LIFESTYLES EUROPE : revenue, balance sheet and financial ratios

LIFESTYLES EUROPE is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in CERGY (95000), this company of category PME shows in 2024 a revenue of 29.1 M€. 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 - LIFESTYLES EUROPE (SIREN 810959817)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 29 105 708 € 24 535 237 € 24 951 021 € 22 450 298 € 25 661 018 € 35 276 493 € 23 065 874 € 25 085 884 €
Net income -1 957 638 € 567 658 € 471 814 € 494 534 € 676 408 € 1 441 353 € 897 863 € 1 266 220 €
EBITDA -775 151 € 756 835 € 412 485 € 1 546 696 € 484 422 € 3 240 079 € 2 511 737 € 3 910 909 €
Net margin -6.7% 2.3% 1.9% 2.2% 2.6% 4.1% 3.9% 5.0%

Revenue and income statement

In 2024, LIFESTYLES EUROPE achieves revenue of 29.1 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Vs 2023, growth of +19% (24.5 M€ -> 29.1 M€). After deducting consumption (14.8 M€), gross margin stands at 14.3 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -775 k€, representing -2.7% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -202%, reducing margin by 5.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2.0 M€ (-6.7% 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

29 105 708 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 273 380 €

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

-775 151 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 914 809 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 957 638 €

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

-2.7%

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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 282%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

282.081%

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

18.666%

Cash flow / Revenue (2024) ?
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

-2.797%

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

-29.605

Solvency indicators evolution
LIFESTYLES EUROPE

Sector positioning

Debt ratio
282.08 2024
2021
2023
2024
Q1: 0.0
Med: 8.39
Q3: 53.18
Watch +50 pts over 3 years

In 2024, the debt ratio of LIFESTYLES EUROPE (282.08) 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.

Financial autonomy
18.67% 2024
2021
2023
2024
Q1: 6.69%
Med: 30.09%
Q3: 58.97%
Average -37 pts over 3 years

In 2024, the financial autonomy of LIFESTYLES EUROPE (18.7%) 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
-29.61 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Excellent

In 2024, the repayment capacity of LIFESTYLES EUROPE (-29.61) 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 166.53. 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

166.533

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

-388.738

Liquidity indicators evolution
LIFESTYLES EUROPE

Sector positioning

Liquidity ratio
166.53 2024
2021
2023
2024
Q1: 124.88
Med: 209.33
Q3: 380.42
Average -21 pts over 3 years

In 2024, the liquidity ratio of LIFESTYLES EUROPE (166.53) 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
-388.74x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.4x
Watch -51 pts over 3 years

In 2024, the interest coverage of LIFESTYLES EUROPE (-388.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 128 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 130 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 98 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 232 days of revenue, i.e. 18.8 M€ to permanently finance. Over 2016-2024, WCR increased by +76%, requiring additional financing.

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

18 770 853 €

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

128 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

130 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

98 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

232 j

WCR and payment terms evolution
LIFESTYLES EUROPE

Positioning of LIFESTYLES EUROPE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of LIFESTYLES EUROPE is estimated at 11 101 277 € (range 7 379 531€ - 17 883 288€). The price/revenue ratio is 0.38x (conservative 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.

Estimated enterprise value 2024
64 tx
7379k€ 11101k€ 17883k€
11 101 277 € Range: 7 379 531€ - 17 883 288€
NAF 5 all-time

Valuation method used

Revenue Multiple
29 105 708 € × 0.38x = 11 101 277 €
Range: 7 379 531€ - 17 883 289€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare LIFESTYLES EUROPE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about LIFESTYLES EUROPE

What is the revenue of LIFESTYLES EUROPE ?

The revenue of LIFESTYLES EUROPE in 2024 is 29.1 M€.

Is LIFESTYLES EUROPE profitable?

LIFESTYLES EUROPE recorded a net loss in 2024.

Where is the headquarters of LIFESTYLES EUROPE ?

The headquarters of LIFESTYLES EUROPE is located in CERGY (95000), in the department Val-d'Oise.

Where to find the tax return of LIFESTYLES EUROPE ?

The tax return of LIFESTYLES EUROPE 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 LIFESTYLES EUROPE operate?

LIFESTYLES EUROPE operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.