SARL LAGARDELLE FERMETURES : revenue, balance sheet and financial ratios

SARL LAGARDELLE FERMETURES is a French company founded 13 years ago, specialized in the sector Fabrication de charpentes et d'autres menuiseries. Based in LAGARDELLE (46220), this company of category PME shows in 2023 a revenue of 709 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 - SARL LAGARDELLE FERMETURES (SIREN 790486260)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 708 597 € 829 638 € 1 085 221 € 946 206 € 791 640 € N/C 1 070 341 € 1 465 415 €
Net income 164 638 € -49 150 € -224 619 € 352 € -3 384 € -19 732 € 20 311 € 15 429 €
EBITDA -108 162 € -6 898 € -169 014 € 40 267 € 50 588 € N/C 60 514 € 66 244 €
Net margin 23.2% -5.9% -20.7% 0.0% -0.4% N/C 1.9% 1.1%

Revenue and income statement

In 2023, SARL LAGARDELLE FERMETURES achieves revenue of 709 k€. Revenue is declining over the period 2016-2023 (CAGR: -9.9%). Significant drop of -15% vs 2022. After deducting consumption (380 k€), gross margin stands at 329 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -108 k€, representing -15.3% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -1468%, reducing margin by 14.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 165 k€, i.e. 23.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

708 597 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

328 852 €

EBITDA (2023) ?
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

-108 162 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-108 207 €

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

164 638 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-15.3%

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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 19%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

18.78%

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

31.668%

Cash flow / Revenue (2023) ?
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

23.309%

Repayment capacity (2023) ?
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

0.163

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

22.5%

Solvency indicators evolution
SARL LAGARDELLE FERMETURES

Sector positioning

Debt ratio
18.78 2023
2021
2022
2023
Q1: 6.87
Med: 29.64
Q3: 90.12
Good -42 pts over 3 years

In 2023, the debt ratio of SARL LAGARDELLE FERMETURES (18.78) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
31.67% 2023
2021
2022
2023
Q1: 16.62%
Med: 38.62%
Q3: 58.17%
Average +17 pts over 3 years

In 2023, the financial autonomy of SARL LAGARDELLE FERMETURES (31.7%) 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
0.16 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.66 years
Q3: 2.45 years
Good +6 pts over 3 years

In 2023, the repayment capacity of SARL LAGARDELLE FERMETURES (0.16) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 122.22. 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

122.225

Interest coverage (2023) ?
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

-19.763

Liquidity indicators evolution
SARL LAGARDELLE FERMETURES

Sector positioning

Liquidity ratio
122.22 2023
2021
2022
2023
Q1: 152.19
Med: 217.85
Q3: 320.62
Watch -42 pts over 3 years

In 2023, the liquidity ratio of SARL LAGARDELLE FERMETURES (122.22) 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
-19.76x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.64x
Average

In 2023, the interest coverage of SARL LAGARDELLE FERMETURES (-19.8x) 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: 75 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 110 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 70 days of revenue, i.e. 138 k€ to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.

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

138 403 €

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

27 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

75 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

110 j

WCR in days of revenue (2023) ?
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

70 j

WCR and payment terms evolution
SARL LAGARDELLE FERMETURES

Positioning of SARL LAGARDELLE FERMETURES in its sector

Comparison with sector Fabrication de charpentes et d'autres menuiseries

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 111 137€ to 435 372€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
111k€ 193k€ 435k€
193 495 € Range: 111 137€ - 435 372€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 charpentes et d'autres menuiseries)

Compare SARL LAGARDELLE FERMETURES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de charpentes et d'autres menuiseries

Frequently asked questions about SARL LAGARDELLE FERMETURES

What is the revenue of SARL LAGARDELLE FERMETURES ?

The revenue of SARL LAGARDELLE FERMETURES in 2023 is 709 k€.

Is SARL LAGARDELLE FERMETURES profitable?

Yes, SARL LAGARDELLE FERMETURES generated a net profit of 165 k€ in 2023.

Where is the headquarters of SARL LAGARDELLE FERMETURES ?

The headquarters of SARL LAGARDELLE FERMETURES is located in LAGARDELLE (46220), in the department Lot.

Where to find the tax return of SARL LAGARDELLE FERMETURES ?

The tax return of SARL LAGARDELLE FERMETURES 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 LAGARDELLE FERMETURES operate?

SARL LAGARDELLE FERMETURES operates in the sector Fabrication de charpentes et d'autres menuiseries (NAF code 16.23Z). See the 'Sector positioning' section above to compare the company with its competitors.