Employees: NN (None)Legal category: 5202Size: ETICreation date: 2006-10-16 (19 years)Status: ActiveBusiness sector: Location et location-bail d'autres machines, équipements et biens matériels n.c.a. Location: MARSEILLE (13002), Bouches-du-Rhone
LIBERTY 234 : revenue, balance sheet and financial ratios
LIBERTY 234 is a French company
founded 19 years ago,
specialized in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. .
Based in MARSEILLE (13002),
this company of category ETI
shows in 2024 a revenue of 59 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LIBERTY 234 achieves revenue of 59 k€. Revenue is declining over the period 2016-2024 (CAGR: -32.0%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 59 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 89.8% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -3%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -304 k€ (-515.9% of revenue), which will impact equity.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
58 909 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
58 909 €
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
52 909 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
52 909 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-303 940 €
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
89.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 -487%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2024)
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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
-486.757%
Cash flow / Revenue (2024)
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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
-515.948%
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
0.0
Solvency indicators evolution LIBERTY 234
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
-169.017
-147.231
-129.033
-140.124
0.0
0.0
0.0
0.0
0.0
Financial autonomy
-139.116
-211.08
-342.982
-204.883
-172.992
-172.697
-172.481
-173.124
-486.757
Repayment capacity
383.958
7.859
17.036
38.159
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
2.102%
96.696%
45.373%
28.291%
41.393%
-123.871%
-232.054%
-532.115%
-515.948%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: -100.0
Med: 0.62
Q3: 139.19
Good
In 2024, the debt ratio of LIBERTY 234 (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
-486.76%2024
2022
2023
2024
Q1: 0.13%
Med: 27.57%
Q3: 56.96%
Average
In 2024, the financial autonomy of LIBERTY 234 (-486.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 1.47 years
Q3: 3.36 years
Excellent
In 2024, the repayment capacity of LIBERTY 234 (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 17.04. 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 674.5x. Operating income very largely covers interest expenses: high safety margin.
Liquidity ratio (2024)
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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
17.043
Interest coverage (2024)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
674.458
Liquidity indicators evolution LIBERTY 234
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
583.244
15567.515
23774.495
562.049
36.631
36.671
36.7
36.613
17.043
Interest coverage
85.097
14.628
53.483
71.566
57.602
262.614
447.619
863.924
674.458
Sector positioning
Liquidity ratio
17.042024
2022
2023
2024
Q1: 5.87
Med: 109.24
Q3: 284.94
Average-14 pts over 3 years
In 2024, the liquidity ratio of LIBERTY 234 (17.04) 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.
Interest coverage
674.46x2024
2022
2023
2024
Q1: 0.0x
Med: 0.31x
Q3: 3.91x
Excellent+16 pts over 3 years
In 2024, the interest coverage of LIBERTY 234 (674.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 8113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1080 days. The gap of 7033 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-47379 days): operations structurally generate cash. Notable WCR improvement over the period (-485%), freeing up cash.
Operating WCR (2024)
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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
-7 752 894 €
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
8113 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
1080 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 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
-47379 j
WCR and payment terms evolution LIBERTY 234
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-1 325 420 €
-198 609 €
2 250 816 €
2 993 509 €
-7 032 426 €
-7 058 958 €
-7 148 347 €
-7 456 154 €
-7 752 894 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
150
150
0
300
390
15542
10635
7835
8113
Supplier payment term (days)
122
44
137
25
26
109
358
1080
1080
Positioning of LIBERTY 234 in its sector
Comparison with sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a.
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions).
This range of 83 603€ to 141 848€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
83k€93k€141k€
93 165 €Range: 83 603€ - 141 848€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 38 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 (Location et location-bail d'autres machines, équipements et biens matériels n.c.a. )
Compare LIBERTY 234 with other companies in the same sector:
The headquarters of LIBERTY 234 is located in MARSEILLE (13002), in the department Bouches-du-Rhone.
Where to find the tax return of LIBERTY 234 ?
The tax return of LIBERTY 234 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 LIBERTY 234 operate?
LIBERTY 234 operates in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. (NAF code 77.39Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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