FINANCIERE LL : revenue, balance sheet and financial ratios

FINANCIERE LL is a French company founded 25 years ago, specialized in the sector Activités des sociétés holding. Based in CEVINS (73730), this company of category PME shows in 2021 a revenue of 186 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 - FINANCIERE LL (SIREN 431560168)
Indicator 2022 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 186 354 € 321 650 € 367 564 € 298 854 € 430 780 €
Net income -54 384 € -134 181 € 6 260 395 € -24 625 € -7 728 € 69 921 € 6 076 €
EBITDA -47 404 € -42 215 € -503 118 € -5 987 € -8 183 € -17 980 € -10 933 €
Net margin N/C N/C 3359.4% -7.7% -2.1% 23.4% 1.4%

Revenue and income statement

In 2022, FINANCIERE LL records a net loss of 54 k€. This deficit will reduce equity on the balance sheet.

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

-47 404 €

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

-48 453 €

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

-54 384 €

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

53.748%

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

64.668%

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

-48.756

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

32.2%

Solvency indicators evolution
FINANCIERE LL

Sector positioning

Debt ratio
53.75 2022
2021
2022
2022
Q1: 0.1
Med: 13.78
Q3: 79.91
Average +13 pts over 3 years

In 2022, the debt ratio of FINANCIERE LL (53.75) 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
64.67% 2022
2021
2022
2022
Q1: 21.11%
Med: 62.06%
Q3: 90.2%
Good -13 pts over 3 years

In 2022, the financial autonomy of FINANCIERE LL (64.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-48.76 years 2022
2021
2022
2022
Q1: 0.0 years
Med: 0.1 years
Q3: 3.28 years
Excellent -47 pts over 3 years

In 2022, the repayment capacity of FINANCIERE LL (-48.76) 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 606.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

606.773

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

-491.277

Liquidity indicators evolution
FINANCIERE LL

Sector positioning

Liquidity ratio
606.77 2022
2021
2022
2022
Q1: 111.66
Med: 499.96
Q3: 2835.13
Good -16 pts over 3 years

In 2022, the liquidity ratio of FINANCIERE LL (606.77) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-491.28x 2022
2021
2022
2022
Q1: -53.22x
Med: 0.0x
Q3: 0.0x
Average -19 pts over 3 years

In 2022, the interest coverage of FINANCIERE LL (-491.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 119 days of the operating cycle (retail model).

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

0 €

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

0 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

119 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 and payment terms evolution
FINANCIERE LL

Positioning of FINANCIERE LL in its sector

Comparison with sector Activités des sociétés holding

Similar companies (Activités des sociétés holding)

Compare FINANCIERE LL with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about FINANCIERE LL

What is the revenue of FINANCIERE LL ?

The revenue of FINANCIERE LL in 2021 is 186 k€.

Is FINANCIERE LL profitable?

FINANCIERE LL recorded a net loss in 2022.

Where is the headquarters of FINANCIERE LL ?

The headquarters of FINANCIERE LL is located in CEVINS (73730), in the department Savoie.

Where to find the tax return of FINANCIERE LL ?

The tax return of FINANCIERE LL 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 FINANCIERE LL operate?

FINANCIERE LL 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.