LES ACIERS DU LITTORAL : revenue, balance sheet and financial ratios

LES ACIERS DU LITTORAL is a French company founded 13 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in CALAIS (62100), this company of category PME shows in 2019 a revenue of 4.1 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 - LES ACIERS DU LITTORAL (SIREN 792978876)
Indicator 2019 2018 2017 2016
Revenue 4 102 285 € 3 659 432 € 3 263 313 € 2 130 347 €
Net income 132 058 € 96 439 € 51 783 € 36 820 €
EBITDA 227 802 € 161 516 € 68 328 € 42 163 €
Net margin 3.2% 2.6% 1.6% 1.7%

Revenue and income statement

In 2019, LES ACIERS DU LITTORAL achieves revenue of 4.1 M€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +24.4%. Vs 2018, growth of +12% (3.7 M€ -> 4.1 M€). After deducting consumption (3.0 M€), gross margin stands at 1.2 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 228 k€, representing 5.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 132 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 102 285 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 151 298 €

EBITDA (2019) ?
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

227 802 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

171 447 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

132 058 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.5%

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Chart evolution

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

87.687%

Financial autonomy (2019) ?
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

26.422%

Cash flow / Revenue (2019) ?
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

4.241%

Repayment capacity (2019) ?
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

2.453

Asset age ratio (2019) ?
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

69.5%

Solvency indicators evolution
LES ACIERS DU LITTORAL

Sector positioning

Debt ratio
87.69 2019
2017
2018
2019
Q1: 0.0
Med: 17.27
Q3: 93.89
Average +10 pts over 3 years

In 2019, the debt ratio of LES ACIERS DU LITTORAL (87.69) 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
26.42% 2019
2017
2018
2019
Q1: 6.01%
Med: 31.08%
Q3: 59.71%
Average

In 2019, the financial autonomy of LES ACIERS DU LITTORAL (26.4%) 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
2.45 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.39 years
Average

In 2019, the repayment capacity of LES ACIERS DU LITTORAL (2.45) 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 164.22. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

164.218

Interest coverage (2019) ?
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

1.878

Liquidity indicators evolution
LES ACIERS DU LITTORAL

Sector positioning

Liquidity ratio
164.22 2019
2017
2018
2019
Q1: 100.88
Med: 177.28
Q3: 330.46
Average +7 pts over 3 years

In 2019, the liquidity ratio of LES ACIERS DU LITTORAL (164.22) 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
1.88x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.16x
Good

In 2019, the interest coverage of LES ACIERS DU LITTORAL (1.9x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 95 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2019, WCR increased by +77%, requiring additional financing.

Operating WCR (2019) ?
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

1 086 162 €

Customer credit (2019) ?
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

47 j

Supplier credit (2019) ?
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

69 j

Inventory turnover (2019) ?
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

49 j

WCR in days of revenue (2019) ?
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

95 j

WCR and payment terms evolution
LES ACIERS DU LITTORAL

Positioning of LES ACIERS DU LITTORAL in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of LES ACIERS DU LITTORAL is estimated at 1 178 960 € (range 605 928€ - 2 164 659€). With an EBITDA of 227 802€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.46x (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.

Estimated enterprise value 2019
128 transactions
605k€ 1178k€ 2164k€
1 178 960 € Range: 605 928€ - 2 164 659€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
227 802 € × 4.1x
Estimation 936 391 €
511 656€ - 2 060 226€
Revenue Multiple 30%
4 102 285 € × 0.46x
Estimation 1 892 867 €
947 210€ - 2 800 461€
Net Income Multiple 20%
132 058 € × 5.4x
Estimation 714 524 €
329 689€ - 1 472 043€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 128 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 (Autres commerces de détail spécialisés divers)

Compare LES ACIERS DU LITTORAL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about LES ACIERS DU LITTORAL

What is the revenue of LES ACIERS DU LITTORAL ?

The revenue of LES ACIERS DU LITTORAL in 2019 is 4.1 M€.

Is LES ACIERS DU LITTORAL profitable?

Yes, LES ACIERS DU LITTORAL generated a net profit of 132 k€ in 2019.

Where is the headquarters of LES ACIERS DU LITTORAL ?

The headquarters of LES ACIERS DU LITTORAL is located in CALAIS (62100), in the department Pas-de-Calais.

Where to find the tax return of LES ACIERS DU LITTORAL ?

The tax return of LES ACIERS DU LITTORAL 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 LES ACIERS DU LITTORAL operate?

LES ACIERS DU LITTORAL operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.