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LBF : revenue, balance sheet and financial ratios

LBF is a French company founded 5 years ago, specialized in the sector Activités des sociétés holding. Based in SABLE-SUR-SARTHE (72300), this company of category PME shows in 2023 a revenue of 380 k€. 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 - LBF (SIREN 890162118)
Indicator 2025 2024 2023
Revenue N/C N/C 380 000 €
Net income 457 931 € 533 405 € 402 069 €
EBITDA N/C N/C 122 320 €
Net margin N/C N/C 105.8%

Revenue and income statement

En 2025, LBF genera un resultado neto positivo de 458 k€. Evolución 2023-2025: 402 k€ -> 458 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

457 931 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 22%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 79%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.166%

Financial autonomy (2025) ?
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

79.493%

Asset age ratio (2025) ?
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

43.8%

Solvency indicators evolution
LBF

Sector positioning

Ratio de endeudamiento
22.17 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average -7 pts over 3 years

En 2025, el ratio de endeudamiento de LBF (22.17) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
79.49% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Bueno +8 pts over 3 years

En 2025, el autonomía financiera de LBF (79.5%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
1.33 ans 2023
2023
Q1: 0.0 ans
Med: 0.09 ans
Q3: 3.23 ans
Average

En 2023, el capacidad de reembolso de LBF (1.3 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 1430.01. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2025) ?
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

1430.008

Liquidity indicators evolution
LBF

Sector positioning

Ratio de liquidez
1430.01 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Bueno +15 pts over 3 years

En 2025, el ratio de liquidez de LBF (1430.01) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.

Cobertura de intereses
7.93x 2023
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Excelente

En 2023, el cobertura de intereses de LBF (7.9x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
LBF

Positioning of LBF in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 182 612€ to 5 627 638€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
182k€ 940k€ 5627k€
940 511 € Range: 182 612€ - 5 627 638€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare LBF with other companies in the same sector:

Frequently asked questions about LBF

What is the revenue of LBF ?

The revenue of LBF in 2023 is 380 k€.

Is LBF profitable?

Yes, LBF generated a net profit of 458 k€ in 2025.

Where is the headquarters of LBF ?

The headquarters of LBF is located in SABLE-SUR-SARTHE (72300), in the department Sarthe.

Where to find the tax return of LBF ?

The tax return of LBF 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 LBF operate?

LBF 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.