SIREN : 502975808
LIRA is a French company founded 18 years ago, specialized in the sector Restauration de type rapide. Based in SAINT-NAZAIRE-D'AUDE (11120), this company of category PME shows in 2022 a revenue of 160 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 160 416 € | 114 491 € | 238 140 € | 390 193 € | 381 065 € | 346 735 € | N/C |
| Net income | 13 043 € | -23 690 € | 29 183 € | 21 957 € | 33 077 € | 32 539 € | 27 180 € |
| EBITDA | 10 805 € | 8 766 € | -39 606 € | 36 608 € | 73 117 € | 69 909 € | -196 159 € |
| Net margin | 8.1% | -20.7% | 12.3% | 5.6% | 8.7% | 9.4% | N/C |
In 2022, LIRA achieves revenue of 160 k€. Revenue is declining over the period 2017-2022 (CAGR: -14.3%). Vs 2021, growth of +40% (114 k€ -> 160 k€). After deducting consumption (48 k€), gross margin stands at 113 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 11 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 8.1% of revenue. This profit can be retained or distributed to shareholders.
160 416 €
112 723 €
10 805 €
-1 329 €
13 043 €
6.7%
The debt ratio (= Financial debt / Equity x 100) stands at 229%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
229.388%
29.186%
19.8%
4.797
48.5%
In 2022, the debt ratio of LIRA (229.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of LIRA (29.2%) 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.
In 2022, the repayment capacity of LIRA (4.80) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 1819.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 11.6x. Operating income very largely covers interest expenses: high safety margin.
1819.964
11.569
In 2022, the liquidity ratio of LIRA (1819.96) 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.
In 2022, the interest coverage of LIRA (11.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 42 days of revenue, i.e. 19 k€ to permanently finance.
18 733 €
5 j
16 j
43 j
42 j
Based on 833 transactions of similar company sales in 2022, the value of LIRA is estimated at 79 566 € (range 44 580€ - 139 761€). With an EBITDA of 10 805€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (in line with sector norms). 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.
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This estimate is based on the analysis of 833 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 LIRA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LIRA in 2022 is 160 k€.
Yes, LIRA generated a net profit of 13 k€ in 2022.
The headquarters of LIRA is located in SAINT-NAZAIRE-D'AUDE (11120), in the department Aude.
The tax return of LIRA 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).
LIRA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.