LOOK FIXATIONS SA : revenue, balance sheet and financial ratios
LOOK FIXATIONS SA is a French company
founded 31 years ago,
specialized in the sector Fabrication d'articles de sport.
Based in NEVERS (58000),
this company of category GE
shows in 2025 a revenue of 23.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LOOK FIXATIONS SA (SIREN 397727397)
Indicator
2025
2024
2023
2022
2021
2019
2018
2017
Revenue
23 344 000 €
23 831 729 €
23 960 000 €
17 614 000 €
16 125 000 €
23 433 €
22 059 000 €
23 322 000 €
Net income
748 000 €
797 554 €
619 000 €
23 000 €
-165 000 €
498 €
553 000 €
520 000 €
EBITDA
865 000 €
885 619 €
708 000 €
848 000 €
1 040 000 €
45 843 €
1 668 000 €
1 770 000 €
Net margin
3.2%
3.3%
2.6%
0.1%
-1.0%
2.1%
2.5%
2.2%
Revenue and income statement
In 2025, LOOK FIXATIONS SA achieves revenue of 23.3 M€. Revenue is growing positively over 8 years (CAGR: +0.0%). Slight decline of -2% vs 2024. After deducting consumption (14.9 M€), gross margin stands at 8.5 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 865 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 748 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
23 344 000 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
8 490 000 €
EBITDA (2025)
?
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
865 000 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
160 000 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
748 000 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
3.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
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
0.0%
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
78.686%
Cash flow / Revenue (2025)
?
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
6.094%
Repayment capacity (2025)
?
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 LOOK FIXATIONS SA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2021
2022
2023
2024
2025
Debt ratio
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Financial autonomy
81.934
81.736
79.194
89.419
81.409
82.68
83.753
78.686
Repayment capacity
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
2.766%
6.279%
-4.703%
6.047%
6.024%
4.081%
6.269%
6.094%
Sector positioning
Debt ratio
0.02025
2023
2024
2025
Q1: 3.98
Med: 17.28
Q3: 53.39
Excellent-23 pts over 3 years
In 2025, the debt ratio of LOOK FIXATIONS SA (0.00) 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
78.69%2025
2023
2024
2025
Q1: 34.22%
Med: 48.13%
Q3: 69.96%
Excellent
In 2025, the financial autonomy of LOOK FIXATIONS SA (78.7%) 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 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.38 years
Q3: 2.38 years
Excellent
In 2025, the repayment capacity of LOOK FIXATIONS SA (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.
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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). WCR is negative (-11 days): operations structurally generate cash. Over 2017-2025, WCR increased by +21%, requiring additional financing.
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
-744 907 €
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
71 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 in days of revenue (2025)
?
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
-11 j
WCR and payment terms evolution LOOK FIXATIONS SA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2021
2022
2023
2024
2025
Operating WCR
-940 110 €
-673 020 €
-864 €
-932 992 €
-736 970 €
-777 981 €
20 990 272 €
-744 907 €
Inventory turnover (days)
0
0
0
0
0
0
26
0
Customer payment term (days)
0
0
0
0
0
0
22
0
Supplier payment term (days)
68
79
-88
30
97
64
54
71
Positioning of LOOK FIXATIONS SA in its sector
Comparison with sector Fabrication d'articles de sport
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of LOOK FIXATIONS SA is estimated at
3 164 173 €
(range 1 210 964€ - 5 866 539€).
With an EBITDA of 865 000€, the sector multiple of 2.5x is applied.
The price/revenue ratio is 0.24x
(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 value2025
101 transactions
1210k€3164k€5866k€
3 164 173 €Range: 1 210 964€ - 5 866 539€
Section all-time
Aggregated at NAF section level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
865 000 €×2.5x
Estimation2 196 546 €
608 999€ - 4 062 120€
Revenue Multiple30%
23 344 000 €×0.24x
Estimation5 496 961 €
2 634 866€ - 9 946 060€
Net Income Multiple20%
748 000 €×2.8x
Estimation2 084 061 €
580 026€ - 4 258 306€
How is this estimate calculated?
This estimate is based on the analysis of 101 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 (Fabrication d'articles de sport)
Compare LOOK FIXATIONS SA with other companies in the same sector:
Frequently asked questions about LOOK FIXATIONS SA
What is the revenue of LOOK FIXATIONS SA ?
The revenue of LOOK FIXATIONS SA in 2025 is 23.3 M€.
Is LOOK FIXATIONS SA profitable?
Yes, LOOK FIXATIONS SA generated a net profit of 748 k€ in 2025.
Where is the headquarters of LOOK FIXATIONS SA ?
The headquarters of LOOK FIXATIONS SA is located in NEVERS (58000), in the department Nievre.
Where to find the tax return of LOOK FIXATIONS SA ?
The tax return of LOOK FIXATIONS SA 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 LOOK FIXATIONS SA operate?
LOOK FIXATIONS SA operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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