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

LES FILLES : revenue, balance sheet and financial ratios

LES FILLES is a French company founded 20 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in ALBI (81000), this company of category PME shows in 2024 a net income positive of 134 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 - LES FILLES (SIREN 488840984)
Indicator 2024 2023 2022 2021 2020
Revenue N/C N/C N/C N/C N/C
Net income 134 229 € 53 274 € 101 478 € 81 222 € 59 428 €
EBITDA N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, LES FILLES generates positive net income of 134 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 59 k€ -> 134 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

134 229 €

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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

32.66%

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

62.209%

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

42.4%

Solvency indicators evolution
LES FILLES

Sector positioning

Debt ratio
32.66 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average

In 2024, the debt ratio of LES FILLES (32.66) 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
62.21% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent

In 2024, the financial autonomy of LES FILLES (62.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 206.34. 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

206.342

Liquidity indicators evolution
LES FILLES

Sector positioning

Liquidity ratio
206.34 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average

In 2024, the liquidity ratio of LES FILLES (206.34) 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.

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

0 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

0 j

WCR and payment terms evolution
LES FILLES

Positioning of LES FILLES in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of LES FILLES is estimated at 438 879 € (range 220 722€ - 804 711€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
220k€ 438k€ 804k€
438 879 € Range: 220 722€ - 804 711€
NAF 5 année 2024

Valuation method used

Net Income Multiple
134 229 € × 3.3x = 438 880 €
Range: 220 723€ - 804 712€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare LES FILLES with other companies in the same sector:

Frequently asked questions about LES FILLES

What is the revenue of LES FILLES ?

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

Is LES FILLES profitable?

Yes, LES FILLES generated a net profit of 134 k€ in 2024.

Where is the headquarters of LES FILLES ?

The headquarters of LES FILLES is located in ALBI (81000), in the department Tarn.

Where to find the tax return of LES FILLES ?

The tax return of LES FILLES 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 LES FILLES operate?

LES FILLES operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.