ETABLISSEMENTS LIFFRAUD : revenue, balance sheet and financial ratios

ETABLISSEMENTS LIFFRAUD is a French company founded 31 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONTREDON-LABESSONNIE (81360), this company of category PME shows in 2022 a revenue of 113 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENTS LIFFRAUD (SIREN 397995184)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 113 249 € 103 099 € 98 030 € 92 796 € 92 796 € 93 007 € 93 640 €
Net income 100 665 € 62 796 € 23 287 € 19 826 € 34 986 € 35 625 € 18 442 €
EBITDA 97 444 € 92 124 € 89 313 € 61 944 € 83 120 € 84 396 € 66 892 €
Net margin 88.9% 60.9% 23.8% 21.4% 37.7% 38.3% 19.7%

Revenue and income statement

In 2022, ETABLISSEMENTS LIFFRAUD achieves revenue of 113 k€. Revenue is growing positively over 7 years (CAGR: +3.2%). Vs 2021: +10%. After deducting consumption (0 €), gross margin stands at 113 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 97 k€, representing 86.0% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by +6%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 101 k€, i.e. 88.9% of revenue. This profit can be retained or distributed to shareholders.

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

113 249 €

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

113 249 €

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

97 444 €

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

46 167 €

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

100 665 €

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

86.0%

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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 8%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 134.4% 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

7.502%

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

6.967%

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

134.391%

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

0.587

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

31.9%

Solvency indicators evolution
ETABLISSEMENTS LIFFRAUD

Sector positioning

Debt ratio
7.5 2022
2020
2021
2022
Q1: -73.35
Med: 11.45
Q3: 181.22
Good +18 pts over 3 years

In 2022, the debt ratio of ETABLISSEMENTS LIFFRAUD (7.50) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
6.97% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.52%
Q3: 82.92%
Average

In 2022, the financial autonomy of ETABLISSEMENTS LIFFRAUD (7.0%) 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
0.59 years 2022
2020
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.4 years
Good +14 pts over 3 years

In 2022, the repayment capacity of ETABLISSEMENTS LIFFRAUD (0.59) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 42932.29. 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 46.0x. 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

42932.286

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

46.027

Liquidity indicators evolution
ETABLISSEMENTS LIFFRAUD

Sector positioning

Liquidity ratio
42932.29 2022
2020
2021
2022
Q1: 88.16
Med: 270.18
Q3: 1094.81
Excellent

In 2022, the liquidity ratio of ETABLISSEMENTS LIFFRAUD (42932.29) 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
46.03x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Excellent

In 2022, the interest coverage of ETABLISSEMENTS LIFFRAUD (46.0x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Overall, WCR represents 51 days of revenue, i.e. 16 k€ to permanently finance. Over 2016-2022, WCR increased by +1438%, requiring additional financing.

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

15 897 €

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

1 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

1 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

51 j

WCR and payment terms evolution
ETABLISSEMENTS LIFFRAUD

Positioning of ETABLISSEMENTS LIFFRAUD in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of ETABLISSEMENTS LIFFRAUD is estimated at 262 690 € (range 105 962€ - 597 688€). With an EBITDA of 97 444€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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.

Estimated enterprise value 2022
241 transactions
105k€ 262k€ 597k€
262 690 € Range: 105 962€ - 597 688€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
97 444 € × 3.3x
Estimation 318 686 €
130 497€ - 708 829€
Revenue Multiple 30%
113 249 € × 0.68x
Estimation 76 461 €
34 594€ - 217 923€
Net Income Multiple 20%
100 665 € × 4.0x
Estimation 402 044 €
151 678€ - 889 487€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS LIFFRAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS LIFFRAUD

What is the revenue of ETABLISSEMENTS LIFFRAUD ?

The revenue of ETABLISSEMENTS LIFFRAUD in 2022 is 113 k€.

Is ETABLISSEMENTS LIFFRAUD profitable?

Yes, ETABLISSEMENTS LIFFRAUD generated a net profit of 101 k€ in 2022.

Where is the headquarters of ETABLISSEMENTS LIFFRAUD ?

The headquarters of ETABLISSEMENTS LIFFRAUD is located in MONTREDON-LABESSONNIE (81360), in the department Tarn.

Where to find the tax return of ETABLISSEMENTS LIFFRAUD ?

The tax return of ETABLISSEMENTS LIFFRAUD 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 ETABLISSEMENTS LIFFRAUD operate?

ETABLISSEMENTS LIFFRAUD operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.