Employees: NN (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2019-09-16 (6 years)Status: ActiveBusiness sector: Contrôle technique automobileLocation: BRUNIQUEL (82800), Tarn-et-Garonne
LC SUD CONTROLE : revenue, balance sheet and financial ratios
LC SUD CONTROLE is a French company
founded 6 years ago,
specialized in the sector Contrôle technique automobile.
Based in BRUNIQUEL (82800),
this company of category PME
shows in 2025 a revenue of 188 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LC SUD CONTROLE (SIREN 877539163)
Indicator
2025
2024
2023
2022
2021
2020
Revenue
187 650 €
201 996 €
209 071 €
230 251 €
235 644 €
199 616 €
Net income
21 454 €
820 €
6 376 €
28 910 €
47 894 €
50 095 €
EBITDA
29 897 €
16 117 €
18 362 €
44 058 €
61 955 €
60 919 €
Net margin
11.4%
0.4%
3.0%
12.6%
20.3%
25.1%
Revenue and income statement
In 2025, LC SUD CONTROLE achieves revenue of 188 k€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -7% vs 2024. After deducting consumption (0 €), gross margin stands at 188 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 15.9% of revenue. Positive scissor effect: EBITDA margin improves by +8.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 11.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
187 650 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
187 650 €
EBITDA (2025)
?
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
29 897 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
20 100 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
21 454 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
15.9%
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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
30.662%
Financial autonomy (2025)
?
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
22.431%
Cash flow / Revenue (2025)
?
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
17.354%
Repayment capacity (2025)
?
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
1.265
Asset age ratio (2025)
?
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
2020
2021
2022
2023
2024
2025
Debt ratio
289.595
126.787
89.551
74.847
55.02
30.662
Financial autonomy
66.936
52.797
43.967
40.618
31.653
22.431
Repayment capacity
2.6
2.125
2.418
3.987
3.698
1.265
Cash flow / Revenue
29.607%
26.265%
19.595%
10.374%
8.517%
17.354%
Sector positioning
Debt ratio
30.662025
2023
2024
2025
Q1: 1.45
Med: 16.18
Q3: 45.29
Average-13 pts over 3 years
In 2025, the debt ratio of LC SUD CONTROLE (30.66) 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
22.43%2025
2023
2024
2025
Q1: 15.66%
Med: 49.63%
Q3: 69.39%
Average-11 pts over 3 years
In 2025, the financial autonomy of LC SUD CONTROLE (22.4%) 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
1.26 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 1.29 years
Average
In 2025, the repayment capacity of LC SUD CONTROLE (1.26) 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 212.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2025)
?
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
212.423
Interest coverage (2025)
?
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
1.977
Liquidity indicators evolution LC SUD CONTROLE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
145.165
297.248
313.909
305.461
148.395
212.423
Interest coverage
2.531
2.484
2.964
5.827
5.162
1.977
Sector positioning
Liquidity ratio
212.422025
2023
2024
2025
Q1: 134.57
Med: 221.31
Q3: 398.14
Average-14 pts over 3 years
In 2025, the liquidity ratio of LC SUD CONTROLE (212.42) 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
1.98x2025
2023
2024
2025
Q1: 0.0x
Med: 0.58x
Q3: 5.7x
Good-18 pts over 3 years
In 2025, the interest coverage of LC SUD CONTROLE (2.0x) 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. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 14 days. WCR is negative (-12 days): operations structurally generate cash. Over 2020-2025, WCR increased by +85%, requiring additional financing.
Operating WCR (2025)
?
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
-6 438 €
Customer credit (2025)
?
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
2 j
Supplier credit (2025)
?
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
16 j
Inventory turnover (2025)
?
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 in days of revenue (2025)
?
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
-12 j
WCR and payment terms evolution LC SUD CONTROLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Operating WCR
-42 430 €
-17 294 €
-17 798 €
-10 872 €
-15 111 €
-6 438 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
1
1
1
2
3
2
Supplier payment term (days)
42
22
15
9
47
16
Positioning of LC SUD CONTROLE in its sector
Comparison with sector Contrôle technique automobile
Valuation estimate
Based on 53 transactions of similar company sales
in 2025,
the value of LC SUD CONTROLE is estimated at
66 947 €
(range 26 995€ - 140 725€).
With an EBITDA of 29 897€, the sector multiple of 3.1x is applied.
The price/revenue ratio is 0.13x
(conservative valuation).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2025
53 tx
26k€66k€140k€
66 947 €Range: 26 995€ - 140 725€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
29 897 €×3.1x
Estimation93 860 €
33 223€ - 166 727€
Revenue Multiple30%
187 650 €×0.13x
Estimation24 978 €
18 817€ - 87 890€
Net Income Multiple20%
21 454 €×2.9x
Estimation62 622 €
23 694€ - 154 972€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 53 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 (Contrôle technique automobile)
Compare LC SUD CONTROLE with other companies in the same sector:
Yes, LC SUD CONTROLE generated a net profit of 21 k€ in 2025.
Where is the headquarters of LC SUD CONTROLE ?
The headquarters of LC SUD CONTROLE is located in BRUNIQUEL (82800), in the department Tarn-et-Garonne.
Where to find the tax return of LC SUD CONTROLE ?
The tax return of LC SUD CONTROLE 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 LC SUD CONTROLE operate?
LC SUD CONTROLE operates in the sector Contrôle technique automobile (NAF code 71.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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