenue
4.547%
2.008%
1.509%
3.315%
3.99%
5.399%
3.753%
2.565%
-2.593%
Sector positioning
Debt ratio
231.572024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average
In 2024, the debt ratio of LAUSA (231.57) 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
19.23%2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Average
In 2024, the financial autonomy of LAUSA (19.2%) 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
-14.28 years2024
2022
2023
2024
Q1: 0.0 years
Med: 1.06 years
Q3: 3.73 years
Excellent-50 pts over 3 years
In 2024, the repayment capacity of LAUSA (-14.28) 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 206.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
206.153
Interest coverage (2024)
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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
-150.019
Liquidity indicators evolution LAUSA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
158.374
134.02
144.074
153.376
184.601
220.782
151.218
173.762
206.153
Interest coverage
22.961
29.709
36.489
31.906
11.647
10.511
20.056
37.392
-150.019
Sector positioning
Liquidity ratio
206.152024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Average+8 pts over 3 years
In 2024, the liquidity ratio of LAUSA (206.15) 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
-150.02x2024
2022
2023
2024
Q1: 0.0x
Med: 2.75x
Q3: 13.31x
Watch-52 pts over 3 years
In 2024, the interest coverage of LAUSA (-150.0x) 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. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 112 days. Excellent situation: suppliers finance 99 days of the operating cycle (retail model). Inventory turnover is 177 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 204 days of revenue, i.e. 1.3 M€ to permanently finance.
Operating WCR (2024)
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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
1 340 067 €
Customer credit (2024)
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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
13 j
Supplier credit (2024)
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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
112 j
Inventory turnover (2024)
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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
177 j
WCR in days of revenue (2024)
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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
204 j
WCR and payment terms evolution LAUSA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 120 392 €
1 124 335 €
1 098 122 €
1 047 273 €
1 458 244 €
1 510 797 €
1 836 709 €
1 538 486 €
1 340 067 €
Inventory turnover (days)
121
121
133
129
105
98
153
176
177
Customer payment term (days)
1
2
2
3
7
3
5
12
13
Supplier payment term (days)
123
125
123
122
113
92
154
138
112
Positioning of LAUSA in its sector
Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions).
This range of 329 299€ to 736 192€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
329k€400k€736k€
400 814 €Range: 329 299€ - 736 192€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 30 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 détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))
Compare LAUSA with other companies in the same sector:
The headquarters of LAUSA is located in GAP (05000), in the department Hautes-Alpes.
Where to find the tax return of LAUSA ?
The tax return of LAUSA 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 LAUSA operate?
LAUSA operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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