LOEFFEL DEVELOPPEMENT : revenue, balance sheet and financial ratios

LOEFFEL DEVELOPPEMENT is a French company founded 12 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in INGWILLER (67340), this company of category PME shows in 2023 a revenue of 536 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 - LOEFFEL DEVELOPPEMENT (SIREN 794844910)
Indicator 2023 2022 2020
Revenue 535 714 € 492 420 € 384 310 €
Net income 12 012 € 15 853 € 20 440 €
EBITDA 20 822 € 24 928 € 15 465 €
Net margin 2.2% 3.2% 5.3%

Revenue and income statement

In 2023, LOEFFEL DEVELOPPEMENT achieves revenue of 536 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.7%. Vs 2022: +9%. After deducting consumption (362 k€), gross margin stands at 174 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

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

535 714 €

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

173 855 €

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

20 822 €

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

14 656 €

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

12 012 €

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

3.9%

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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 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

122.697%

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

8.747%

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

3.04%

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

3.231

Asset age ratio (2023) ?
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

40.9%

Solvency indicators evolution
LOEFFEL DEVELOPPEMENT

Sector positioning

Debt ratio
122.7 2023
2020
2022
2023
Q1: 5.17
Med: 28.13
Q3: 82.05
Average

In 2023, the debt ratio of LOEFFEL DEVELOPPEMENT (122.70) 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
8.75% 2023
2020
2022
2023
Q1: 19.17%
Med: 41.8%
Q3: 60.17%
Watch

In 2023, the financial autonomy of LOEFFEL DEVELOPPEMENT (8.8%) 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.

Repayment capacity
3.23 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.26 years
Average

In 2023, the repayment capacity of LOEFFEL DEVELOPPEMENT (3.23) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.16. 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 4.2x. Financial charges are adequately covered by operations.

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

116.158

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

4.236

Liquidity indicators evolution
LOEFFEL DEVELOPPEMENT

Sector positioning

Liquidity ratio
116.16 2023
2020
2022
2023
Q1: 141.17
Med: 208.6
Q3: 306.15
Watch -5 pts over 3 years

In 2023, the liquidity ratio of LOEFFEL DEVELOPPEMENT (116.16) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.24x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.64x
Q3: 3.56x
Excellent

In 2023, the interest coverage of LOEFFEL DEVELOPPEMENT (4.2x) 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: 131 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 239 days. Excellent situation: suppliers finance 108 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 255 days of revenue, i.e. 379 k€ 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

379 296 €

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

131 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

239 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

22 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

255 j

WCR and payment terms evolution
LOEFFEL DEVELOPPEMENT

Positioning of LOEFFEL DEVELOPPEMENT in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of LOEFFEL DEVELOPPEMENT is estimated at 112 776 € (range 66 136€ - 192 781€). With an EBITDA of 20 822€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.36x (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
139 transactions
66k€ 112k€ 192k€
112 776 € Range: 66 136€ - 192 781€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
20 822 € × 4.1x
Estimation 85 191 €
43 111€ - 145 797€
Revenue Multiple 30%
535 714 € × 0.36x
Estimation 190 255 €
129 831€ - 306 710€
Net Income Multiple 20%
12 012 € × 5.5x
Estimation 65 524 €
28 161€ - 139 351€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare LOEFFEL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about LOEFFEL DEVELOPPEMENT

What is the revenue of LOEFFEL DEVELOPPEMENT ?

The revenue of LOEFFEL DEVELOPPEMENT in 2023 is 536 k€.

Is LOEFFEL DEVELOPPEMENT profitable?

Yes, LOEFFEL DEVELOPPEMENT generated a net profit of 12 k€ in 2023.

Where is the headquarters of LOEFFEL DEVELOPPEMENT ?

The headquarters of LOEFFEL DEVELOPPEMENT is located in INGWILLER (67340), in the department Bas-Rhin.

Where to find the tax return of LOEFFEL DEVELOPPEMENT ?

The tax return of LOEFFEL DEVELOPPEMENT 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 LOEFFEL DEVELOPPEMENT operate?

LOEFFEL DEVELOPPEMENT operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.