LINGERIE & CO : revenue, balance sheet and financial ratios

LINGERIE & CO is a French company founded 19 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75006), this company of category PME shows in 2023 a revenue of 1.3 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 - LINGERIE & CO (SIREN 494757339)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 262 467 € 1 379 857 € 2 110 035 € 2 029 014 € 2 210 066 € 2 496 139 € 2 553 622 € 3 116 546 € 2 954 612 €
Net income -95 495 € 37 481 € 273 352 € 170 049 € 209 871 € 194 960 € 367 577 € 488 199 € 519 386 €
EBITDA -126 951 € -10 627 € 277 131 € 248 580 € 321 538 € 346 686 € 586 977 € 691 550 € 659 627 €
Net margin -7.6% 2.7% 13.0% 8.4% 9.5% 7.8% 14.4% 15.7% 17.6%

Revenue and income statement

In 2023, LINGERIE & CO achieves revenue of 1.3 M€. Revenue is declining over the period 2015-2023 (CAGR: -10.1%). Slight decline of -9% vs 2022. After deducting consumption (677 k€), gross margin stands at 586 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -127 k€, representing -10.1% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -1095%, reducing margin by 9.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -95 k€ (-7.6% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 262 467 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

585 720 €

EBITDA (2023) ?
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

-126 951 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-96 268 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-95 495 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-10.1%

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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 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.005%

Financial autonomy (2023) ?
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

77.889%

Cash flow / Revenue (2023) ?
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

-9.995%

Repayment capacity (2023) ?
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
LINGERIE & CO

Sector positioning

Debt ratio
0.01 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Excellent

In 2023, the debt ratio of LINGERIE & CO (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
77.89% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Excellent

In 2023, the financial autonomy of LINGERIE & CO (77.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Excellent

In 2023, the repayment capacity of LINGERIE & CO (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 452.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

452.347

Interest coverage (2023) ?
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
LINGERIE & CO

Sector positioning

Liquidity ratio
452.35 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Excellent

In 2023, the liquidity ratio of LINGERIE & CO (452.35) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Average

In 2023, the interest coverage of LINGERIE & CO (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 380 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 317 days of revenue, i.e. 1.1 M€ to permanently finance.

Operating WCR (2023) ?
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

1 112 095 €

Customer credit (2023) ?
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

20 j

Supplier credit (2023) ?
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

73 j

Inventory turnover (2023) ?
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

380 j

WCR in days of revenue (2023) ?
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

317 j

WCR and payment terms evolution
LINGERIE & CO

Positioning of LINGERIE & CO in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LINGERIE & CO is estimated at 241 542 € (range 135 946€ - 615 771€). The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2023
145 transactions
135k€ 241k€ 615k€
241 542 € Range: 135 946€ - 615 771€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 262 467 € × 0.19x = 241 543 €
Range: 135 946€ - 615 771€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare LINGERIE & CO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about LINGERIE & CO

What is the revenue of LINGERIE & CO ?

The revenue of LINGERIE & CO in 2023 is 1.3 M€.

Is LINGERIE & CO profitable?

LINGERIE & CO recorded a net loss in 2023.

Where is the headquarters of LINGERIE & CO ?

The headquarters of LINGERIE & CO is located in PARIS (75006), in the department Paris.

Where to find the tax return of LINGERIE & CO ?

The tax return of LINGERIE & CO 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 LINGERIE & CO operate?

LINGERIE & CO operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.