Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2002-06-01 (23 years)Status: ActiveBusiness sector: Activités des marchands de biens immobiliersLocation: NICE (06000), Alpes-Maritimes
LIFE : revenue, balance sheet and financial ratios
LIFE is a French company
founded 23 years ago,
specialized in the sector Activités des marchands de biens immobiliers.
Based in NICE (06000),
this company of category PME
shows in 2024 a revenue of 16 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LIFE achieves revenue of 16 k€. Revenue is declining over the period 2015-2024 (CAGR: -5.5%). Vs 2023, growth of +71% (9 k€ -> 16 k€). After deducting consumption (0 €), gross margin stands at 16 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 11 k€, representing 67.4% of revenue. Positive scissor effect: EBITDA margin improves by +13.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 67.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
15 927 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
15 927 €
EBITDA (2024)
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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
10 737 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
10 737 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
10 737 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
67.4%
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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 3%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 67.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
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
3.494%
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
0.632%
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
67.414%
Repayment capacity (2024)
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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
0.146
Solvency indicators evolution LIFE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2020
2021
2022
2023
2024
Debt ratio
214.431
170.39
-1567.618
22.228
7.747
7.381
18.234
3.494
Financial autonomy
38.475
27.862
-311.924
2.406
0.888
0.905
2.574
0.632
Repayment capacity
2.565
4.656
2.189
-0.364
1.153
1.561
0.465
0.146
Cash flow / Revenue
56.535%
85.128%
8.064%
-52.818%
10.14%
7.504%
50.446%
67.414%
Sector positioning
Debt ratio
3.492024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Good+7 pts over 3 years
In 2024, the debt ratio of LIFE (3.49) 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
0.63%2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Average
In 2024, the financial autonomy of LIFE (0.6%) 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
0.15 years2024
2022
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Average-12 pts over 3 years
In 2024, the repayment capacity of LIFE (0.15) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 83.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
83.935
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution LIFE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2020
2021
2022
2023
2024
Liquidity ratio
101.859
101.052
87.044
481.951
555.13
624.881
642.841
83.935
Interest coverage
7.815
74.895
44.922
-0.109
0.546
0.059
0.0
0.0
Sector positioning
Liquidity ratio
83.942024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Average-27 pts over 3 years
In 2024, the liquidity ratio of LIFE (83.94) 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
0.0x2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Good
In 2024, the interest coverage of LIFE (0.0x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 787 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2681 days. Excellent situation: suppliers finance 1894 days of the operating cycle (retail model). Inventory turnover is 2640 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-734 days): operations structurally generate cash. Notable WCR improvement over the period (-300%), 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
-32 491 €
Customer credit (2024)
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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
787 j
Supplier credit (2024)
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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
2681 j
Inventory turnover (2024)
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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
2640 j
WCR in days of revenue (2024)
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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
-734 j
WCR and payment terms evolution LIFE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2020
2021
2022
2023
2024
Operating WCR
-8 131 €
-79 361 €
-26 723 €
-50 960 €
-48 664 €
-47 265 €
-42 574 €
-32 491 €
Inventory turnover (days)
1594
5391
5391
4550
2252
2257
4522
2640
Customer payment term (days)
384
1330
1381
1226
649
560
1159
787
Supplier payment term (days)
991
1173
1129
930
470
428
1161
2681
Positioning of LIFE in its sector
Comparison with sector Activités des marchands de biens immobiliers
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions).
This range of 27 156€ to 69 680€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
27k€40k€69k€
40 993 €Range: 27 156€ - 69 680€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 22 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 (Activités des marchands de biens immobiliers)
Compare LIFE with other companies in the same sector:
Yes, LIFE generated a net profit of 11 k€ in 2024.
Where is the headquarters of LIFE ?
The headquarters of LIFE is located in NICE (06000), in the department Alpes-Maritimes.
Where to find the tax return of LIFE ?
The tax return of LIFE 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 LIFE operate?
LIFE operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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