Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LAFRA : revenue, balance sheet and financial ratios

LAFRA is a French company founded 8 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in AIZENAY (85190), this company of category PME shows in 2019 a net income negative of -251€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LAFRA (SIREN 829777895)
Indicator 2019 2018
Revenue N/C N/C
Net income -251 € -369 €
EBITDA -251 € -369 €
Net margin N/C N/C

Revenue and income statement

In 2019, LAFRA records a net loss of 251 €. This deficit will reduce equity on the balance sheet.

EBITDA (2019) ?
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

-251 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-251 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-251 €

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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 3%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.638%

Financial autonomy (2019) ?
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

2.57%

Repayment capacity (2019) ?
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

Solvency indicators evolution
LAFRA

Sector positioning

Debt ratio
2.64 2019
2018
2019
Q1: -18.02
Med: 2.88
Q3: 66.51
Good +11 pts over 2 years

In 2019, the debt ratio of LAFRA (2.64) 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
2.57% 2019
2018
2019
Q1: -0.72%
Med: 18.45%
Q3: 44.16%
Average

In 2019, the financial autonomy of LAFRA (2.6%) 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
0.0 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.43 years
Excellent -6 pts over 2 years

In 2019, the repayment capacity of LAFRA (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 3891.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

3891.005

Interest coverage (2019) ?
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

0.0

Liquidity indicators evolution
LAFRA

Sector positioning

Liquidity ratio
3891.01 2019
2018
2019
Q1: 84.0
Med: 136.71
Q3: 237.11
Excellent

In 2019, the liquidity ratio of LAFRA (3891.01) 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
0.0x 2019
2018
2019
Q1: 0.0x
Med: 0.16x
Q3: 3.19x
Average

In 2019, the interest coverage of LAFRA (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.

Positioning of LAFRA in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Similar companies (Autres commerces de détail en magasin non spécialisé)

Compare LAFRA with other companies in the same sector:

Frequently asked questions about LAFRA

What is the revenue of LAFRA ?

The revenue of LAFRA is not publicly disclosed (confidential accounts filed with INPI).

Is LAFRA profitable?

LAFRA recorded a net loss in 2019.

Where is the headquarters of LAFRA ?

The headquarters of LAFRA is located in AIZENAY (85190), in the department Vendee.

Where to find the tax return of LAFRA ?

The tax return of LAFRA 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 LAFRA operate?

LAFRA operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.