SOCIETE DES CENTRALES DU LAC GLACE : revenue, balance sheet and financial ratios

SOCIETE DES CENTRALES DU LAC GLACE is a French company founded 14 years ago, specialized in the sector Activités des sociétés holding. Based in ONET-LE-CHATEAU (12850), this company of category PME shows in 2022 a revenue of 106 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 - SOCIETE DES CENTRALES DU LAC GLACE (SIREN 750103350)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 106 070 € 211 066 € 221 947 € 128 569 € 209 098 € 193 547 € 184 798 €
Net income -15 320 € 83 306 € 106 106 € 14 528 € 80 681 € 33 937 € 83 354 €
EBITDA 49 224 € 153 133 € 177 812 € 85 909 € 155 017 € 117 089 € 131 767 €
Net margin -14.4% 39.5% 47.8% 11.3% 38.6% 17.5% 45.1%

Revenue and income statement

In 2022, SOCIETE DES CENTRALES DU LAC GLACE achieves revenue of 106 k€. Revenue is declining over the period 2016-2022 (CAGR: -8.8%). Significant drop of -50% vs 2021. After deducting consumption (1 €), gross margin stands at 106 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 46.4% of revenue. Warning negative scissor effect: despite revenue change (-50%), EBITDA varies by -68%, reducing margin by 26.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -15 k€ (-14.4% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

106 070 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

106 069 €

EBITDA (2022) ?
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

49 224 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-8 381 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-15 320 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 283%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 43.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

282.537%

Financial autonomy (2022) ?
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

19.973%

Cash flow / Revenue (2022) ?
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

43.897%

Repayment capacity (2022) ?
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

5.544

Asset age ratio (2022) ?
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

26.2%

Solvency indicators evolution
SOCIETE DES CENTRALES DU LAC GLACE

Sector positioning

Debt ratio
282.54 2022
2020
2021
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Average

In 2022, the debt ratio of SOCIETE DES CENTRALES DU ... (282.54) 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
19.97% 2022
2020
2021
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Average

In 2022, the financial autonomy of SOCIETE DES CENTRALES DU ... (20.0%) 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
5.54 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Average +7 pts over 3 years

In 2022, the repayment capacity of SOCIETE DES CENTRALES DU ... (5.54) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 217.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 14.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

217.09

Interest coverage (2022) ?
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

14.095

Liquidity indicators evolution
SOCIETE DES CENTRALES DU LAC GLACE

Sector positioning

Liquidity ratio
217.09 2022
2020
2021
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Average -8 pts over 3 years

In 2022, the liquidity ratio of SOCIETE DES CENTRALES DU ... (217.09) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
14.1x 2022
2020
2021
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Excellent

In 2022, the interest coverage of SOCIETE DES CENTRALES DU ... (14.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 155 days. Excellent situation: suppliers finance 139 days of the operating cycle (retail model). WCR is negative (-221 days): operations structurally generate cash. Notable WCR improvement over the period (-308%), freeing up cash.

Operating WCR (2022) ?
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

-65 261 €

Customer credit (2022) ?
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

16 j

Supplier credit (2022) ?
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

155 j

Inventory turnover (2022) ?
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 in days of revenue (2022) ?
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

-221 j

WCR and payment terms evolution
SOCIETE DES CENTRALES DU LAC GLACE

Positioning of SOCIETE DES CENTRALES DU LAC GLACE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 70 transactions of similar company sales in 2022, the value of SOCIETE DES CENTRALES DU LAC GLACE is estimated at 101 010 € (range 49 655€ - 290 721€). With an EBITDA of 49 224€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.67x (in line with sector norms). 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 2022
70 tx
49k€ 101k€ 290k€
101 010 € Range: 49 655€ - 290 721€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 224 € × 2.4x
Estimation 119 113 €
62 031€ - 395 884€
Revenue Multiple 30%
106 070 € × 0.67x
Estimation 70 839 €
29 029€ - 115 451€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 (Activités des sociétés holding)

Compare SOCIETE DES CENTRALES DU LAC GLACE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE DES CENTRALES DU LAC GLACE

What is the revenue of SOCIETE DES CENTRALES DU LAC GLACE ?

The revenue of SOCIETE DES CENTRALES DU LAC GLACE in 2022 is 106 k€.

Is SOCIETE DES CENTRALES DU LAC GLACE profitable?

SOCIETE DES CENTRALES DU LAC GLACE recorded a net loss in 2022.

Where is the headquarters of SOCIETE DES CENTRALES DU LAC GLACE ?

The headquarters of SOCIETE DES CENTRALES DU LAC GLACE is located in ONET-LE-CHATEAU (12850), in the department Aveyron.

Where to find the tax return of SOCIETE DES CENTRALES DU LAC GLACE ?

The tax return of SOCIETE DES CENTRALES DU LAC GLACE 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 SOCIETE DES CENTRALES DU LAC GLACE operate?

SOCIETE DES CENTRALES DU LAC GLACE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.