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SARL LOTTIAUX FRERES : revenue, balance sheet and financial ratios

SARL LOTTIAUX FRERES is a French company founded 17 years ago, specialized in the sector Travaux de couverture par éléments. Based in BRUAY-SUR-L'ESCAUT (59860), this company of category PME shows in 2023 a net income positive of 193 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL LOTTIAUX FRERES (SIREN 503578668)
Indicator 2023 2022
Revenue N/C N/C
Net income 193 239 € 225 789 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, SARL LOTTIAUX FRERES generates positive net income of 193 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 226 k€ -> 193 k€.

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

193 239 €

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

34.332%

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

53.622%

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

52.8%

Solvency indicators evolution
SARL LOTTIAUX FRERES

Sector positioning

Debt ratio
34.33 2023
2022
2023
Q1: 5.03
Med: 25.02
Q3: 60.82
Average

In 2023, the debt ratio of SARL LOTTIAUX FRERES (34.33) 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
53.62% 2023
2022
2023
Q1: 18.6%
Med: 38.44%
Q3: 57.01%
Good

In 2023, the financial autonomy of SARL LOTTIAUX FRERES (53.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 268.89. 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

268.89

Liquidity indicators evolution
SARL LOTTIAUX FRERES

Sector positioning

Liquidity ratio
268.89 2023
2022
2023
Q1: 150.29
Med: 212.77
Q3: 303.0
Good -7 pts over 2 years

In 2023, the liquidity ratio of SARL LOTTIAUX FRERES (268.89) 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.

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: 686 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. The gap of 572 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

686 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

114 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

0 j

WCR and payment terms evolution
SARL LOTTIAUX FRERES

Positioning of SARL LOTTIAUX FRERES in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SARL LOTTIAUX FRERES is estimated at 521 438 € (range 264 682€ - 926 611€). 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 2023
113 transactions
264k€ 521k€ 926k€
521 438 € Range: 264 682€ - 926 611€
NAF 5 all-time

Valuation method used

Net Income Multiple
193 239 € × 2.7x = 521 438 €
Range: 264 682€ - 926 611€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)

Compare SARL LOTTIAUX FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about SARL LOTTIAUX FRERES

What is the revenue of SARL LOTTIAUX FRERES ?

The revenue of SARL LOTTIAUX FRERES is not publicly disclosed (confidential accounts filed with INPI).

Is SARL LOTTIAUX FRERES profitable?

Yes, SARL LOTTIAUX FRERES generated a net profit of 193 k€ in 2023.

Where is the headquarters of SARL LOTTIAUX FRERES ?

The headquarters of SARL LOTTIAUX FRERES is located in BRUAY-SUR-L'ESCAUT (59860), in the department Nord.

Where to find the tax return of SARL LOTTIAUX FRERES ?

The tax return of SARL LOTTIAUX FRERES 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 LOTTIAUX FRERES operate?

SARL LOTTIAUX FRERES operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.