LAFITTE LIEGE : revenue, balance sheet and financial ratios

LAFITTE LIEGE is a French company founded 71 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PORTET-SUR-GARONNE (31120), this company of category ETI shows in 2024 a revenue of 16.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Sous tension

Point(s) de vigilance : exercice déficitaire.

In summary, LAFITTE LIEGE is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - LAFITTE LIEGE (SIREN 575551098)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 16 922 086 € 17 015 313 € 15 467 908 € 14 960 289 € 13 903 476 € 12 475 567 €
Net income -331 655 € 26 912 € 38 552 € -296 694 € -226 349 € -390 729 €
EBITDA 317 650 € 440 700 € 114 587 € -61 305 € 23 867 € -284 003 €
Net margin -2.0% 0.2% 0.2% -2.0% -1.6% -3.1%

Revenue and income statement

In 2024, LAFITTE LIEGE achieves revenue of 16.9 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.0%. Slight decline of -1% vs 2023. After deducting consumption (11.5 M€), gross margin stands at 5.4 M€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 318 k€, representing 1.9% of revenue. This ratio is slightly less favorable than the sector median (3.4%). Net income is negative at -332 k€ (-2.0% of revenue), which will impact equity.

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

16 922 086 €

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

5 421 297 €

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

317 650 €

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

-77 902 €

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

-331 655 €

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

1.9%

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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 2204%. This ratio is less favorable than the sector median (12.9%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 3%. This ratio is less favorable than the sector median (39.9%) and warrants attention.

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

2204.38%

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

3.15%

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

-0.96%

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

-52.63

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

37.9%

Solvency indicators evolution
LAFITTE LIEGE

Sector positioning

Debt ratio
2204.38% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Watch +10 pts over 3 years

In 2024, the debt ratio of LAFITTE LIEGE (2204.4%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.15% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Watch

In 2024, the financial autonomy of LAFITTE LIEGE (3.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
46.1 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Watch

In 2022, the repayment capacity of LAFITTE LIEGE (46.10) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.07. This ratio is slightly less favorable than the sector median (2.3). Interest expenses are negligible: the company carries almost no interest-bearing financial debt, making the coverage ratio not meaningful.

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

2.07

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

123.68

Liquidity indicators evolution
LAFITTE LIEGE

Sector positioning

Liquidity ratio
2.07 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Average

In 2024, the liquidity ratio of LAFITTE LIEGE (2.07) 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
123.68x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Excellent

In 2024, the interest coverage of LAFITTE LIEGE (123.7x) 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: 70 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Inventory turnover is 95 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 138 days of revenue, i.e. 6.5 M€ 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

6 490 466 €

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

1 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

70 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

95 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

138 j

WCR and payment terms evolution
LAFITTE LIEGE

Positioning of LAFITTE LIEGE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LAFITTE LIEGE is estimated at 1 731 547 € (range 871 572€ - 4 549 654€). With an EBITDA of 317 650€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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
145 transactions
871k€ 1731k€ 4549k€
1 731 547 € Range: 871 572€ - 4 549 654€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
317 650 € × 2.6x
Estimation 827 895 €
301 183€ - 2 327 172€
Revenue Multiple 30%
16 922 086 € × 0.19x
Estimation 3 237 636 €
1 822 221€ - 8 253 790€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 gros (commerce interentreprises) d'autres biens domestiques )

Compare LAFITTE LIEGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Haute-Garonne

Largest companies by revenue in the department Haute-Garonne:

Voir le classement complet du département Haute-Garonne

Frequently asked questions about LAFITTE LIEGE

What is the revenue of LAFITTE LIEGE ?

The revenue of LAFITTE LIEGE in 2024 is 16.9 M€.

Is LAFITTE LIEGE profitable?

LAFITTE LIEGE recorded a net loss in 2024.

Where is the headquarters of LAFITTE LIEGE ?

The headquarters of LAFITTE LIEGE is located in PORTET-SUR-GARONNE (31120), in the department Haute-Garonne.

Where to find the tax return of LAFITTE LIEGE ?

The tax return of LAFITTE LIEGE 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 LAFITTE LIEGE operate?

LAFITTE LIEGE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.