Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2014-01-02 (12 years)Status: ActiveBusiness sector: Travaux de maçonnerie générale et gros œuvre de bâtimentLocation: EVIAN-LES-BAINS (74500), Haute-Savoie
LAZO : revenue, balance sheet and financial ratios
LAZO is a French company
founded 12 years ago,
specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment.
Based in EVIAN-LES-BAINS (74500),
this company of category PME
shows in 2020 a revenue of 894 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LAZO generates positive net income of 117 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 15 k€ -> 117 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
117 382 €
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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 41%. 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 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
41.365%
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
38.12%
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
2017
2018
2019
2020
2021
2021
2022
2024
Debt ratio
162.14
105.194
77.334
66.855
95.414
26.193
13.147
41.365
Financial autonomy
18.988
29.158
34.32
35.882
31.217
26.767
30.613
38.12
Repayment capacity
2.957
2.891
2.122
1.847
None
None
None
None
Cash flow / Revenue
4.768%
7.953%
7.198%
10.438%
None%
None%
None%
None%
Sector positioning
Debt ratio
41.372024
2021
2022
2024
Q1: 1.22
Med: 17.24
Q3: 51.22
Average+17 pts over 3 years
In 2024, the debt ratio of LAZO (41.37) 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
38.12%2024
2021
2022
2024
Q1: 11.2%
Med: 33.35%
Q3: 54.16%
Good+8 pts over 3 years
In 2024, the financial autonomy of LAZO (38.1%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 190.06. 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
190.064
Liquidity indicators evolution LAZO
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2021
2022
2024
Liquidity ratio
139.376
187.653
179.15
251.264
180.842
114.492
127.062
190.064
Interest coverage
8.627
5.971
5.474
8.419
None
None
None
None
Sector positioning
Liquidity ratio
190.062024
2021
2022
2024
Q1: 138.63
Med: 197.26
Q3: 306.79
Average+22 pts over 3 years
In 2024, the liquidity ratio of LAZO (190.06) 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.
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)
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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 (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)
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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 LAZO
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2021
2022
2024
Operating WCR
846 529 €
631 104 €
631 370 €
609 374 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
56
90
32
78
0
0
0
0
Customer payment term (days)
99
103
131
233
0
0
0
0
Supplier payment term (days)
79
68
82
62
0
0
0
0
Positioning of LAZO 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 (25 transactions).
This range of 302 319€ to 1 000 881€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
302k€549k€1000k€
549 111 €Range: 302 319€ - 1 000 881€
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 25 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 LAZO with other companies in the same sector:
Yes, LAZO generated a net profit of 117 k€ in 2024.
Where is the headquarters of LAZO ?
The headquarters of LAZO is located in EVIAN-LES-BAINS (74500), in the department Haute-Savoie.
Where to find the tax return of LAZO ?
The tax return of LAZO 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 LAZO operate?
LAZO 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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