LYDIA COLLECTION : revenue, balance sheet and financial ratios

LYDIA COLLECTION is a French company founded 17 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in LA COURNEUVE (93120), this company of category PME shows in 2022 a revenue of 211 k€. 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 - LYDIA COLLECTION (SIREN 512133257)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 211 117 € 204 726 € 271 488 € 533 936 € 485 802 € 728 228 € 758 267 €
Net income 24 495 € -19 410 € 12 619 € 1 277 € -83 644 € -30 715 € 881 €
EBITDA 21 242 € -18 926 € 7 749 € 13 493 € -104 855 € -33 342 € 1 785 €
Net margin 11.6% -9.5% 4.6% 0.2% -17.2% -4.2% 0.1%

Revenue and income statement

In 2022, LYDIA COLLECTION achieves revenue of 211 k€. Revenue is declining over the period 2016-2022 (CAGR: -19.2%). Vs 2021: +3%. After deducting consumption (99 k€), gross margin stands at 112 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 10.1% of revenue. Positive scissor effect: EBITDA margin improves by +19.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 11.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

211 117 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

112 129 €

EBITDA (2022) ?
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

21 242 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 060 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 495 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.1%

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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 605%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

605.043%

Financial autonomy (2022) ?
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

7.635%

Cash flow / Revenue (2022) ?
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

6.37%

Repayment capacity (2022) ?
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

9.457

Solvency indicators evolution
LYDIA COLLECTION

Sector positioning

Debt ratio
605.04 2022
2020
2021
2022
Q1: 0.0
Med: 11.87
Q3: 69.68
Watch

In 2022, the debt ratio of LYDIA COLLECTION (605.04) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
7.63% 2022
2020
2021
2022
Q1: 13.45%
Med: 39.37%
Q3: 66.28%
Watch

In 2022, the financial autonomy of LYDIA COLLECTION (7.6%) 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
9.46 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.28 years
Q3: 1.92 years
Watch -22 pts over 3 years

In 2022, the repayment capacity of LYDIA COLLECTION (9.46) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 216.57. 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 2.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

216.566

Interest coverage (2022) ?
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

2.914

Liquidity indicators evolution
LYDIA COLLECTION

Sector positioning

Liquidity ratio
216.57 2022
2020
2021
2022
Q1: 154.51
Med: 230.75
Q3: 440.38
Average -14 pts over 3 years

In 2022, the liquidity ratio of LYDIA COLLECTION (216.57) 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.

Interest coverage
2.91x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.29x
Excellent

In 2022, the interest coverage of LYDIA COLLECTION (2.9x) 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: 372 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 249 days. The gap of 123 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 393 days of revenue, i.e. 230 k€ to permanently finance. Over 2016-2022, WCR increased by +35%, requiring additional financing.

Operating WCR (2022) ?
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

230 206 €

Customer credit (2022) ?
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

372 j

Supplier credit (2022) ?
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

249 j

Inventory turnover (2022) ?
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 (2022) ?
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

393 j

WCR and payment terms evolution
LYDIA COLLECTION

Positioning of LYDIA COLLECTION in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 21 316€ to 78 979€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
21k€ 36k€ 78k€
36 415 € Range: 21 316€ - 78 979€
NAF 4 année 2022 Aggregated at NAF sub-class level

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Intermédiaires du commerce en meubles, articles de ménage et quincaillerie)

Compare LYDIA COLLECTION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about LYDIA COLLECTION

What is the revenue of LYDIA COLLECTION ?

The revenue of LYDIA COLLECTION in 2022 is 211 k€.

Is LYDIA COLLECTION profitable?

Yes, LYDIA COLLECTION generated a net profit of 24 k€ in 2022.

Where is the headquarters of LYDIA COLLECTION ?

The headquarters of LYDIA COLLECTION is located in LA COURNEUVE (93120), in the department Seine-Saint-Denis.

Where to find the tax return of LYDIA COLLECTION ?

The tax return of LYDIA COLLECTION 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 LYDIA COLLECTION operate?

LYDIA COLLECTION operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.