SIREN : 502456221
LE LAGON SPA is a French company founded 18 years ago, specialized in the sector Soins de beauté. Based in MELUN (77000), this company of category PME shows in 2017 a revenue of 477 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 476 843 € | 464 064 € |
| Net income | 21 205 € | 27 579 € |
| EBITDA | 31 877 € | 42 966 € |
| Net margin | 4.4% | 5.9% |
In 2017, LE LAGON SPA achieves revenue of 477 k€. Vs 2016: +3%. After deducting consumption (70 k€), gross margin stands at 407 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 6.7% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -26%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.
476 843 €
407 246 €
31 877 €
16 997 €
21 205 €
6.5%
The debt ratio (= Financial debt / Equity x 100) stands at 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
61.764%
39.381%
11.067%
1.724
35.5%
In 2017, the debt ratio of LE LAGON SPA (61.76) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2017, the financial autonomy of LE LAGON SPA (39.4%) 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.
In 2017, the repayment capacity of LE LAGON SPA (1.72) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 279.97. 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 4.2x. Financial charges are adequately covered by operations.
279.967
4.191
In 2017, the liquidity ratio of LE LAGON SPA (279.97) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2017, the interest coverage of LE LAGON SPA (4.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 76 days of revenue, i.e. 101 k€ to permanently finance.
100 762 €
7 j
28 j
22 j
76 j
Based on 202 transactions of similar company sales in 2017, the value of LE LAGON SPA is estimated at 161 700 € (range 83 940€ - 273 837€). With an EBITDA of 31 877€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.49x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 202 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE LAGON SPA with other companies in the same sector:
The revenue of LE LAGON SPA in 2017 is 477 k€.
Yes, LE LAGON SPA generated a net profit of 21 k€ in 2017.
The headquarters of LE LAGON SPA is located in MELUN (77000), in the department Seine-et-Marne.
The tax return of LE LAGON SPA 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).
LE LAGON SPA operates in the sector Soins de beauté (NAF code 96.02B). See the 'Sector positioning' section above to compare the company with its competitors.