SIREN : 534744214
LF is a French company founded 14 years ago, specialized in the sector Débits de boissons. Based in MONTREUIL (93100), this company of category PME shows in 2021 a revenue of 221 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 220 680 € | 184 367 € | 250 387 € | 158 340 € | 212 781 € | 228 888 € |
| Net income | 33 240 € | 33 788 € | -196 € | 708 € | 6 855 € | 52 581 € |
| EBITDA | 39 790 € | 39 667 € | 5 102 € | 3 221 € | 3 698 € | 48 732 € |
| Net margin | 15.1% | 18.3% | -0.1% | 0.4% | 3.2% | 23.0% |
In 2021, LF achieves revenue of 221 k€. Activity remains stable over the period (CAGR: -0.7%). Vs 2020, growth of +20% (184 k€ -> 221 k€). After deducting consumption (56 k€), gross margin stands at 164 k€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 18.0% of revenue. Warning negative scissor effect: despite revenue change (+20%), EBITDA varies by +0%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 15.1% of revenue. This profit can be retained or distributed to shareholders.
220 680 €
164 457 €
39 790 €
34 374 €
33 240 €
15.9%
The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
35.249%
23.765%
19.699%
1.002
46.1%
In 2021, the debt ratio of LF (35.25) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of LF (23.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of LF (1.00) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 118.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
118.81
1.573
In 2021, the liquidity ratio of LF (118.81) 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.
In 2021, the interest coverage of LF (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-67 days): operations structurally generate cash. Over 2016-2021, WCR increased by +25%, requiring additional financing.
-41 258 €
0 j
22 j
4 j
-67 j
Based on 72 transactions of similar company sales
in 2021,
the value of LF is estimated at
231 337 €
(range 131 060€ - 439 861€).
With an EBITDA of 39 790€, the sector multiple of 5.0x is applied.
The price/revenue ratio is 1.23x
(premium 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
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This estimate is based on the analysis of 72 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LF with other companies in the same sector:
The revenue of LF in 2021 is 221 k€.
Yes, LF generated a net profit of 33 k€ in 2021.
The headquarters of LF is located in MONTREUIL (93100), in the department Seine-Saint-Denis.
The tax return of LF 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).
LF operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.