Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LAZARE CARNOT : revenue, balance sheet and financial ratios
LAZARE CARNOT is a French company
founded 9 years ago,
specialized in the sector Restauration traditionnelle.
Based in BEAUNE (21200),
this company of category PME
shows in 2022 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LAZARE CARNOT (SIREN 829150358)
Indicator
2024
2023
2022
2021
2020
2019
2018
Revenue
N/C
N/C
1 639 955 €
N/C
N/C
N/C
N/C
Net income
156 388 €
122 274 €
139 989 €
215 647 €
-35 657 €
-28 436 €
53 150 €
EBITDA
N/C
N/C
186 527 €
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
8.5%
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, LAZARE CARNOT generates positive net income of 156 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 53 k€ -> 156 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
156 388 €
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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 10%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
10.341%
Financial autonomy (2024)
?
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
60.192%
Asset age ratio (2024)
?
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
2018
2019
2020
2021
2022
2023
2024
Debt ratio
137.71
141.208
338.988
86.91
59.331
34.092
10.341
Financial autonomy
28.518
26.333
17.088
41.715
44.153
50.064
60.192
Repayment capacity
None
None
None
None
1.432
None
None
Cash flow / Revenue
None%
None%
None%
None%
8.707%
None%
None%
Sector positioning
Debt ratio
10.342024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Good-19 pts over 3 years
In 2024, the debt ratio of LAZARE CARNOT (10.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
60.19%2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent+12 pts over 3 years
In 2024, the financial autonomy of LAZARE CARNOT (60.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
1.43 years2022
2022
Q1: -0.57 years
Med: 0.5 years
Q3: 3.45 years
Average
In 2022, the repayment capacity of LAZARE CARNOT (1.43) 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 171.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
171.853
Liquidity indicators evolution LAZARE CARNOT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
99.399
72.318
152.989
261.038
196.456
157.421
171.853
Interest coverage
None
None
None
None
2.802
None
None
Sector positioning
Liquidity ratio
171.852024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good
In 2024, the liquidity ratio of LAZARE CARNOT (171.85) 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
2.8x2022
2022
Q1: -0.42x
Med: 0.37x
Q3: 4.22x
Good
In 2022, the interest coverage of LAZARE CARNOT (2.8x) 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 (2024)
?
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 LAZARE CARNOT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
-72 404 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
9
0
0
Customer payment term (days)
0
0
0
0
1
0
0
Supplier payment term (days)
0
0
0
0
38
0
0
Positioning of LAZARE CARNOT in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of LAZARE CARNOT is estimated at
1 087 538 €
(range 542 749€ - 2 462 609€).
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 value2024
698 transactions
542k€1087k€2462k€
1 087 538 €Range: 542 749€ - 2 462 609€
NAF 5 année 2024
Valuation method used
Net Income Multiple
156 388 €
×
7.0x
=1 087 538 €
Range: 542 749€ - 2 462 609€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration traditionnelle)
Compare LAZARE CARNOT with other companies in the same sector:
Yes, LAZARE CARNOT generated a net profit of 156 k€ in 2024.
Where is the headquarters of LAZARE CARNOT ?
The headquarters of LAZARE CARNOT is located in BEAUNE (21200), in the department Cote-d'Or.
Where to find the tax return of LAZARE CARNOT ?
The tax return of LAZARE CARNOT 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 LAZARE CARNOT operate?
LAZARE CARNOT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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