L.DAY : revenue, balance sheet and financial ratios

L.DAY is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in AUBERVILLIERS (93300), this company of category PME shows in 2021 a revenue of 1.2 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 - L.DAY (SIREN 752535070)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 1 165 182 € 1 100 263 € 895 295 € 688 809 € 857 934 €
Net income 44 131 € 43 301 € 45 837 € 55 700 € 35 824 € 24 024 € -50 706 € 63 725 €
EBITDA N/C N/C N/C 118 012 € 44 763 € 29 997 € -42 895 € 27 465 €
Net margin N/C N/C N/C 4.8% 3.3% 2.7% -7.4% 7.4%

Revenue and income statement

In 2024, L.DAY generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 64 k€ -> 44 k€.

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

44 131 €

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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 18%. 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 26%. The balance between equity and debt is satisfactory.

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

18.5%

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

25.818%

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

41.4%

Solvency indicators evolution
L.DAY

Sector positioning

Debt ratio
18.5 2024
2022
2023
2024
Q1: 0.0
Med: 9.7
Q3: 45.52
Average

In 2024, the debt ratio of L.DAY (18.50) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
25.82% 2024
2022
2023
2024
Q1: 5.54%
Med: 31.66%
Q3: 58.73%
Average +11 pts over 3 years

In 2024, the financial autonomy of L.DAY (25.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 138.34. 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

138.337

Liquidity indicators evolution
L.DAY

Sector positioning

Liquidity ratio
138.34 2024
2022
2023
2024
Q1: 113.32
Med: 190.56
Q3: 357.0
Average

In 2024, the liquidity ratio of L.DAY (138.34) 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.

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: 2146 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9879 days. Excellent situation: suppliers finance 7733 days of the operating cycle (retail model).

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

0 €

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

2146 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

9879 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

0 j

WCR and payment terms evolution
L.DAY

Positioning of L.DAY 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 L.DAY is estimated at 101 046 € (range 26 847€ - 179 248€). 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
26k€ 101k€ 179k€
101 046 € Range: 26 847€ - 179 248€
NAF 5 all-time

Valuation method used

Net Income Multiple
44 131 € × 2.3x = 101 046 €
Range: 26 848€ - 179 249€

Only this financial indicator is available for this company.

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 L.DAY 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 L.DAY

What is the revenue of L.DAY ?

The revenue of L.DAY in 2021 is 1.2 M€.

Is L.DAY profitable?

Yes, L.DAY generated a net profit of 44 k€ in 2024.

Where is the headquarters of L.DAY ?

The headquarters of L.DAY is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of L.DAY ?

The tax return of L.DAY 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 L.DAY operate?

L.DAY 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.