LORRAINE FINANCIERE DISTRIBUTION : revenue, balance sheet and financial ratios

LORRAINE FINANCIERE DISTRIBUTION is a French company founded 29 years ago, specialized in the sector Activités des sociétés holding. Based in SAULXURES-LES-NANCY (54420), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LORRAINE FINANCIERE DISTRIBUTION (SIREN 411020050)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 221 878 € 1 305 853 € 1 108 079 € 1 338 555 € 1 213 020 € 1 300 086 € 1 307 309 € 1 392 215 € 1 357 024 €
Net income -102 708 € -170 079 € -5 121 € -516 360 € -965 477 € -312 635 € 274 619 € 303 261 € -1 327 853 €
EBITDA 376 973 € 468 159 € 107 119 € 223 856 € 88 772 € 147 250 € 307 817 € 443 519 € 480 092 €
Net margin -8.4% -13.0% -0.5% -38.6% -79.6% -24.0% 21.0% 21.8% -97.9%

Revenue and income statement

In 2024, LORRAINE FINANCIERE DISTRIBUTION achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.3%). Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 377 k€, representing 30.9% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -19%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -103 k€ (-8.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 221 878 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 221 878 €

EBITDA (2024) ?
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

376 973 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-229 924 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-102 708 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

30.8%

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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 3%. 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 93%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 54.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.92%

Financial autonomy (2024) ?
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

93.432%

Cash flow / Revenue (2024) ?
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

54.414%

Repayment capacity (2024) ?
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

0.516

Asset age ratio (2024) ?
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

26.5%

Solvency indicators evolution
LORRAINE FINANCIERE DISTRIBUTION

Sector positioning

Debt ratio
2.92 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good

In 2024, the debt ratio of LORRAINE FINANCIERE DISTR... (2.92) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
93.43% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of LORRAINE FINANCIERE DISTR... (93.4%) 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
0.52 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of LORRAINE FINANCIERE DISTR... (0.52) 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 951.41. 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 (2024) ?
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

951.411

Interest coverage (2024) ?
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

4.151

Liquidity indicators evolution
LORRAINE FINANCIERE DISTRIBUTION

Sector positioning

Liquidity ratio
951.41 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good -7 pts over 3 years

In 2024, the liquidity ratio of LORRAINE FINANCIERE DISTR... (951.41) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
4.15x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of LORRAINE FINANCIERE DISTR... (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: 135 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 266 days. Excellent situation: suppliers finance 131 days of the operating cycle (retail model). Overall, WCR represents 86 days of revenue, i.e. 293 k€ to permanently finance. Notable WCR improvement over the period (-42%), freeing up cash.

Operating WCR (2024) ?
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

293 275 €

Customer credit (2024) ?
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

135 j

Supplier credit (2024) ?
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

266 j

Inventory turnover (2024) ?
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 (2024) ?
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

86 j

WCR and payment terms evolution
LORRAINE FINANCIERE DISTRIBUTION

Positioning of LORRAINE FINANCIERE DISTRIBUTION in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of LORRAINE FINANCIERE DISTRIBUTION is estimated at 1 409 143 € (range 360 702€ - 2 284 174€). With an EBITDA of 376 973€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
360k€ 1409k€ 2284k€
1 409 143 € Range: 360 702€ - 2 284 174€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
376 973 € × 4.8x
Estimation 1 822 985 €
308 587€ - 3 141 535€
Revenue Multiple 30%
1 221 878 € × 0.59x
Estimation 719 407 €
447 562€ - 855 240€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 des sociétés holding)

Compare LORRAINE FINANCIERE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LORRAINE FINANCIERE DISTRIBUTION

What is the revenue of LORRAINE FINANCIERE DISTRIBUTION ?

The revenue of LORRAINE FINANCIERE DISTRIBUTION in 2024 is 1.2 M€.

Is LORRAINE FINANCIERE DISTRIBUTION profitable?

LORRAINE FINANCIERE DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of LORRAINE FINANCIERE DISTRIBUTION ?

The headquarters of LORRAINE FINANCIERE DISTRIBUTION is located in SAULXURES-LES-NANCY (54420), in the department Meurthe-et-Moselle.

Where to find the tax return of LORRAINE FINANCIERE DISTRIBUTION ?

The tax return of LORRAINE FINANCIERE DISTRIBUTION 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 LORRAINE FINANCIERE DISTRIBUTION operate?

LORRAINE FINANCIERE DISTRIBUTION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.