SOCIETE LIANTS DE L OUEST : revenue, balance sheet and financial ratios

SOCIETE LIANTS DE L OUEST is a French company founded 37 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in BOUGUENAIS (44340), this company of category GE shows in 2024 a revenue of 12.9 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 LIANTS DE L OUEST (SIREN 348663394)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 852 485 € 11 359 751 € 13 929 803 € 10 916 292 € 8 362 067 € 11 378 981 € 11 535 546 € 9 380 770 € 9 079 403 €
Net income 756 698 € 722 442 € 990 133 € 914 788 € 767 741 € 1 046 526 € 987 324 € 943 930 € 1 143 180 €
EBITDA 1 070 718 € 1 260 719 € 1 478 414 € 1 478 753 € 1 244 791 € 1 649 273 € 1 590 816 € 1 454 647 € 1 805 693 €
Net margin 5.9% 6.4% 7.1% 8.4% 9.2% 9.2% 8.6% 10.1% 12.6%

Revenue and income statement

In 2024, SOCIETE LIANTS DE L OUEST achieves revenue of 12.9 M€. Revenue is growing positively over 9 years (CAGR: +4.4%). Vs 2023, growth of +13% (11.4 M€ -> 12.9 M€). After deducting consumption (10.1 M€), gross margin stands at 2.7 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 8.3% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -15%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 757 k€, i.e. 5.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 852 485 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 706 499 €

EBITDA (2024) ?
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

1 070 718 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

954 653 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

756 698 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.3%

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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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
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 (2024) ?
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

63.697%

Cash flow / Revenue (2024) ?
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

6.043%

Repayment capacity (2024) ?
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 (2024) ?
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

14.9%

Solvency indicators evolution
SOCIETE LIANTS DE L OUEST

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Excellent

In 2024, the debt ratio of SOCIETE LIANTS DE L OUEST (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
63.7% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Excellent

In 2024, the financial autonomy of SOCIETE LIANTS DE L OUEST (63.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of SOCIETE LIANTS DE L OUEST (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 257.86. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

257.856

Interest coverage (2024) ?
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

0.014

Liquidity indicators evolution
SOCIETE LIANTS DE L OUEST

Sector positioning

Liquidity ratio
257.86 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Excellent

In 2024, the liquidity ratio of SOCIETE LIANTS DE L OUEST (257.86) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Average

In 2024, the interest coverage of SOCIETE LIANTS DE L OUEST (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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 704 k€ to permanently finance.

Operating WCR (2024) ?
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

703 802 €

Customer credit (2024) ?
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

12 j

Supplier credit (2024) ?
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

16 j

Inventory turnover (2024) ?
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

10 j

WCR in days of revenue (2024) ?
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

20 j

WCR and payment terms evolution
SOCIETE LIANTS DE L OUEST

Positioning of SOCIETE LIANTS DE L OUEST in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of SOCIETE LIANTS DE L OUEST is estimated at 1 592 547 € (range 670 987€ - 4 254 071€). With an EBITDA of 1 070 718€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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 2024
228 transactions
670k€ 1592k€ 4254k€
1 592 547 € Range: 670 987€ - 4 254 071€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 070 718 € × 1.5x
Estimation 1 650 201 €
514 633€ - 4 272 618€
Revenue Multiple 30%
12 852 485 € × 0.13x
Estimation 1 646 306 €
1 135 697€ - 4 895 469€
Net Income Multiple 20%
756 698 € × 1.8x
Estimation 1 367 777 €
364 810€ - 3 245 612€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 produits minéraux non métalliques n.c.a.)

Compare SOCIETE LIANTS DE L OUEST with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about SOCIETE LIANTS DE L OUEST

What is the revenue of SOCIETE LIANTS DE L OUEST ?

The revenue of SOCIETE LIANTS DE L OUEST in 2024 is 12.9 M€.

Is SOCIETE LIANTS DE L OUEST profitable?

Yes, SOCIETE LIANTS DE L OUEST generated a net profit of 757 k€ in 2024.

Where is the headquarters of SOCIETE LIANTS DE L OUEST ?

The headquarters of SOCIETE LIANTS DE L OUEST is located in BOUGUENAIS (44340), in the department Loire-Atlantique.

Where to find the tax return of SOCIETE LIANTS DE L OUEST ?

The tax return of SOCIETE LIANTS DE L OUEST 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 LIANTS DE L OUEST operate?

SOCIETE LIANTS DE L OUEST operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.