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LIOULT : revenue, balance sheet and financial ratios

LIOULT is a French company founded 13 years ago, specialized in the sector Activités de soutien aux cultures. Based in SAINT-SAUVEUR-LE-VICOMTE (50390), this company of category PME shows in 2018 a revenue of 805 k€. 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

Financial history - LIOULT (SIREN 792967671)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 805 037 € N/C
Net income 23 107 € 54 070 € 96 122 € 65 312 € -29 603 € -122 983 € -14 594 € 159 293 €
EBITDA N/C N/C N/C N/C N/C N/C 124 926 € N/C
Net margin N/C N/C N/C N/C N/C N/C -1.8% N/C

Revenue and income statement

In 2025, LIOULT generates positive net income of 23 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 159 k€ -> 23 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 107 €

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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 154%. 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 29%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

153.635%

Financial autonomy (2025) ?
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

29.321%

Asset age ratio (2025) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

49.4%

Solvency indicators evolution
LIOULT

Sector positioning

Debt ratio
153.63 2025
2022
2024
2025
Q1: 39.76
Med: 135.3
Q3: 385.12
Average +5 pts over 3 years

In 2025, the debt ratio of LIOULT (153.63) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
29.32% 2025
2022
2024
2025
Q1: 13.08%
Med: 28.76%
Q3: 47.53%
Good

In 2025, the financial autonomy of LIOULT (29.3%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 135.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

135.194

Liquidity indicators evolution
LIOULT

Sector positioning

Liquidity ratio
135.19 2025
2022
2024
2025
Q1: 113.86
Med: 203.54
Q3: 368.39
Average +10 pts over 3 years

In 2025, the liquidity ratio of LIOULT (135.19) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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

0 j

WCR and payment terms evolution
LIOULT

Positioning of LIOULT in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of LIOULT is estimated at 40 793 € (range 18 650€ - 119 934€). 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 2025
50 tx
18k€ 40k€ 119k€
40 793 € Range: 18 650€ - 119 934€
NAF 5 all-time

Valuation method used

Net Income Multiple
23 107 € × 1.8x = 40 793 €
Range: 18 650€ - 119 935€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 50 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 de soutien aux cultures)

Compare LIOULT with other companies in the same sector:

Frequently asked questions about LIOULT

What is the revenue of LIOULT ?

The revenue of LIOULT in 2018 is 805 k€.

Is LIOULT profitable?

Yes, LIOULT generated a net profit of 23 k€ in 2025.

Where is the headquarters of LIOULT ?

The headquarters of LIOULT is located in SAINT-SAUVEUR-LE-VICOMTE (50390), in the department Manche.

Where to find the tax return of LIOULT ?

The tax return of LIOULT 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 LIOULT operate?

LIOULT operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.