LIFRATEX : revenue, balance sheet and financial ratios
LIFRATEX is a French company
founded 30 years ago,
specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir.
Based in LECELLES (59226),
this company of category PME
shows in 2024 a revenue of 318 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, LIFRATEX is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor.
Revenue and income statement
In 2024, LIFRATEX achieves revenue of 318 k€. Revenue is growing positively over 9 years (CAGR: +0.1%). Significant drop of -12% vs 2023. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -54 k€, representing -16.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-1.6% of revenue), which will impact equity.
Revenue (2024)
?
317 910 €
Gross margin (2024)
?
317 910 €
EBITDA (2024)
?
-53 684 €
Net income (2024)
?
-5 120 €
EBITDA margin (2024)
?
-16.9%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 72%. This ratio is less favorable than the sector median (11.5%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This ratio is more favorable than the sector median (45.0%).
Debt ratio (2024)
?
71.62%
Financial autonomy (2024)
?
52.1%
Cash flow / Revenue (2024)
?
-12.09%
Repayment capacity (2024)
?
-2.93
Asset age ratio (2024)
?
81.7%
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
| Debt ratio |
96.428 |
65.17 |
85.858 |
73.076 |
67.09 |
64.258 |
51.628 |
35.502 |
71.623 |
| Financial autonomy |
47.344 |
52.531 |
47.877 |
52.59 |
50.2 |
46.65 |
55.081 |
64.126 |
52.104 |
| Repayment capacity |
-9.788 |
2.618 |
-17.438 |
-12.101 |
1.548 |
-3.214 |
1.762 |
10.522 |
-2.933 |
| Cash flow / Revenue |
-5.77% |
12.263% |
-2.216% |
-2.214% |
19.547% |
-6.876% |
10.716% |
1.557% |
-12.092% |
Sector positioning
Q1: 0.03%
Med: 11.53%
Q3: 49.82%
Watch
In 2024, the debt ratio of LIFRATEX (71.6%) 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.
Q1: 14.6%
Med: 45.0%
Q3: 72.18%
Good
In 2024, the financial autonomy of LIFRATEX (52.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Q1: 0.0 years
Med: 0.33 years
Q3: 2.15 years
Watch
+6 pts over 2 years
In 2023, the repayment capacity of LIFRATEX (10.52) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 5.17. This ratio is more favorable than the sector median (3.5).
Liquidity ratio (2024)
?
5.17
Interest coverage (2024)
?
-3.54
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
| Liquidity ratio |
8.17836 |
5.38346 |
5.970009999999999 |
6.9999400000000005 |
5.00235 |
3.9320800000000005 |
5.5824 |
7.1734100000000005 |
5.17182 |
| Interest coverage |
-8.699 |
4.382 |
-6.25 |
-7.909 |
1.43 |
-0.961 |
7.727 |
77.814 |
-3.543 |
Sector positioning
Q1: 1.4
Med: 3.45
Q3: 5.46
Good
In 2024, the liquidity ratio of LIFRATEX (5.17) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Q1: 0.0x
Med: 0.27x
Q3: 4.16x
Excellent
In 2023, the interest coverage of LIFRATEX (77.8x) 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: 105 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The gap of 96 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 108 days of revenue, i.e. 96 k€ to permanently finance. Between 2021 and 2024, WCR improved by 16 days of revenue, freeing up cash.
Operating WCR (2024)
?
95 688 €
Customer credit (2024)
?
105 j
Supplier credit (2024)
?
9 j
Inventory turnover (2024)
?
0 j
WCR in days of revenue (2024)
?
108 j
| Indicator |
2016 |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
2024 |
| Operating WCR |
101 632 € |
117 820 € |
90 147 € |
85 894 € |
94 600 € |
106 597 € |
134 741 € |
134 882 € |
95 688 € |
| Inventory turnover (days) |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
| Customer payment term (days) |
118 |
132 |
105 |
97 |
126 |
143 |
121 |
100 |
105 |
| Supplier payment term (days) |
8 |
11 |
25 |
19 |
17 |
11 |
7 |
15 |
9 |
Positioning of LIFRATEX in its sector
Valuation estimate
Based on 229 transactions of similar company sales
(all years),
the value of LIFRATEX is estimated at
103 093 €
(range 48 339€ - 252 228€).
The price/revenue ratio is 0.32x
(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.
103 093 €
Range: 48 339€ - 252 228€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation method used
Revenue Multiple
317 910 €
×
0.32x
=
103 094 €
Range: 48 340€ - 252 228€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 229 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...).
Top companies in Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir
Largest companies by revenue in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir:
Frequently asked questions about LIFRATEX
What is the revenue of LIFRATEX ?
The revenue of LIFRATEX in 2024 is 318 k€.
Is LIFRATEX profitable?
LIFRATEX recorded a net loss in 2024.
Where is the headquarters of LIFRATEX ?
The headquarters of LIFRATEX is located in LECELLES (59226), in the department Nord.
Where to find the tax return of LIFRATEX ?
The tax return of LIFRATEX 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 LIFRATEX operate?
LIFRATEX operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.