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SARL LOTY ET FILS : revenue, balance sheet and financial ratios

SARL LOTY ET FILS is a French company founded 24 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in GAGNAC SUR CERE (46130), this company of category PME shows in 2018 a net income positive of 27 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SARL LOTY ET FILS (SIREN 440198786)
Indicator 2018 2017 2016
Revenue N/C N/C N/C
Net income 26 697 € -66 864 € 47 362 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2018, SARL LOTY ET FILS generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 47 k€ -> 27 k€.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

26 697 €

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

62.922%

Financial autonomy (2018) ?
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

45.815%

Asset age ratio (2018) ?
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

28.7%

Solvency indicators evolution
SARL LOTY ET FILS

Sector positioning

Debt ratio
62.92 2018
2016
2017
2018
Q1: 6.35
Med: 32.53
Q3: 91.28
Average

In 2018, the debt ratio of SARL LOTY ET FILS (62.92) 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
45.81% 2018
2016
2017
2018
Q1: 17.83%
Med: 36.4%
Q3: 54.54%
Good

In 2018, the financial autonomy of SARL LOTY ET FILS (45.8%) 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 182.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

182.026

Liquidity indicators evolution
SARL LOTY ET FILS

Sector positioning

Liquidity ratio
182.03 2018
2016
2017
2018
Q1: 126.72
Med: 181.85
Q3: 274.0
Good -12 pts over 3 years

In 2018, the liquidity ratio of SARL LOTY ET FILS (182.03) 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: 317 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 247 days. The gap of 70 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 (2018) ?
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 (2018) ?
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

317 j

Supplier credit (2018) ?
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

247 j

Inventory turnover (2018) ?
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 LOTY ET FILS

Positioning of SARL LOTY ET FILS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SARL LOTY ET FILS is estimated at 93 851 € (range 26 181€ - 262 720€). 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 2018
120 transactions
26k€ 93k€ 262k€
93 851 € Range: 26 181€ - 262 720€
NAF 5 all-time

Valuation method used

Net Income Multiple
26 697 € × 3.5x = 93 851 €
Range: 26 181€ - 262 720€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 terrassement courants et travaux préparatoires)

Compare SARL LOTY ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about SARL LOTY ET FILS

What is the revenue of SARL LOTY ET FILS ?

The revenue of SARL LOTY ET FILS is not publicly disclosed (confidential accounts filed with INPI).

Is SARL LOTY ET FILS profitable?

Yes, SARL LOTY ET FILS generated a net profit of 27 k€ in 2018.

Where is the headquarters of SARL LOTY ET FILS ?

The headquarters of SARL LOTY ET FILS is located in GAGNAC SUR CERE (46130), in the department Lot.

Where to find the tax return of SARL LOTY ET FILS ?

The tax return of SARL LOTY ET FILS 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 LOTY ET FILS operate?

SARL LOTY ET FILS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.