LAYALINA : revenue, balance sheet and financial ratios

LAYALINA is a French company founded 4 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in NICE (06000), this company of category PME shows in 2024 a revenue of 13 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 - LAYALINA (SIREN 902063932)
Indicator 2024 2023
Revenue 13 079 € 11 605 €
Net income 2 767 € -4 137 €
EBITDA 2 767 € -8 816 €
Net margin 21.2% -35.6%

Revenue and income statement

In 2024, LAYALINA achieves revenue of 13 k€. Vs 2023, growth of +13% (12 k€ -> 13 k€). After deducting consumption (8 k€), gross margin stands at 6 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 21.2% of revenue. Positive scissor effect: EBITDA margin improves by +97.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 21.2% of revenue. This profit can be retained or distributed to shareholders.

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

13 079 €

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

5 574 €

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

2 767 €

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

2 767 €

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

2 767 €

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

21.2%

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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 -216%. 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 -86%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 21.2% 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 (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

-216.255%

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

-86.018%

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

21.156%

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

5.823

Solvency indicators evolution
LAYALINA

Sector positioning

Debt ratio
-216.25 2024
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Excellent

In 2024, the debt ratio of LAYALINA (-216.25) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-86.02% 2024
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Average

In 2024, the financial autonomy of LAYALINA (-86.0%) 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
5.82 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.07 years
Watch

In 2024, the repayment capacity of LAYALINA (5.82) 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.

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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 2 k€ 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

1 676 €

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

14 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

0 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

29 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

46 j

WCR and payment terms evolution
LAYALINA

Positioning of LAYALINA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of LAYALINA is estimated at 5 300 € (range 2 065€ - 11 146€). With an EBITDA of 2 767€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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
124 transactions
2k€ 5k€ 11k€
5 300 € Range: 2 065€ - 11 146€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 767 € × 2.4x
Estimation 6 701 €
2 756€ - 13 865€
Revenue Multiple 30%
13 079 € × 0.17x
Estimation 2 276 €
1 171€ - 6 555€
Net Income Multiple 20%
2 767 € × 2.3x
Estimation 6 336 €
1 683€ - 11 239€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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'habillement et de chaussures)

Compare LAYALINA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about LAYALINA

What is the revenue of LAYALINA ?

The revenue of LAYALINA in 2024 is 13 k€.

Is LAYALINA profitable?

Yes, LAYALINA generated a net profit of 3 k€ in 2024.

Where is the headquarters of LAYALINA ?

The headquarters of LAYALINA is located in NICE (06000), in the department Alpes-Maritimes.

Where to find the tax return of LAYALINA ?

The tax return of LAYALINA 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 LAYALINA operate?

LAYALINA operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.