LAFUMA MOBILIER S.A.S : revenue, balance sheet and financial ratios

LAFUMA MOBILIER S.A.S is a French company founded 12 years ago, specialized in the sector Fabrication d’autres meubles et industries connexes de l’ameublement. Based in ANNEYRON (26140), this company of category ETI shows in 2024 a revenue of 39.1 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 - LAFUMA MOBILIER S.A.S (SIREN 798689253)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 39 061 875 € 44 076 014 € 58 300 458 € 49 427 064 € 38 680 861 € 37 842 210 € 36 031 160 € 33 918 444 € 34 008 001 €
Net income -3 150 319 € -2 137 242 € 3 918 435 € 2 931 677 € 1 733 180 € 968 625 € 1 080 465 € 1 513 987 € 1 848 680 €
EBITDA -1 241 965 € -95 847 € 8 103 172 € 6 778 853 € 3 667 614 € 3 198 754 € 2 783 380 € 3 512 839 € 4 429 083 €
Net margin -8.1% -4.8% 6.7% 5.9% 4.5% 2.6% 3.0% 4.5% 5.4%

Revenue and income statement

In 2024, LAFUMA MOBILIER S.A.S achieves revenue of 39.1 M€. Revenue is growing positively over 9 years (CAGR: +1.7%). Significant drop of -11% vs 2023. After deducting consumption (10.0 M€), gross margin stands at 29.1 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.2 M€, representing -3.2% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -1196%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.2 M€ (-8.1% 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

39 061 875 €

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

29 051 160 €

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

-1 241 965 €

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

-2 816 624 €

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

-3 150 319 €

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

-3.2%

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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 15%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

14.663%

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

63.726%

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

-6.023%

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

-1.275

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

32.2%

Solvency indicators evolution
LAFUMA MOBILIER S.A.S

Sector positioning

Debt ratio
14.66 2024
2022
2023
2024
Q1: 0.92
Med: 21.14
Q3: 74.6
Good +7 pts over 3 years

In 2024, the debt ratio of LAFUMA MOBILIER S.A.S (14.66) 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
63.73% 2024
2022
2023
2024
Q1: 7.98%
Med: 31.08%
Q3: 54.68%
Excellent +15 pts over 3 years

In 2024, the financial autonomy of LAFUMA MOBILIER S.A.S (63.7%) 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
-1.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.43 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of LAFUMA MOBILIER S.A.S (-1.27) 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 218.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

218.675

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

-44.407

Liquidity indicators evolution
LAFUMA MOBILIER S.A.S

Sector positioning

Liquidity ratio
218.68 2024
2022
2023
2024
Q1: 131.19
Med: 215.69
Q3: 367.62
Good +6 pts over 3 years

In 2024, the liquidity ratio of LAFUMA MOBILIER S.A.S (218.68) 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
-44.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.62x
Watch -58 pts over 3 years

In 2024, the interest coverage of LAFUMA MOBILIER S.A.S (-44.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 131 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 126 days of revenue, i.e. 13.7 M€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.

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

13 671 656 €

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

16 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

62 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

131 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

126 j

WCR and payment terms evolution
LAFUMA MOBILIER S.A.S

Positioning of LAFUMA MOBILIER S.A.S in its sector

Comparison with sector Fabrication d’autres meubles et industries connexes de l’ameublement

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 6 608 002€ to 10 193 700€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
6608k€ 8387k€ 10193k€
8 387 437 € Range: 6 608 002€ - 10 193 700€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Fabrication d’autres meubles et industries connexes de l’ameublement)

Compare LAFUMA MOBILIER S.A.S with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’autres meubles et industries connexes de l’ameublement

Frequently asked questions about LAFUMA MOBILIER S.A.S

What is the revenue of LAFUMA MOBILIER S.A.S ?

The revenue of LAFUMA MOBILIER S.A.S in 2024 is 39.1 M€.

Is LAFUMA MOBILIER S.A.S profitable?

LAFUMA MOBILIER S.A.S recorded a net loss in 2024.

Where is the headquarters of LAFUMA MOBILIER S.A.S ?

The headquarters of LAFUMA MOBILIER S.A.S is located in ANNEYRON (26140), in the department Drome.

Where to find the tax return of LAFUMA MOBILIER S.A.S ?

The tax return of LAFUMA MOBILIER S.A.S 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 LAFUMA MOBILIER S.A.S operate?

LAFUMA MOBILIER S.A.S operates in the sector Fabrication d’autres meubles et industries connexes de l’ameublement (NAF code 31.09B). See the 'Sector positioning' section above to compare the company with its competitors.