LOIC CRUARD GROUP : revenue, balance sheet and financial ratios

LOIC CRUARD GROUP is a French company founded 16 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in BEAUFORT-EN-ANJOU (49250), this company of category PME shows in 2024 a revenue of 510 k€. 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 - LOIC CRUARD GROUP (SIREN 512539602)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 509 638 € 441 634 € 529 888 € 355 345 € 456 744 € 487 481 € 630 248 € 1 001 735 € 885 010 €
Net income 40 961 € 530 € 15 343 € -12 989 € -44 999 € -23 956 € 1 509 € 13 210 € -47 754 €
EBITDA 59 322 € 3 603 € 13 919 € -4 675 € -41 311 € -12 879 € 14 898 € 28 274 € -36 258 €
Net margin 8.0% 0.1% 2.9% -3.7% -9.9% -4.9% 0.2% 1.3% -5.4%

Revenue and income statement

In 2024, LOIC CRUARD GROUP achieves revenue of 510 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.7%). Vs 2023, growth of +15% (442 k€ -> 510 k€). After deducting consumption (200 k€), gross margin stands at 310 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 11.6% of revenue. Positive scissor effect: EBITDA margin improves by +10.8 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 8.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

509 638 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

310 096 €

EBITDA (2024) ?
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

59 322 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 262 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 961 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.6%

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

103.025%

Financial autonomy (2024) ?
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

35.198%

Cash flow / Revenue (2024) ?
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

9.474%

Repayment capacity (2024) ?
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

0.894

Asset age ratio (2024) ?
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

5.2%

Solvency indicators evolution
LOIC CRUARD GROUP

Sector positioning

Debt ratio
103.03 2024
2022
2023
2024
Q1: 2.87
Med: 17.34
Q3: 52.01
Watch

In 2024, the debt ratio of LOIC CRUARD GROUP (103.03) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
35.2% 2024
2022
2023
2024
Q1: 23.1%
Med: 44.97%
Q3: 62.71%
Average +14 pts over 3 years

In 2024, the financial autonomy of LOIC CRUARD GROUP (35.2%) 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
0.89 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.31 years
Q3: 1.48 years
Average -13 pts over 3 years

In 2024, the repayment capacity of LOIC CRUARD GROUP (0.89) 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 140.88. 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 4.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

140.885

Interest coverage (2024) ?
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

4.093

Liquidity indicators evolution
LOIC CRUARD GROUP

Sector positioning

Liquidity ratio
140.88 2024
2022
2023
2024
Q1: 167.32
Med: 242.93
Q3: 357.25
Watch

In 2024, the liquidity ratio of LOIC CRUARD GROUP (140.88) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.09x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.55x
Q3: 3.79x
Excellent

In 2024, the interest coverage of LOIC CRUARD GROUP (4.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 72 days of revenue, i.e. 102 k€ to permanently finance.

Operating WCR (2024) ?
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

101 841 €

Customer credit (2024) ?
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

36 j

Supplier credit (2024) ?
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

19 j

Inventory turnover (2024) ?
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

62 j

WCR in days of revenue (2024) ?
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

72 j

WCR and payment terms evolution
LOIC CRUARD GROUP

Positioning of LOIC CRUARD GROUP in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of LOIC CRUARD GROUP is estimated at 82 185 € (range 49 944€ - 242 061€). With an EBITDA of 59 322€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2024
104 transactions
49k€ 82k€ 242k€
82 185 € Range: 49 944€ - 242 061€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 322 € × 1.0x
Estimation 61 000 €
42 106€ - 199 559€
Revenue Multiple 30%
509 638 € × 0.27x
Estimation 137 044 €
73 078€ - 348 058€
Net Income Multiple 20%
40 961 € × 1.3x
Estimation 52 863 €
34 842€ - 189 322€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare LOIC CRUARD GROUP with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about LOIC CRUARD GROUP

What is the revenue of LOIC CRUARD GROUP ?

The revenue of LOIC CRUARD GROUP in 2024 is 510 k€.

Is LOIC CRUARD GROUP profitable?

Yes, LOIC CRUARD GROUP generated a net profit of 41 k€ in 2024.

Where is the headquarters of LOIC CRUARD GROUP ?

The headquarters of LOIC CRUARD GROUP is located in BEAUFORT-EN-ANJOU (49250), in the department Maine-et-Loire.

Where to find the tax return of LOIC CRUARD GROUP ?

The tax return of LOIC CRUARD GROUP 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 LOIC CRUARD GROUP operate?

LOIC CRUARD GROUP operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.