SOC EXPLOIT DES ETS LAUGIER : revenue, balance sheet and financial ratios

SOC EXPLOIT DES ETS LAUGIER is a French company founded 50 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in FOIX (09000), this company of category PME shows in 2025 a revenue of 342 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 - SOC EXPLOIT DES ETS LAUGIER (SIREN 305524068)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue 342 481 € 316 891 € 270 925 € 226 547 € 274 642 € 257 969 € 226 907 € 260 976 €
Net income 9 300 € 7 592 € 15 619 € 6 240 € 14 230 € -883 € -14 071 € 4 765 €
EBITDA 11 406 € 9 438 € 15 074 € -15 764 € 5 678 € -4 064 € -14 473 € 6 774 €
Net margin 2.7% 2.4% 5.8% 2.8% 5.2% -0.3% -6.2% 1.8%

Revenue and income statement

In 2025, SOC EXPLOIT DES ETS LAUGIER achieves revenue of 342 k€. Revenue is growing positively over 8 years (CAGR: +3.5%). Vs 2024: +8%. After deducting consumption (186 k€), gross margin stands at 157 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

342 481 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

156 710 €

EBITDA (2025) ?
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

11 406 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 941 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 300 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.3%

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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 0%. 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 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

64.778%

Cash flow / Revenue (2025) ?
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

2.672%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

48.3%

Solvency indicators evolution
SOC EXPLOIT DES ETS LAUGIER

Sector positioning

Debt ratio
0.0 2025
2022
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Excellent -10 pts over 3 years

In 2025, the debt ratio of SOC EXPLOIT DES ETS LAUGIER (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.78% 2025
2022
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Good

In 2025, the financial autonomy of SOC EXPLOIT DES ETS LAUGIER (64.8%) 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.

Repayment capacity
0.0 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Excellent -34 pts over 3 years

In 2025, the repayment capacity of SOC EXPLOIT DES ETS LAUGIER (0.00) 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 219.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

219.902

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
SOC EXPLOIT DES ETS LAUGIER

Sector positioning

Liquidity ratio
219.9 2025
2022
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Good +46 pts over 3 years

In 2025, the liquidity ratio of SOC EXPLOIT DES ETS LAUGIER (219.90) 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
0.0x 2025
2022
2024
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Average

In 2025, the interest coverage of SOC EXPLOIT DES ETS LAUGIER (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 94 days of revenue, i.e. 90 k€ to permanently finance. Over 2017-2025, WCR increased by +82%, requiring additional financing.

Operating WCR (2025) ?
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

89 685 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

70 j

Inventory turnover (2025) ?
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

132 j

WCR in days of revenue (2025) ?
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

94 j

WCR and payment terms evolution
SOC EXPLOIT DES ETS LAUGIER

Positioning of SOC EXPLOIT DES ETS LAUGIER in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of SOC EXPLOIT DES ETS LAUGIER is estimated at 29 629 € (range 16 410€ - 122 667€). With an EBITDA of 11 406€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.17x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
51 tx
16k€ 29k€ 122k€
29 629 € Range: 16 410€ - 122 667€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 406 € × 1.5x
Estimation 16 546 €
7 573€ - 68 751€
Revenue Multiple 30%
342 481 € × 0.17x
Estimation 58 032 €
34 110€ - 235 142€
Net Income Multiple 20%
9 300 € × 2.1x
Estimation 19 731 €
11 956€ - 88 748€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 détail d'habillement en magasin spécialisé)

Compare SOC EXPLOIT DES ETS LAUGIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SOC EXPLOIT DES ETS LAUGIER

What is the revenue of SOC EXPLOIT DES ETS LAUGIER ?

The revenue of SOC EXPLOIT DES ETS LAUGIER in 2025 is 342 k€.

Is SOC EXPLOIT DES ETS LAUGIER profitable?

Yes, SOC EXPLOIT DES ETS LAUGIER generated a net profit of 9 k€ in 2025.

Where is the headquarters of SOC EXPLOIT DES ETS LAUGIER ?

The headquarters of SOC EXPLOIT DES ETS LAUGIER is located in FOIX (09000), in the department Ariege.

Where to find the tax return of SOC EXPLOIT DES ETS LAUGIER ?

The tax return of SOC EXPLOIT DES ETS LAUGIER 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 SOC EXPLOIT DES ETS LAUGIER operate?

SOC EXPLOIT DES ETS LAUGIER operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.