Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SOCIETE LAGAHE : revenue, balance sheet and financial ratios

SOCIETE LAGAHE is a French company founded 29 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PAU (64000), this company of category PME shows in 2022 a revenue of 2.0 M€. 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 LAGAHE (SIREN 410835797)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C N/C 1 968 371 € N/C N/C N/C N/C N/C
Net income 22 295 € -14 463 € -5 188 € -56 541 € 81 466 € 45 407 € 9 291 € 11 029 € 51 766 €
EBITDA N/C N/C N/C -9 006 € N/C N/C N/C N/C N/C
Net margin N/C N/C N/C -2.9% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SOCIETE LAGAHE generates positive net income of 22 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 52 k€ -> 22 k€.

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

22 295 €

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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

55.974%

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

40.593%

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

20.2%

Solvency indicators evolution
SOCIETE LAGAHE

Sector positioning

Debt ratio
55.97 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average -12 pts over 3 years

In 2025, the debt ratio of SOCIETE LAGAHE (55.97) 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
40.59% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average

In 2025, the financial autonomy of SOCIETE LAGAHE (40.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 155.53. 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

155.528

Liquidity indicators evolution
SOCIETE LAGAHE

Sector positioning

Liquidity ratio
155.53 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Average -9 pts over 3 years

In 2025, the liquidity ratio of SOCIETE LAGAHE (155.53) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
SOCIETE LAGAHE

Positioning of SOCIETE LAGAHE in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of SOCIETE LAGAHE is estimated at 197 412 € (range 60 337€ - 302 295€). 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
54 tx
60k€ 197k€ 302k€
197 412 € Range: 60 337€ - 302 295€
NAF 5 année 2025

Valuation method used

Net Income Multiple
22 295 € × 8.9x = 197 413 €
Range: 60 337€ - 302 295€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 de viandes et de produits à base de viande en magasin spécialisé)

Compare SOCIETE LAGAHE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about SOCIETE LAGAHE

What is the revenue of SOCIETE LAGAHE ?

The revenue of SOCIETE LAGAHE in 2022 is 2.0 M€.

Is SOCIETE LAGAHE profitable?

Yes, SOCIETE LAGAHE generated a net profit of 22 k€ in 2025.

Where is the headquarters of SOCIETE LAGAHE ?

The headquarters of SOCIETE LAGAHE is located in PAU (64000), in the department Pyrenees-Atlantiques.

Where to find the tax return of SOCIETE LAGAHE ?

The tax return of SOCIETE LAGAHE 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 LAGAHE operate?

SOCIETE LAGAHE operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.