SAS SOC ETABLISSEMENTS CRAMAN LAGARDE : revenue, balance sheet and financial ratios

SAS SOC ETABLISSEMENTS CRAMAN LAGARDE is a French company founded 57 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in REVEL (31250), this company of category PME shows in 2018 a revenue of 906 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 - SAS SOC ETABLISSEMENTS CRAMAN LAGARDE (SIREN 690802152)
Indicator 2018 2017 2016 2015
Revenue 906 342 € 1 406 924 € 1 503 527 € 1 586 986 €
Net income -295 471 € 49 635 € 305 530 € 179 621 €
EBITDA -273 149 € 46 057 € 291 333 € 217 074 €
Net margin -32.6% 3.5% 20.3% 11.3%

Revenue and income statement

In 2018, SAS SOC ETABLISSEMENTS CRAMAN LAGARDE achieves revenue of 906 k€. Revenue is declining over the period 2015-2018 (CAGR: -17.0%). Significant drop of -36% vs 2017. After deducting consumption (152 k€), gross margin stands at 754 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -273 k€, representing -30.1% of revenue. Warning negative scissor effect: despite revenue change (-36%), EBITDA varies by -693%, reducing margin by 33.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -295 k€ (-32.6% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

906 342 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

754 273 €

EBITDA (2018) ?
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

-273 149 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-318 119 €

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

-295 471 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-30.1%

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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 2%. 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 66%. 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

1.527%

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

65.712%

Cash flow / Revenue (2018) ?
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

-27.271%

Repayment capacity (2018) ?
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

-0.025

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

8.7%

Solvency indicators evolution
SAS SOC ETABLISSEMENTS CRAMAN LAGARDE

Sector positioning

Debt ratio
1.53 2018
2016
2017
2018
Q1: 1.01
Med: 20.71
Q3: 83.95
Good -12 pts over 3 years

In 2018, the debt ratio of SAS SOC ETABLISSEMENTS CR... (1.53) 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
65.71% 2018
2016
2017
2018
Q1: 11.05%
Med: 31.25%
Q3: 59.6%
Excellent

In 2018, the financial autonomy of SAS SOC ETABLISSEMENTS CR... (65.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.03 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.11 years
Q3: 1.31 years
Excellent -30 pts over 3 years

In 2018, the repayment capacity of SAS SOC ETABLISSEMENTS CR... (-0.03) 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 289.45. 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

289.449

Interest coverage (2018) ?
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

-0.063

Liquidity indicators evolution
SAS SOC ETABLISSEMENTS CRAMAN LAGARDE

Sector positioning

Liquidity ratio
289.45 2018
2016
2017
2018
Q1: 110.64
Med: 181.78
Q3: 298.55
Good

In 2018, the liquidity ratio of SAS SOC ETABLISSEMENTS CR... (289.45) 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
-0.06x 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.88x
Average -26 pts over 3 years

In 2018, the interest coverage of SAS SOC ETABLISSEMENTS CR... (-0.1x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 169 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 146 days of revenue, i.e. 367 k€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.

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

367 431 €

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

44 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

33 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

169 j

WCR in days of revenue (2018) ?
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

146 j

WCR and payment terms evolution
SAS SOC ETABLISSEMENTS CRAMAN LAGARDE

Positioning of SAS SOC ETABLISSEMENTS CRAMAN LAGARDE in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 153 323€ to 236 521€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
153k€ 194k€ 236k€
194 611 € Range: 153 323€ - 236 521€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 d’autres meubles et industries connexes de l’ameublement)

Compare SAS SOC ETABLISSEMENTS CRAMAN LAGARDE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about SAS SOC ETABLISSEMENTS CRAMAN LAGARDE

What is the revenue of SAS SOC ETABLISSEMENTS CRAMAN LAGARDE ?

The revenue of SAS SOC ETABLISSEMENTS CRAMAN LAGARDE in 2018 is 906 k€.

Is SAS SOC ETABLISSEMENTS CRAMAN LAGARDE profitable?

SAS SOC ETABLISSEMENTS CRAMAN LAGARDE recorded a net loss in 2018.

Where is the headquarters of SAS SOC ETABLISSEMENTS CRAMAN LAGARDE ?

The headquarters of SAS SOC ETABLISSEMENTS CRAMAN LAGARDE is located in REVEL (31250), in the department Haute-Garonne.

Where to find the tax return of SAS SOC ETABLISSEMENTS CRAMAN LAGARDE ?

The tax return of SAS SOC ETABLISSEMENTS CRAMAN LAGARDE 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 SOC ETABLISSEMENTS CRAMAN LAGARDE operate?

SAS SOC ETABLISSEMENTS CRAMAN LAGARDE operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.