SIREN : 415720051
LIORET is a French company founded 69 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in EPINAC (71360), this company of category ETI shows in 2024 a revenue of 8.1 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 | 8 099 206 € | 11 325 244 € | 12 310 350 € | 10 395 603 € | 7 371 213 € | 11 519 885 € | 10 029 949 € | 9 048 354 € | 9 236 632 € |
| Net income | -895 646 € | -367 541 € | 21 210 € | 51 690 € | -252 334 € | 25 412 € | -23 001 € | -83 243 € | -38 181 € |
| EBITDA | -722 629 € | -100 852 € | 322 906 € | 370 774 € | -228 975 € | 488 308 € | -398 221 € | -129 763 € | 45 676 € |
| Net margin | -11.1% | -3.2% | 0.2% | 0.5% | -3.4% | 0.2% | -0.2% | -0.9% | -0.4% |
In 2024, LIORET achieves revenue of 8.1 M€. Activity remains stable over the period (CAGR: -1.6%). Significant drop of -28% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 6.8 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -723 k€, representing -8.9% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -617%, reducing margin by 8.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -896 k€ (-11.1% of revenue), which will impact equity.
8 099 206 €
6 768 210 €
-722 629 €
-1 059 516 €
-895 646 €
-8.9%
The debt ratio (= Financial debt / Equity x 100) stands at 777%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
777.115%
8.554%
-6.897%
-6.196
20.8%
In 2024, the debt ratio of LIORET (777.12) 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 LIORET (8.6%) 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 LIORET (-6.20) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 234.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
234.136
-18.649
In 2024, the liquidity ratio of LIORET (234.14) 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.
In 2024, the interest coverage of LIORET (-18.6x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 1.9 M€ to permanently finance.
1 917 892 €
20 j
47 j
68 j
85 j
Based on 56 transactions of similar company sales
(all years),
the value of LIORET is estimated at
1 042 600 €
(range 550 034€ - 1 323 750€).
The price/revenue ratio is 0.13x
(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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 56 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 LIORET with other companies in the same sector:
The revenue of LIORET in 2024 is 8.1 M€.
LIORET recorded a net loss in 2024.
The headquarters of LIORET is located in EPINAC (71360), in the department Saone-et-Loire.
The tax return of LIORET 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).
LIORET operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.