SIREN : 398656587
L.I.D is a French company founded 31 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in REIMS (51100), this company of category ETI shows in 2024 a revenue of 169.5 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 169 468 674 € | 179 122 554 € | 209 344 072 € | 192 478 629 € | 158 742 880 € | 185 888 999 € | 219 211 156 € | 211 659 663 € | 218 603 979 € |
| Net income | 55 698 € | 22 755 € | 32 206 € | 77 197 € | 4 593 553 € | 745 177 € | 732 398 € | 335 582 € | 940 289 € |
| EBITDA | -10 044 € | -10 994 € | -242 328 € | -231 427 € | -126 776 € | 104 094 € | -99 708 € | 145 481 € | 22 362 € |
| Net margin | 0.0% | 0.0% | 0.0% | 0.0% | 2.9% | 0.4% | 0.3% | 0.2% | 0.4% |
In 2024, L.I.D achieves revenue of 169.5 M€. Activity remains stable over the period (CAGR: -3.1%). Slight decline of -5% vs 2023. After deducting consumption (161.3 M€), gross margin stands at 8.2 M€, i.e. a rate of 5%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -0.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 0.0% of revenue. This profit can be retained or distributed to shareholders.
169 468 674 €
8 156 617 €
-10 044 €
55 698 €
-0.0%
The debt ratio (= Financial debt / Equity x 100) stands at 304%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 106.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
304.111%
2.198%
0.023%
106.017
In 2024, the debt ratio of L.I.D (304.11) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of L.I.D (2.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of L.I.D (106.02) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 110.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
110.287
-1981.043
In 2024, the liquidity ratio of L.I.D (110.29) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of L.I.D (-1981.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Overall, WCR represents 129 days of revenue, i.e. 60.5 M€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.
60 534 210 €
81 j
117 j
0 j
129 j
Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 31 731 868€ to 66 068 565€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 49 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 L.I.D with other companies in the same sector:
The revenue of L.I.D in 2024 is 169.5 M€.
Yes, L.I.D generated a net profit of 56 k€ in 2024.
The headquarters of L.I.D is located in REIMS (51100), in the department Marne.
The tax return of L.I.D 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).
L.I.D operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.