LCCO POITOU CHARENTES : revenue, balance sheet and financial ratios

LCCO POITOU CHARENTES is a French company founded 31 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in NAINTRE (86530), this company of category ETI shows in 2024 a revenue of 2.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LCCO POITOU CHARENTES (SIREN 399459742)
Indicator 2024 2023 2022 2016 2015
Revenue 2 088 691 € 3 265 433 € 2 966 073 € 3 259 861 € 3 192 706 €
Net income 3 488 € 45 329 € 4 114 € -101 782 € -175 972 €
EBITDA -307 943 € 178 485 € -359 871 € 116 062 € 141 359 €
Net margin 0.2% 1.4% 0.1% -3.1% -5.5%

Revenue and income statement

In 2024, LCCO POITOU CHARENTES achieves revenue of 2.1 M€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -36% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 961 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -308 k€, representing -14.7% of revenue. Warning negative scissor effect: despite revenue change (-36%), EBITDA varies by -273%, reducing margin by 20.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 088 691 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

961 229 €

EBITDA (2024) ?
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

-307 943 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-385 312 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 488 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.7%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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

78.259%

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

41.266%

Cash flow / Revenue (2024) ?
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

-18.622%

Repayment capacity (2024) ?
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

-1.679

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

35.1%

Solvency indicators evolution
LCCO POITOU CHARENTES

Sector positioning

Debt ratio
78.26 2024
2022
2023
2024
Q1: 6.19
Med: 29.84
Q3: 76.17
Average

In 2024, the debt ratio of LCCO POITOU CHARENTES (78.26) 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
41.27% 2024
2022
2023
2024
Q1: 21.31%
Med: 42.73%
Q3: 62.73%
Average +23 pts over 3 years

In 2024, the financial autonomy of LCCO POITOU CHARENTES (41.3%) 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
-1.68 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 2.74 years
Excellent

In 2024, the repayment capacity of LCCO POITOU CHARENTES (-1.68) 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 228.90. 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

228.895

Interest coverage (2024) ?
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

-6.746

Liquidity indicators evolution
LCCO POITOU CHARENTES

Sector positioning

Liquidity ratio
228.9 2024
2022
2023
2024
Q1: 156.87
Med: 231.58
Q3: 364.94
Average -26 pts over 3 years

In 2024, the liquidity ratio of LCCO POITOU CHARENTES (228.90) 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
-6.75x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.18x
Q3: 6.78x
Watch

In 2024, the interest coverage of LCCO POITOU CHARENTES (-6.8x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 155 days of revenue, i.e. 898 k€ to permanently finance. Over 2015-2024, WCR increased by +57%, requiring additional financing.

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

898 054 €

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

54 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

78 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

75 j

WCR in days of revenue (2024) ?
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

155 j

WCR and payment terms evolution
LCCO POITOU CHARENTES

Positioning of LCCO POITOU CHARENTES in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 104 983€ to 228 341€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
104k€ 177k€ 228k€
177 366 € Range: 104 983€ - 228 341€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication de charpentes et d'autres menuiseries)

Compare LCCO POITOU CHARENTES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about LCCO POITOU CHARENTES

What is the revenue of LCCO POITOU CHARENTES ?

The revenue of LCCO POITOU CHARENTES in 2024 is 2.1 M€.

Is LCCO POITOU CHARENTES profitable?

Yes, LCCO POITOU CHARENTES generated a net profit of 3 k€ in 2024.

Where is the headquarters of LCCO POITOU CHARENTES ?

The headquarters of LCCO POITOU CHARENTES is located in NAINTRE (86530), in the department Vienne.

Where to find the tax return of LCCO POITOU CHARENTES ?

The tax return of LCCO POITOU CHARENTES 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 LCCO POITOU CHARENTES operate?

LCCO POITOU CHARENTES operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.