LES QUATRE SAISONS DE LOZERE : revenue, balance sheet and financial ratios

LES QUATRE SAISONS DE LOZERE is a French company founded 31 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-CHELY-D'APCHER (48200), this company of category PME shows in 2018 a revenue of 2.7 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 QUATRE SAISONS DE LOZERE (SIREN 399548296)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 2 737 571 € 2 087 857 € 507 769 €
Net income 150 477 € 242 462 € 92 440 € 135 631 € 349 443 € 288 186 € 204 994 € 132 541 €
EBITDA N/C N/C N/C N/C N/C 378 444 € 277 321 € 187 764 €
Net margin N/C N/C N/C N/C N/C 10.5% 9.8% 26.1%

Revenue and income statement

In 2023, LES QUATRE SAISONS DE LOZERE generates positive net income of 150 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 133 k€ -> 150 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

150 477 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.724%

Financial autonomy (2023) ?
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

5.29%

Asset age ratio (2023) ?
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

60.7%

Solvency indicators evolution
LES QUATRE SAISONS DE LOZERE

Sector positioning

Debt ratio
44.72 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Average +8 pts over 3 years

In 2023, the debt ratio of LES QUATRE SAISONS DE LOZERE (44.72) 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
5.29% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Average

In 2023, the financial autonomy of LES QUATRE SAISONS DE LOZERE (5.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 228.82. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

228.821

Liquidity indicators evolution
LES QUATRE SAISONS DE LOZERE

Sector positioning

Liquidity ratio
228.82 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Average

In 2023, the liquidity ratio of LES QUATRE SAISONS DE LOZERE (228.82) 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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
LES QUATRE SAISONS DE LOZERE

Positioning of LES QUATRE SAISONS DE LOZERE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LES QUATRE SAISONS DE LOZERE is estimated at 499 724 € (range 100 467€ - 893 538€). 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 2023
145 transactions
100k€ 499k€ 893k€
499 724 € Range: 100 467€ - 893 538€
NAF 5 all-time

Valuation method used

Net Income Multiple
150 477 € × 3.3x = 499 724 €
Range: 100 467€ - 893 539€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare LES QUATRE SAISONS DE LOZERE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about LES QUATRE SAISONS DE LOZERE

What is the revenue of LES QUATRE SAISONS DE LOZERE ?

The revenue of LES QUATRE SAISONS DE LOZERE in 2018 is 2.7 M€.

Is LES QUATRE SAISONS DE LOZERE profitable?

Yes, LES QUATRE SAISONS DE LOZERE generated a net profit of 150 k€ in 2023.

Where is the headquarters of LES QUATRE SAISONS DE LOZERE ?

The headquarters of LES QUATRE SAISONS DE LOZERE is located in SAINT-CHELY-D'APCHER (48200), in the department Lozere.

Where to find the tax return of LES QUATRE SAISONS DE LOZERE ?

The tax return of LES QUATRE SAISONS DE LOZERE 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 QUATRE SAISONS DE LOZERE operate?

LES QUATRE SAISONS DE LOZERE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.