Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1998-06-02 (27 years)Status: ActiveBusiness sector: Travaux de maçonnerie générale et gros œuvre de bâtimentLocation: MONTREVAULT-SUR-EVRE (49110), Maine-et-Loire
LAUZON : revenue, balance sheet and financial ratios
LAUZON is a French company
founded 27 years ago,
specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment.
Based in MONTREVAULT-SUR-EVRE (49110),
this company of category PME
shows in 2023 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LAUZON generates positive net income of 74 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 33 k€ -> 74 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
74 011 €
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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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Item
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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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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
31.127%
Financial autonomy (2025)
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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
51.559%
Asset age ratio (2025)
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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
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
195.47
158.035
138.954
102.151
79.769
62.127
48.842
40.76
31.127
Financial autonomy
27.158
30.674
32.054
43.369
42.742
51.062
53.339
53.055
51.559
Repayment capacity
21.657
5.315
None
6.07
2.696
None
2.252
None
None
Cash flow / Revenue
1.921%
7.309%
None%
4.738%
8.447%
None%
8.081%
None%
None%
Sector positioning
Debt ratio
31.132025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Average-10 pts over 3 years
In 2025, the debt ratio of LAUZON (31.13) 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
51.56%2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Good-12 pts over 3 years
In 2025, the financial autonomy of LAUZON (51.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
2.25 years2023
2023
Q1: 0.0 years
Med: 0.08 years
Q3: 1.21 years
Average
In 2023, the repayment capacity of LAUZON (2.25) 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 198.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
198.724
Liquidity indicators evolution LAUZON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
267.915
232.051
176.155
284.723
202.227
310.15
276.675
196.801
198.724
Interest coverage
17.715
8.925
None
14.22
5.208
None
3.344
None
None
Sector positioning
Liquidity ratio
198.722025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Average-27 pts over 3 years
In 2025, the liquidity ratio of LAUZON (198.72) 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
3.34x2023
2023
Q1: 0.0x
Med: 0.05x
Q3: 2.06x
Excellent
In 2023, the interest coverage of LAUZON (3.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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 (2025)
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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
0 €
Customer credit (2025)
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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
0 j
Supplier credit (2025)
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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
0 j
Inventory turnover (2025)
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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
0 j
WCR and payment terms evolution LAUZON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
159 377 €
163 305 €
0 €
75 048 €
58 430 €
0 €
104 733 €
0 €
0 €
Inventory turnover (days)
8
33
0
15
11
0
16
0
0
Customer payment term (days)
45
29
0
13
27
0
30
0
0
Supplier payment term (days)
45
54
0
26
51
0
54
0
0
Positioning of LAUZON in its sector
Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions).
This range of 67 089€ to 779 822€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
67k€199k€779k€
199 424 €Range: 67 089€ - 779 822€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 22 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 maçonnerie générale et gros œuvre de bâtiment)
Compare LAUZON with other companies in the same sector:
Yes, LAUZON generated a net profit of 74 k€ in 2025.
Where is the headquarters of LAUZON ?
The headquarters of LAUZON is located in MONTREVAULT-SUR-EVRE (49110), in the department Maine-et-Loire.
Where to find the tax return of LAUZON ?
The tax return of LAUZON 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 LAUZON operate?
LAUZON operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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