SAS LAFONTAINE 64 : revenue, balance sheet and financial ratios

SAS LAFONTAINE 64 is a French company founded 66 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BASSUSSARRY (64200), this company of category PME shows in 2020 a revenue of 25.3 M€. 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 - SAS LAFONTAINE 64 (SIREN 602720328)
Indicator 2020 2019 2018 2017 2016
Revenue 25 321 124 € 23 963 812 € 19 733 641 € 18 289 854 € 18 836 902 €
Net income -736 237 € -23 836 € 110 986 € 205 866 € 196 892 €
EBITDA -525 236 € -681 672 € 327 929 € 252 404 € 552 279 €
Net margin -2.9% -0.1% 0.6% 1.1% 1.0%

Revenue and income statement

In 2020, SAS LAFONTAINE 64 achieves revenue of 25.3 M€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Vs 2019: +6%. After deducting consumption (21.2 M€), gross margin stands at 4.1 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -525 k€, representing -2.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -736 k€ (-2.9% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 321 124 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 113 899 €

EBITDA (2020) ?
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

-525 236 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-576 342 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-736 237 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.1%

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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 430%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

429.957%

Financial autonomy (2020) ?
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

12.727%

Cash flow / Revenue (2020) ?
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

-2.799%

Repayment capacity (2020) ?
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

-10.026

Asset age ratio (2020) ?
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

31.7%

Solvency indicators evolution
SAS LAFONTAINE 64

Sector positioning

Debt ratio
429.96 2020
2018
2019
2020
Q1: 8.93
Med: 66.63
Q3: 191.38
Average

In 2020, the debt ratio of SAS LAFONTAINE 64 (429.96) 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
12.73% 2020
2018
2019
2020
Q1: 13.1%
Med: 28.88%
Q3: 52.82%
Average -11 pts over 3 years

In 2020, the financial autonomy of SAS LAFONTAINE 64 (12.7%) 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
-10.03 years 2020
2018
2019
2020
Q1: -0.02 years
Med: 0.52 years
Q3: 5.33 years
Excellent -50 pts over 3 years

In 2020, the repayment capacity of SAS LAFONTAINE 64 (-10.03) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 268.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

268.936

Interest coverage (2020) ?
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

-35.884

Liquidity indicators evolution
SAS LAFONTAINE 64

Sector positioning

Liquidity ratio
268.94 2020
2018
2019
2020
Q1: 139.3
Med: 207.34
Q3: 371.51
Good +31 pts over 3 years

In 2020, the liquidity ratio of SAS LAFONTAINE 64 (268.94) 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
-35.88x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.35x
Q3: 7.29x
Average -50 pts over 3 years

In 2020, the interest coverage of SAS LAFONTAINE 64 (-35.9x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 143 days of revenue, i.e. 10.1 M€ to permanently finance. Over 2016-2020, WCR increased by +116%, requiring additional financing.

Operating WCR (2020) ?
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

10 071 477 €

Customer credit (2020) ?
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

22 j

Supplier credit (2020) ?
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

47 j

Inventory turnover (2020) ?
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

87 j

WCR in days of revenue (2020) ?
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

143 j

WCR and payment terms evolution
SAS LAFONTAINE 64

Positioning of SAS LAFONTAINE 64 in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 122 transactions of similar company sales in 2020, the value of SAS LAFONTAINE 64 is estimated at 2 181 213 € (range 1 838 111€ - 7 708 225€). The price/revenue ratio is 0.09x (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.

Estimated enterprise value 2020
122 transactions
1838k€ 2181k€ 7708k€
2 181 213 € Range: 1 838 111€ - 7 708 225€
NAF 5 année 2020

Valuation method used

Revenue Multiple
25 321 124 € × 0.09x = 2 181 213 €
Range: 1 838 111€ - 7 708 226€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 122 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 (Commerce de voitures et de véhicules automobiles légers)

Compare SAS LAFONTAINE 64 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about SAS LAFONTAINE 64

What is the revenue of SAS LAFONTAINE 64 ?

The revenue of SAS LAFONTAINE 64 in 2020 is 25.3 M€.

Is SAS LAFONTAINE 64 profitable?

SAS LAFONTAINE 64 recorded a net loss in 2020.

Where is the headquarters of SAS LAFONTAINE 64 ?

The headquarters of SAS LAFONTAINE 64 is located in BASSUSSARRY (64200), in the department Pyrenees-Atlantiques.

Where to find the tax return of SAS LAFONTAINE 64 ?

The tax return of SAS LAFONTAINE 64 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 SAS LAFONTAINE 64 operate?

SAS LAFONTAINE 64 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.