SIREN : 337536742
SAS LAFAY is a French company founded 40 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in LE COTEAU (42120), this company of category ETI shows in 2024 a revenue of 108.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 108 045 258 € | 109 515 134 € | 93 716 258 € | 95 711 474 € | 88 625 734 € | 97 145 841 € | 94 279 199 € | 86 168 478 € | 79 445 559 € |
| Net income | 1 710 967 € | 2 317 056 € | 1 792 941 € | 1 369 895 € | 902 978 € | 894 322 € | 843 000 € | 956 845 € | 1 270 714 € |
| EBITDA | 3 292 625 € | 4 390 098 € | 3 593 121 € | 2 888 217 € | 1 997 829 € | 2 135 778 € | 1 862 522 € | 1 845 013 € | 2 394 286 € |
| Net margin | 1.6% | 2.1% | 1.9% | 1.4% | 1.0% | 0.9% | 0.9% | 1.1% | 1.6% |
In 2024, SAS LAFAY achieves revenue of 108.0 M€. Revenue is growing positively over 9 years (CAGR: +3.9%). Slight decline of -1% vs 2023. After deducting consumption (86.8 M€), gross margin stands at 21.3 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.3 M€, representing 3.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.7 M€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
108 045 258 €
21 257 228 €
3 292 625 €
2 610 282 €
1 710 967 €
3.0%
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
24.698%
22.844%
2.466%
0.444
18.0%
In 2024, the debt ratio of SAS LAFAY (24.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SAS LAFAY (22.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SAS LAFAY (0.44) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 132.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
131.999
-0.026
In 2024, the liquidity ratio of SAS LAFAY (132.00) 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.
In 2024, the interest coverage of SAS LAFAY (-0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 58 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 100 days of revenue, i.e. 30.1 M€ to permanently finance. Over 2016-2024, WCR increased by +26%, requiring additional financing.
30 114 374 €
18 j
76 j
110 j
100 j
Based on 148 transactions of similar company sales in 2024, the value of SAS LAFAY is estimated at 8 747 816 € (range 3 844 470€ - 15 963 494€). With an EBITDA of 3 292 625€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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.
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This estimate is based on the analysis of 148 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAS LAFAY with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of SAS LAFAY in 2024 is 108.0 M€.
Yes, SAS LAFAY generated a net profit of 1.7 M€ in 2024.
The headquarters of SAS LAFAY is located in LE COTEAU (42120), in the department Loire.
The tax return of SAS LAFAY 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).
SAS LAFAY operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.