Employees: NN (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-02-10 (23 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de fournitures et équipements industriels diversLocation: PERPIGNAN (66000), Pyrenees-Orientales
LOC & MAT : revenue, balance sheet and financial ratios
LOC & MAT is a French company
founded 23 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers.
Based in PERPIGNAN (66000),
this company of category PME
shows in 2025 a revenue of 30 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, LOC & MAT achieves revenue of 30 k€. Revenue is declining over the period 2016-2025 (CAGR: -25.9%). Significant drop of -75% vs 2024. After deducting consumption (11 k€), gross margin stands at 19 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -41 k€, representing -139.3% of revenue. Warning negative scissor effect: despite revenue change (-75%), EBITDA varies by +20%, reducing margin by 95.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -129 k€ (-437.6% of revenue), which will impact equity.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
29 500 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
18 653 €
EBITDA (2025)
?
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
-41 085 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-129 085 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-129 085 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-139.3%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
-0.402%
Financial autonomy (2025)
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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
-8.053%
Cash flow / Revenue (2025)
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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
-225.18%
Repayment capacity (2025)
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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
0.0
Solvency indicators evolution LOC & MAT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
2.711
2.38
1.771
1.576
98.821
67.625
79.798
0.471
0.02
-0.402
Financial autonomy
57.315
57.415
38.36
51.128
44.399
53.98
53.257
97.982
91.762
-8.053
Repayment capacity
-0.036
0.126
0.112
0.16
18.161
21.112
-1.21
-0.1
-0.001
0.0
Cash flow / Revenue
-18.117%
1.717%
1.506%
1.718%
1.304%
0.722%
-60.216%
-4.395%
-18.745%
-225.18%
Sector positioning
Debt ratio
-0.42025
2023
2024
2025
Q1: 0.39
Med: 11.18
Q3: 37.8
Excellent
In 2025, the debt ratio of LOC & MAT (-0.40) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
-8.05%2025
2023
2024
2025
Q1: 31.79%
Med: 51.32%
Q3: 67.58%
Watch-51 pts over 3 years
In 2025, the financial autonomy of LOC & MAT (-8.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
0.0 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.29 years
Q3: 1.75 years
Excellent
In 2025, the repayment capacity of LOC & MAT (0.00) 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 3741.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
3741.773
Interest coverage (2025)
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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 LOC & MAT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
234.442
233.812
161.933
205.817
844.929
1443.578
4655.815
6298.065
1181.838
3741.773
Interest coverage
-0.394
0.0
0.0
0.0
0.0
3.661
-0.708
-11.579
0.0
0.0
Sector positioning
Liquidity ratio
3741.772025
2023
2024
2025
Q1: 184.94
Med: 264.51
Q3: 393.27
Excellent
In 2025, the liquidity ratio of LOC & MAT (3741.77) 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.
Interest coverage
0.0x2025
2023
2024
2025
Q1: 0.0x
Med: 1.08x
Q3: 4.78x
Average
In 2025, the interest coverage of LOC & MAT (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: 116 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 115 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 348 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 552 days of revenue, i.e. 45 k€ to permanently finance. Notable WCR improvement over the period (-59%), freeing up cash.
Operating WCR (2025)
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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
45 208 €
Customer credit (2025)
?
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
116 j
Supplier credit (2025)
?
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
1 j
Inventory turnover (2025)
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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
348 j
WCR in days of revenue (2025)
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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
552 j
WCR and payment terms evolution LOC & MAT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
111 511 €
88 284 €
155 045 €
-11 758 €
255 551 €
451 301 €
180 052 €
179 472 €
115 625 €
45 208 €
Inventory turnover (days)
80
13
8
1
73
74
176
208
120
348
Customer payment term (days)
12
0
17
20
1
1
0
64
296
116
Supplier payment term (days)
33
17
50
32
15
5
6
2
0
1
Positioning of LOC & MAT in its sector
Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions).
This range of 1 711€ to 13 908€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
1k€2k€13k€
2 372 €Range: 1 711€ - 13 908€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 33 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) de fournitures et équipements industriels divers)
Compare LOC & MAT with other companies in the same sector:
The headquarters of LOC & MAT is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.
Where to find the tax return of LOC & MAT ?
The tax return of LOC & MAT 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 LOC & MAT operate?
LOC & MAT operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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