LIAIGRE SAUPIN CHERON : revenue, balance sheet and financial ratios

LIAIGRE SAUPIN CHERON is a French company founded 32 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2018 a revenue of 116 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LIAIGRE SAUPIN CHERON (SIREN 391956547)
Indicator 2018 2017 2016
Revenue 115 921 € 115 003 € 151 737 €
Net income 323 € 137 € 9 259 €
EBITDA 54 455 € 56 073 € 87 849 €
Net margin 0.3% 0.1% 6.1%

Revenue and income statement

In 2018, LIAIGRE SAUPIN CHERON achieves revenue of 116 k€. Revenue is declining over the period 2016-2018 (CAGR: -12.6%). Vs 2017: +1%. After deducting consumption (0 €), gross margin stands at 116 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 54 k€, representing 47.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 323 €, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

115 921 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

115 921 €

EBITDA (2018) ?
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

54 455 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

54 455 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

323 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

47.0%

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 189.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

40.929%

Financial autonomy (2018) ?
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

64.587%

Cash flow / Revenue (2018) ?
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

0.279%

Repayment capacity (2018) ?
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

189.087

Solvency indicators evolution
LIAIGRE SAUPIN CHERON

Sector positioning

Debt ratio
40.93 2018
2016
2017
2018
Q1: 0.01
Med: 9.38
Q3: 55.7
Average

In 2018, the debt ratio of LIAIGRE SAUPIN CHERON (40.93) 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
64.59% 2018
2016
2017
2018
Q1: 14.67%
Med: 45.08%
Q3: 73.22%
Good

In 2018, the financial autonomy of LIAIGRE SAUPIN CHERON (64.6%) 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.

Repayment capacity
189.09 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.04 years
Q3: 2.04 years
Watch

In 2018, the repayment capacity of LIAIGRE SAUPIN CHERON (189.09) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 297.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

297.488

Interest coverage (2018) ?
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

0.0

Liquidity indicators evolution
LIAIGRE SAUPIN CHERON

Sector positioning

Liquidity ratio
297.49 2018
2016
2017
2018
Q1: 109.41
Med: 206.71
Q3: 452.42
Good

In 2018, the liquidity ratio of LIAIGRE SAUPIN CHERON (297.49) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.72x
Average -25 pts over 3 years

In 2018, the interest coverage of LIAIGRE SAUPIN CHERON (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1690 days. Excellent situation: suppliers finance 1663 days of the operating cycle (retail model). Overall, WCR represents 32 days of revenue, i.e. 10 k€ to permanently finance.

Operating WCR (2018) ?
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

10 428 €

Customer credit (2018) ?
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

27 j

Supplier credit (2018) ?
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

1690 j

Inventory turnover (2018) ?
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 (2018) ?
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

32 j

WCR and payment terms evolution
LIAIGRE SAUPIN CHERON

Positioning of LIAIGRE SAUPIN CHERON in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 35 517€ to 343 633€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
35k€ 152k€ 343k€
152 206 € Range: 35 517€ - 343 633€
NAF 5 année 2018

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Activités des agents et courtiers d'assurances)

Compare LIAIGRE SAUPIN CHERON with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about LIAIGRE SAUPIN CHERON

What is the revenue of LIAIGRE SAUPIN CHERON ?

The revenue of LIAIGRE SAUPIN CHERON in 2018 is 116 k€.

Is LIAIGRE SAUPIN CHERON profitable?

Yes, LIAIGRE SAUPIN CHERON generated a net profit of 323€ in 2018.

Where is the headquarters of LIAIGRE SAUPIN CHERON ?

The headquarters of LIAIGRE SAUPIN CHERON is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of LIAIGRE SAUPIN CHERON ?

The tax return of LIAIGRE SAUPIN CHERON 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 LIAIGRE SAUPIN CHERON operate?

LIAIGRE SAUPIN CHERON operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.