SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL : revenue, balance sheet and financial ratios

SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL is a French company founded 63 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in BOE (47550), this company of category PME shows in 2024 a revenue of 2.2 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 LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL (SIREN 026320168)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 2 164 223 € 2 063 767 € 1 919 751 € 1 717 758 € 1 614 819 € 1 485 043 € 1 472 605 € 1 418 595 €
Net income 5 474 € -69 € 97 368 € 28 870 € 15 522 € 14 509 € 1 399 € 5 314 €
EBITDA 262 861 € 214 062 € 334 968 € 165 095 € 167 529 € 179 044 € 142 861 € 184 440 €
Net margin 0.3% -0.0% 5.1% 1.7% 1.0% 1.0% 0.1% 0.4%

Revenue and income statement

In 2024, SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL achieves revenue of 2.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 2.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 263 k€, representing 12.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.3% 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

2 164 223 €

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

2 164 223 €

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

262 861 €

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

-283 306 €

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

5 474 €

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

12.1%

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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 28%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.2% 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 (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

27.904%

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

75.023%

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

14.21%

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

4.895

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

75.1%

Solvency indicators evolution
SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL

Sector positioning

Debt ratio
27.9 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Average +7 pts over 3 years

In 2024, the debt ratio of SOCIETE LOT ET GARONNAISE... (27.90) 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
75.02% 2024
2022
2023
2024
Q1: 3.12%
Med: 14.33%
Q3: 43.68%
Excellent

In 2024, the financial autonomy of SOCIETE LOT ET GARONNAISE... (75.0%) 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
4.89 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average

In 2024, the repayment capacity of SOCIETE LOT ET GARONNAISE... (4.89) 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 100.20. 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 13.6x. Operating income very largely covers interest expenses: high safety margin.

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

100.196

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

13.581

Liquidity indicators evolution
SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL

Sector positioning

Liquidity ratio
100.2 2024
2022
2023
2024
Q1: 100.01
Med: 116.56
Q3: 409.44
Average -27 pts over 3 years

In 2024, the liquidity ratio of SOCIETE LOT ET GARONNAISE... (100.20) 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
13.58x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Excellent +9 pts over 3 years

In 2024, the interest coverage of SOCIETE LOT ET GARONNAISE... (13.6x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Overall, WCR represents 32 days of revenue, i.e. 192 k€ to permanently finance. Over 2016-2024, WCR increased by +755%, requiring additional financing.

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

191 923 €

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

21 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

68 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

0 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

32 j

WCR and payment terms evolution
SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL

Positioning of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL is estimated at 362 026 € (range 150 500€ - 937 633€). With an EBITDA of 262 861€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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
277 transactions
150k€ 362k€ 937k€
362 026 € Range: 150 500€ - 937 633€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
262 861 € × 1.3x
Estimation 348 625 €
121 300€ - 1 051 844€
Revenue Multiple 30%
2 164 223 € × 0.29x
Estimation 617 572 €
297 671€ - 1 347 300€
Net Income Multiple 20%
5 474 € × 2.2x
Estimation 12 215 €
2 745€ - 37 609€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL

What is the revenue of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL ?

The revenue of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL in 2024 is 2.2 M€.

Is SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL profitable?

Yes, SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL generated a net profit of 5 k€ in 2024.

Where is the headquarters of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL ?

The headquarters of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL is located in BOE (47550), in the department Lot-et-Garonne.

Where to find the tax return of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL ?

The tax return of SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL 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 LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL operate?

SOCIETE LOT ET GARONNAISE D'EXPLOITATION DU MARCHE D'INTERET NATIONAL operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.