SARL LACOMBE EBENISTE : revenue, balance sheet and financial ratios

SARL LACOMBE EBENISTE is a French company founded 48 years ago, specialized in the sector Fabrication de meubles de bureau et de magasin. Based in LA LOUBIERE (12740), this company of category PME shows in 2024 a revenue of 3.7 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 - SARL LACOMBE EBENISTE (SIREN 311931752)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 702 096 € 4 241 039 € 5 003 742 € 4 463 163 € 2 978 571 € 3 868 020 € 3 596 596 € 3 910 945 € 3 633 765 €
Net income 23 823 € 84 390 € 309 612 € 391 922 € 9 573 € 254 126 € 198 670 € 134 337 € 148 272 €
EBITDA 95 551 € 142 243 € 449 960 € 548 480 € 79 292 € 442 479 € 282 651 € 324 903 € 283 482 €
Net margin 0.6% 2.0% 6.2% 8.8% 0.3% 6.6% 5.5% 3.4% 4.1%

Revenue and income statement

In 2024, SARL LACOMBE EBENISTE achieves revenue of 3.7 M€. Revenue is growing positively over 9 years (CAGR: +0.2%). Significant drop of -13% vs 2023. After deducting consumption (886 k€), gross margin stands at 2.8 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 0.6% 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

3 702 096 €

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

2 816 296 €

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

95 551 €

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

36 173 €

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

23 823 €

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

2.6%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

47.271%

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

40.105%

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

2.245%

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

3.783

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

20.3%

Solvency indicators evolution
SARL LACOMBE EBENISTE

Sector positioning

Debt ratio
47.27 2024
2022
2023
2024
Q1: 7.55
Med: 22.57
Q3: 55.57
Average

In 2024, the debt ratio of SARL LACOMBE EBENISTE (47.27) 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
40.1% 2024
2022
2023
2024
Q1: 29.97%
Med: 45.57%
Q3: 61.99%
Average

In 2024, the financial autonomy of SARL LACOMBE EBENISTE (40.1%) 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
3.78 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.62 years
Q3: 1.88 years
Watch +16 pts over 3 years

In 2024, the repayment capacity of SARL LACOMBE EBENISTE (3.78) 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 255.29. 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 3.9x. 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

255.292

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

3.886

Liquidity indicators evolution
SARL LACOMBE EBENISTE

Sector positioning

Liquidity ratio
255.29 2024
2022
2023
2024
Q1: 167.13
Med: 233.51
Q3: 351.0
Good -16 pts over 3 years

In 2024, the liquidity ratio of SARL LACOMBE EBENISTE (255.29) 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
3.89x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.04x
Q3: 6.42x
Good +12 pts over 3 years

In 2024, the interest coverage of SARL LACOMBE EBENISTE (3.9x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 69 days of revenue, i.e. 705 k€ to permanently finance. Over 2016-2024, WCR increased by +124%, requiring additional financing.

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

704 583 €

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

35 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

38 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

54 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

69 j

WCR and payment terms evolution
SARL LACOMBE EBENISTE

Positioning of SARL LACOMBE EBENISTE in its sector

Comparison with sector Fabrication de meubles de bureau et de magasin

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 229 489€ to 743 393€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
229k€ 397k€ 743k€
397 101 € Range: 229 489€ - 743 393€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Fabrication de meubles de bureau et de magasin)

Compare SARL LACOMBE EBENISTE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de meubles de bureau et de magasin

Frequently asked questions about SARL LACOMBE EBENISTE

What is the revenue of SARL LACOMBE EBENISTE ?

The revenue of SARL LACOMBE EBENISTE in 2024 is 3.7 M€.

Is SARL LACOMBE EBENISTE profitable?

Yes, SARL LACOMBE EBENISTE generated a net profit of 24 k€ in 2024.

Where is the headquarters of SARL LACOMBE EBENISTE ?

The headquarters of SARL LACOMBE EBENISTE is located in LA LOUBIERE (12740), in the department Aveyron.

Where to find the tax return of SARL LACOMBE EBENISTE ?

The tax return of SARL LACOMBE EBENISTE 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 SARL LACOMBE EBENISTE operate?

SARL LACOMBE EBENISTE operates in the sector Fabrication de meubles de bureau et de magasin (NAF code 31.01Z). See the 'Sector positioning' section above to compare the company with its competitors.